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Free tool · Business owners
Salary or dividends
How much do you keep, depending on the share of profit paid as salary or as dividends? Compare every split at a glance, under French tax and social security rules.
2026 rates, used for illustration only.
Result
Take-home pay, after tax
Total tax and contributions
Salary builds up pension and social protection rights. Dividends do not: the highest take-home pay is not always the right choice.
This model is simplified. To work out the figures for your own situation, including your household’s tax position and your social security rights, tell me about your situation.
Assumptions and limits
- The director’s social security contributions are estimated with average ratios, which you can change under “Calculation assumptions”: in a SASU, total cost equal to 1.82 times net pay; in an EURL, contributions of 45% of net pay.
- Income tax on salary calculated at the marginal rate you choose, after the 10% flat deduction for expenses, without taking into account the progressive tax bands or the household’s other income.
- Corporate income tax (IS): 15% up to €42,500, 25% above that (reduced rate subject to conditions).
- Dividends: profit after IS fully distributed, subject to the flat tax on investment income (PFU) of 31.4% (12.8% income tax and 18.6% social levies). In an EURL, the portion above 10% of share capital and current accounts bears self-employed (TNS) social security contributions.
- Not covered: the option for the progressive income tax scale, reserves, benefits in kind, ACRE (social security relief for new business founders), family situation.
Results are for guidance only and do not replace a professional review of your situation. Nothing you enter is stored or sent: all calculations run in your browser.
Going further
Your pay as a director, beyond the calculator.
AccountingBusiness advice and setupSalary and dividend scenarios worked out on your own situation, with the effect on the company’s tax and on yours.Learn more AccountingPayroll and HR adminCompany president treated as an employee or self-employed managing director (TNS): the director’s pay, contributions and filings.Learn more