MB member payout in 2026: a contract fee or dividends?
In 2026 an MB member’s fee under a service contract (code 77) is taxed at 15 % income tax while it stays within 12 average wages a year – €27,745.8 – and it is an expense of the MB. Dividends (code 26) are taxed at 15 % too, but only after corporate tax. Sodra contributions are not charged on either; they follow withdrawals for personal needs.
Updated 21 October 2026 · Sources: VMI: income tax rates from 2026, VMI: corporate tax from 2026, VMI: the 7 % rate, VMI: the 0 % rate, Sodra: MB members
| Your split | The best split | |
|---|---|---|
| Fee (77) | €10,000 | €40,000 |
| Corporate tax | €2,100 | €0 |
| Dividends (26) | €27,900 | €0 |
| GPM on the fee | €1,500 | €6,613 |
| GPM on dividends 15 % | €4,185 | €0 |
| Total taxes | €7,785 | €6,613 |
| Left for the member | €32,215 | €33,387 |
Best: a fee of €40,000, the rest as dividends. The member keeps €33,387.
Good to know
- A fee above €27,745.8 is taxed at 20 % (to 36 average wages), 25 % (to 60) or 32 % – together with your other income; the calculator assumes there is none.
- The fee is paid under a written service (management) contract with the MB; dividends when profit is distributed after the annual financial statements are approved.
- Withdrawals for personal needs (code 02) count as employment-related income: 20 % income tax with the non-taxable amount (NPD) applied, and VSD and PSD on 50 % (from 1 July 2026, 90 %) of the amounts taken. That route is not calculated here.
- If you are not health-insured otherwise, the minimum PSD (€80.48 in 2026) is paid every month.
- This is an estimate, not tax advice.
Rūta prepares GPM312 and the member decisions
She sees every payment to the member in the bank statement and gives it the right code.
FAQ
Is a fee or dividends cheaper for an MB member?
When the MB pays 7 % corporate tax, a fee up to €27,745.8 is cheaper: 15 % income tax, while dividends carry corporate tax plus 15 %. At 0 % corporate tax both cost 15 %.
Does an MB member pay Sodra on the fee?
An MB member’s VSD and PSD are calculated on withdrawals for personal needs. Without such withdrawals no VSD is due, but the minimum PSD is paid if you are not insured otherwise.
How are member payments declared?
The MB reports them in its annual GPM312 (by 15 February) by income code: 77 – fee, 26 – dividends, 02 – withdrawals for personal needs.