Dividend vs Salary Calculator for GmbH / SARL Directors Switzerland 2026
If you own a Swiss GmbH or SARL, the split between salary and dividend changes your total tax bill significantly. This calculator models four scenarios — 100% salary, 70/30, 50/50, 30/70 and a custom split — and shows the corporate tax, personal income tax, AHV and dividend partial-taxation impact of each. Enter your company's pre-salary profit, your canton and family situation. Example: at CHF 250,000 profit in Zurich, paying everything as salary costs about CHF 92,000 total burden; an 50% salary / 50% dividend split costs about CHF 80,000 — saving CHF 12,000/year. Below CHF 100,000 a higher salary share usually wins because dividends miss out on AHV pension build-up; above that dividends become attractive. Last updated June 2026.
| Option | Corporate tax | AHV / IV / EO | Personal income tax | Net in your pocket | |
|---|---|---|---|---|---|
| 100% Salary | CHF 0 | CHF 32'500 | CHF 63'650 | CHF 0 | CHF 153'850 |
| 70/30 | CHF 12'528 | CHF 22'750 | CHF 42'678 | CHF 8'221 | CHF 163'822 |
| 50/50 | CHF 23'092 | CHF 16'250 | CHF 28'764 | CHF 15'152 | CHF 166'742 |
| 30/70 | CHF 33'655 | CHF 9'750 | CHF 15'013 | CHF 22'084 | CHF 169'498 |
| Custom (60%) | CHF 17'810 | CHF 19'500 | CHF 35'710 | CHF 11'687 | CHF 165'293 |
How to use this calculator
- 01Enter the company profit before any salary payment.
- 02Choose your canton — it drives both corporate and personal rates.
- 03Set marital status and number of children.
- 04Optionally enter other household income.
- 05Compare the four splits and the highlighted optimal option.
- •Salary is fully AHV-liable; dividends are not — but dividends miss out on second-pillar build-up.
- •Dividends benefit from partial taxation in CH: usually 50–70% of the dividend is taxable.
- •A salary too low triggers the AHV 'adequate-salary' rule and recharacterisation risk.
- •Optimal split usually sits between 40% and 70% salary depending on canton and profit level.
- •Below CHF 100k profit, a salary-heavy split is usually better; above CHF 200k, dividends shine.
Frequently asked questions
Why is a dividend taxed less than salary in Switzerland?
Because the underlying profit already paid corporate tax. To avoid double taxation, qualifying dividends (≥10% holding) are only 50–70% included in taxable income at the personal level.
Can I pay myself only a dividend and no salary?
Not safely. The AHV authorities apply an 'adequate-salary' test and may recharacterise part of the dividend as salary, levying retroactive AHV plus interest.
How much corporate tax does a GmbH pay in Switzerland?
Roughly 12–18% combined (federal 8.5% + cantonal/communal varying by canton). Zug is one of the lowest at ~12%, Geneva and Bern around 14–17%.
Do dividends count towards my AHV pension?
No. Only AHV-liable salary builds your AHV pension entitlement. A pure dividend strategy reduces your future state pension.
Is dividend withholding tax refundable?
Yes. Swiss-resident shareholders reclaim the 35% withholding tax via their personal tax return. Foreign residents may reclaim partially under a double-tax treaty.
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