Dividend calculator
Calculate the taxes on a dividend from an unlisted limited company and the amount you take home under 2026 taxation. The calculator takes into account the company's net assets, your salary and your municipality of residence.
Net assets according to the balance sheet of the most recently ended financial period, i.e. the mathematical value of the shares.
Salary raises the marginal tax rate on the earned income share of the dividend.
Municipal tax 7.57 %
- Take-home from the dividend
- 16,569.62 €
- Total taxes
- 3,430.38 € (17.152 %)
- Capital income dividend
- 12,000.00 €
- Dividend taxed as earned income
- 8,000.00 €
- Capital income tax
- 900.00 €
- Increase in earned income taxes
- 2,530.38 €
Tilit AI
Know your distributable funds before the financial statements
Tilit keeps your limited company's bookkeeping up to date, so you see its profit and balance sheet in real time and can plan salary and dividends in good time.
- Income statement and balance sheet in real time
- Profitability and solvency ratios
- Your accountant can work in the same service
How the calculator works
Of the dividend, the portion up to 8% of the mathematical value of the shares is capital income. Of that, 25% is taxable and 75% tax-exempt. When capital income dividends exceed €150,000, 85% of the excess is taxable.
A dividend exceeding 8% of the mathematical value is earned income. Of that, 75% is taxable, and it is taxed progressively on top of your salary.
Capital income tax is 30%, and 34% on the part exceeding €30,000. The calculator shows the taxes as the amount by which the dividend increases your total 2026 taxes compared with your salary alone, and matches the Finnish Tax Administration's tax rate calculator. The mathematical value is calculated from the net assets of the most recently ended financial period.
The calculator gives an indicative estimate and is not tax or investment advice. Check your own situation with an accountant or the Finnish Tax Administration. Find an accountant
Frequently asked questions
When the dividend is at most 8% of the mathematical value of the shares, the tax on it is 7.5% (25% × 30%). The part exceeding this is taxed as earned income, in which case the tax depends on your other income.
The mathematical value is the company's net assets divided by the number of shares. Net assets are calculated from the balance sheet of the most recently ended financial year.
A combination is often the most cost-effective: enough salary to keep the marginal tax rate on earned income reasonable, and dividends up to the 8% limit. Compare the options with the sole trader or limited company calculator or ask an accountant.
Get notified when the figures change
We will update the calculators when the 2027 tax rates and contributions are confirmed. Subscribe to get notified, along with entrepreneur tips on saving time and money in financial administration.
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