Who pays the tax, the company or the owner?

Often the company withholds final tax on pay-out to an individual, and the net is what the partner receives, but mechanics vary by structure and contract. The tool is a personal layer, not the full corporate graph. Ask your accountant for EOOD/OOD flow.

How are dividends declared to NAP?

Through company filings and, where required, the personal return for additional items. Deadlines and forms are on the NAP portal. This page does not replace document submission.

Is there a tax difference for sole shareholder LLC vs multi-partner LLC?

Corporate and distribution rules sit in the CIT Act; the personal dividend line is a separate layer. Differences follow structure and agreements, not a single buzzword. Consult an accountant for your company.

Do dividends go on the annual personal tax return?

Depends on regime: final-taxed dividends often need no extra line, other cases may. Read NAP instructions for the year and income type. This site is not tailored tax advice for your specific return.

Dividend Tax Calculator

Tax on dividends 5%

Gross dividends (EUR)

Enter gross dividends, then calculate.

Methodology

Final dividend tax — rate per Personal Income Tax Act (indicative)

Frequently asked questions

Many distributions to individuals use final withholding at a common rate you enter or that the page shows for illustration. Actual law and edge cases can differ. Verify with NAP and your corporate minutes, not only the first line on screen.

Related Calculators

Income Tax Calculator

Calculate income tax with deductions for children and disabilities.

Crypto Tax Calculator

Calculate taxes on cryptocurrency profits.

VAT Calculator

Calculate VAT (20%) for goods and services. With and without VAT.

Salary Calculator

Gross/Net calculations. Taxes and social security.

Salary 2025 vs 2026 Comparison

Compare net salary and employer cost between 2025 and 2026.

Capital Gains Tax Calculator

Tax on capital gains for individuals (10%).