How an MB member can pay themselves correctly in 2026: payouts, profit and Sodra

“Can I just transfer money from the MB account to my own?” – we hear this question every week. The short answer: you can, but every transfer needs a basis, a document and the taxes calculated. The 2026 changes have made this topic even more important.

Two main ways

1. Payouts to an MB member (not from profit)

An MB member who works in their partnership can receive payouts without an employment contract. From 2026 they are subject to progressive personal income tax rates: 20 % on the part of annual income up to 36 average monthly wages (EUR 82,962), 25 % – from 36 to 60 average monthly wages, 32 % – on the part exceeding 60 average monthly wages (EUR 138,270).

2. Profit distribution

At the end of the year an MB can distribute profit to its members. Corporate income tax is paid first (in 2026 – 17%, 7% or 0%, depending on income and conditions), and the income from profit paid to the member is subject to 15 % personal income tax.

Sodra: what changed in 2026

• The contribution base for an MB member from 1 January to 30 June 2026 is 50 % of the amounts paid, and from 1 July – 90 %.
• The contribution base ceiling is 43 average monthly wages (EUR 99,422.45 per year).
• The compulsory health insurance contribution for an MB member is 6.98% of the minimum monthly wage, i.e. EUR 80.48 per month (minimum monthly wage in 2026 – EUR 1,153).

This means that in the second half of 2026 the same payout costs considerably more in Sodra contributions than in the first. It is worth reviewing your payout plan now.

Most common mistakes

1. Money is taken out without a decision. A transfer without a member's decision and without bookkeeping is later treated as untaxed income.
2. Profit is “paid out” before the year ends. Such advances are often reclassified and taxed differently than you planned.
3. Sodra contributions are forgotten. Especially now that the base is rising to 90%.
4. Personal expenses are paid with the company card. This can also be treated as a payout to the member, with all the taxes.

Advice from Ana Baranova, director of Patikima buhalterė: “Agree on a clear rhythm: for example, a fixed monthly payout to the member and a decision on profit at the end of the year. Then you know how much tax you will pay, and there is always money left in the company for taxes and unexpected expenses. We draw up such a plan for every client based on their figures.”

We will work out what is best for you

We assess your income and plans, calculate the best mix of payouts and profit, prepare the necessary decisions and make sure all taxes are declared on time.

Book a consultation · +370 635 87770

Information valid for 2026. The amount of tax depends on your income and other circumstances, so consult an accountant before making a decision.