Dividend vs Salary Calculator Ireland 2026
Compare the total tax cost of paying yourself through salary versus dividends as a company director in Ireland. Includes income tax, USC, PRSI, and corporation tax impact.
Compare Salary vs Dividend
Your Results
Confidence Score
Frequently Asked Questions
-
Yes. Dividends are subject to income tax and USC at your marginal rates. However, they are not subject to PRSI, unlike salary.
-
It depends on your total income. Salary reduces company profit (saving 12.5% CT) but attracts PRSI. At higher incomes, dividends may be more efficient. A blended approach is common.
-
Yes. If you are a proprietary director (owning 15%+ of shares), you are Class S PRSI. If non-proprietary, you pay Class A — which includes employer PRSI.
-
A director who owns or controls 15% or more of the company's share capital. Proprietary directors pay Class S PRSI (4%) rather than Class A.
-
Yes. Company pension contributions are deductible against corporation tax and not subject to income tax, USC, or PRSI when contributed. This is usually the most tax-efficient extraction method.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
Need an exact calculation?
D’Emilia Accounting can review your full tax situation — PAYE, self-employed, VAT, payroll and bookkeeping. Most clients are immigrants in Ireland who want the tax system explained clearly, not just a number.
Talk to D’Emilia Accounting →