This calculator compares three ways for the owner of an EOOD or OOD to pay themselves in 2026: dividends while self-insured, pay under a management contract, and an employment contract. Contributions run up to the maximum insurable income of €2,300.00, profit is taxed at 10% corporate tax and dividends at 5%.
| Self-insured + dividends | Management contract | Employment contract | |
|---|---|---|---|
| Income Enter your gross income | |||
| Activity Costs Expenses related to the activity | |||
| Owner Insurance Mandatory social and health insurance for the owner | |||
| Employee Insurance | |||
| Employer Insurance | — | — | |
| Personal Income Tax | — | ||
| Salary Expense | — | ||
| Net Salary Paid | — | ||
| Company Profit Company profit before taxes | |||
| Corporate Tax Tax on company profits | |||
| Net Profit | |||
| Maximum Net Dividend Maximum dividend after taxes | |||
| Desired Net Dividend Enter your desired net dividend | |||
| Dividend Tax | |||
| Total Paid Tax Total amount of all paid taxes | |||
| Total Paid to Owner Total income received by the owner |
Option 1: self-insured, paid in dividends. The owner insures themselves on an income they choose between the minimum and the maximum (31.3% including sickness and maternity) and takes the profit as dividends.
Option 2: management contract. The owner is paid a fee that is a company expense; contributions (31.3%) and 10% income tax are due on it.
Option 3: employment contract. The owner is employed by the company: they pay 13.78% contributions and 10% income tax, and the company pays a further 18.52% plus work-accident insurance.
Example: on €10,000.00 of profit the company pays €1,000.00 in corporate tax; from the remaining €9,000.00 the owner pays €450.00 dividend tax and receives €8,550.00.
From 1 August 2026 the minimum insurable income is €620.20 (€550.66 until 31 July). At 27.8% that is €172.42 a month, or €194.13 with sickness and maternity cover (31.3%).
5%, withheld and paid by the company. Profit is first taxed at 10% corporate tax, so from €10,000.00 of profit the owner receives €8,550.00.
By the 25th of the following month. They are reconciled with the annual tax return by 30 April, or by 30 June for a sole trader.
Sources: НАП, НОИ, the 2026 State Social Security Budget Act, the Personal and Corporate Income Tax Acts. Checked 5 October 2026.
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