Founder draw · Codul Fiscal
Salary or dividend. Find the line.
Most founders pay too much by leaning entirely on one side. Set your annual draw target, choose the regime, and the tool sweeps every salary/dividend split to find the cheapest.
Optimal split
30% salary / 70% dividend
Total tax at optimum: €0 · effective rate 0%
Comparison
100% salary€0
100% dividend€0
Optimum€0
Saving versus worst€0
Methodology and assumptions
- Personal income tax (PIT): 12% flat on salary.
- Employee social contributions: 6% CNAS + 9% CNAM withheld from gross salary.
- Employer contributions: 24% CNAS + 4% CNAM on top of gross.
- Salary is grossed up so the net to the founder equals the salary share of the draw target.
- Standard CIT 12% on profit, then 6% WHT on dividends to individuals (Codul Fiscal).
- 0% reinvested regime delays CIT until distribution: same 12% CIT + 6% WHT then applies at payout.
- MITP 7% replaces both CIT and employee PIT/social — modelled as a 7% blend on the gross flow.
- Treaty WHT rates: Germany 5%, Netherlands 5%, UK treated as 6% (post-Brexit), other-DTT 5%, other-non-DTT 6%.
- Social security caps are not modelled; high-salary cases will see actual liabilities lower than shown.
- Treaty access requires a residency certificate and beneficial ownership; not modelled.
What this does not do
- Indicative only. Ignores social security caps, sector exclusions, withholding administration, the founder’s home-country tax on Moldovan-source income, and the cash-flow consequences of paying dividends quarterly versus monthly salary.
Disclaimer
Indicative figures based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. Actual outcomes depend on contract structure, social-security caps, home-country taxation, and treaty administration we have not modelled.
A split worth setting in stone?
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Thirty minutes. We test the optimum against your home-country rules, your treaty position, and what the cash flow looks like across the year.