Salary or dividend: compare the net

You are an employed shareholder of a Swiss AG or GmbH and want to compare, on the same extra budget, additional salary and a dividend. The tool applies 2026 social charges, company tax and personal tax from the rates you enter; it does not infer a cantonal tariff. Base salary is already adapted to the activity. The comparison is marginal: progressivity, wealth, reserves, loss carry-forwards and distributable profit are not computed. Partial dividend taxation depends on the holding and the canton — do not apply that relief twice. This is not optimisation advice, not a tax return and not a recommendation to replace salary with dividends. Recheck AHV/AVS, unemployment, pension and withholding tax (35%) with official leaflets and your fiduciary. Next, employee cost and withholding tax help with other pay questions, without validating an entry.

Votre comparaison

Hypothèses et limites

Sources et vérification des taux

Pour votre prochaine question

How to compare both scenarios

1. Set the budget — Enter the same extra company budget before pay and taxes.
2. Enter the rates — Provide effective taxes, extra charges and applicable pension costs.
3. Read the net gap — Compare personal net and company cost, then have the substance reviewed.