{"id":29569,"date":"2026-11-01T09:00:00","date_gmt":"2026-11-01T07:00:00","guid":{"rendered":"https:\/\/patikimabuhaltere.lt\/?p=29569"},"modified":"2026-11-02T08:53:26","modified_gmt":"2026-11-02T06:53:26","slug":"kaip-mb-nariui-teisingai-issimoketi-pinigus-2026","status":"publish","type":"post","link":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/","title":{"rendered":"How an MB member can pay themselves correctly in 2026: payouts, profit and Sodra"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"29569\" class=\"elementor elementor-29569\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3013a9 pb-article-hero e-flex e-con-boxed sc_inner_width_none sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"e3013a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0ba890 elementor-widget elementor-widget-text-editor\" data-id=\"f0ba890\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Business tips \u00b7 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e6a15b elementor-widget elementor-widget-heading\" data-id=\"5e6a15b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How an MB member can pay themselves correctly in 2026: payouts, profit and Sodra<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f443243 pb-article e-flex e-con-boxed sc_inner_width_none sc_layouts_column_icons_position_left e-con e-parent\" data-id=\"f443243\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01a7e0d pb-article-body elementor-widget elementor-widget-text-editor\" data-id=\"01a7e0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u201cCan I just transfer money from the MB account to my own?\u201d \u2013 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.<\/p>\n<h2>Two main ways<\/h2>\n<h3>1. Payouts to an MB member (not from profit)<\/h3>\n<p>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: <strong>20 %<\/strong> on the part of annual income up to 36 average monthly wages (EUR 82,962), <strong>25 %<\/strong> \u2013 from 36 to 60 average monthly wages, <strong>32 %<\/strong> \u2013 on the part exceeding 60 average monthly wages (EUR 138,270).<\/p>\n<h3>2. Profit distribution<\/h3>\n<p>At the end of the year an MB can distribute profit to its members. Corporate income tax is paid first (in 2026 \u2013 17%, 7% or 0%, depending on income and conditions), and the income from profit paid to the member is subject to <strong>15 %<\/strong> personal income tax.<\/p>\n<h2>Sodra: what changed in 2026<\/h2>\n<ul>\n<li>The contribution base for an MB member from 1 January to 30 June 2026 is <strong>50 %<\/strong> of the amounts paid, and from 1 July \u2013 <strong>90 %<\/strong>.<\/li>\n<li>The contribution base ceiling is 43 average monthly wages (EUR 99,422.45 per year).<\/li>\n<li>The compulsory health insurance contribution for an MB member is 6.98% of the minimum monthly wage, i.e. <strong>EUR 80.48<\/strong> per month (minimum monthly wage in 2026 \u2013 EUR 1,153).<\/li>\n<\/ul>\n<p>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.<\/p>\n<h2>Most common mistakes<\/h2>\n<ol>\n<li><strong>Money is taken out without a decision.<\/strong> A transfer without a member's decision and without bookkeeping is later treated as untaxed income.<\/li>\n<li><strong>Profit is \u201cpaid out\u201d before the year ends.<\/strong> Such advances are often reclassified and taxed differently than you planned.<\/li>\n<li><strong>Sodra contributions are forgotten.<\/strong> Especially now that the base is rising to 90%.<\/li>\n<li><strong>Personal expenses are paid with the company card.<\/strong> This can also be treated as a payout to the member, with all the taxes.<\/li>\n<\/ol>\n<blockquote><p><strong>Advice from Ana Baranova, director of Patikima buhalter\u0117:<\/strong> \u201cAgree 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.\u201d<\/p><\/blockquote>\n<h2>We will work out what is best for you<\/h2>\n<p>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.<\/p>\n<p><a href=\"https:\/\/patikimabuhaltere.lt\/en\/kontaktai\/\">Book a consultation<\/a> \u00b7 <a href=\"tel:+37063587770\">+370 635 87770<\/a><\/p>\n<p><em>Information valid for 2026. The amount of tax depends on your income and other circumstances, so consult an accountant before making a decision.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f50848e elementor-widget elementor-widget-html\" data-id=\"f50848e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n\/* Straipsnis \u2013 stilius pagal pagrindin\u012f puslap\u012f *\/\nbody.single-post, body.single-post .page_content_wrap{background:#f5f9f9}\nbody.single-post .page_content_wrap{padding-top:0;padding-bottom:0}\n.pb-article-hero .elementor-widget-text-editor p{margin:0}\n.pb-article>.e-con-inner{max-width:860px!important;margin-left:auto;margin-right:auto}\n.pb-article .pb-article-body p,.pb-article .pb-article-body li{font-family:'Poppins',sans-serif;font-size:18px;line-height:1.7;color:#083733}\n.pb-article .pb-article-body p{margin:0 0 18px}\n.pb-article .pb-article-body h2{font-family:'Exo 2',sans-serif;font-weight:700;font-size:32px;line-height:1.2;color:#052624;margin:44px 0 16px;text-transform:none;letter-spacing:0}\n.pb-article .pb-article-body h3{font-family:'Exo 2',sans-serif;font-weight:600;font-size:24px;line-height:1.25;color:#17433f;margin:28px 0 12px;text-transform:none;letter-spacing:0}\n.pb-article .pb-article-body ul,.pb-article .pb-article-body ol{margin:0 0 22px;padding-left:24px}\n.pb-article .pb-article-body li{margin:0 0 10px}\n.pb-article .pb-article-body li::marker{color:#0f6a63;font-weight:600}\n.pb-article .pb-article-body strong{color:#052624}\n.pb-article .pb-article-body a{color:#0f6a63;font-weight:600;text-decoration:underline;text-underline-offset:3px}\n.pb-article .pb-article-body a:hover{color:#0a4843}\n.pb-article .pb-article-body blockquote{margin:36px 0;padding:28px 32px;background:#fff;border:0;border-left:5px solid #0f6a63;border-radius:20px;box-shadow:0 15px 40px 8px #e5e7eb;font-style:normal}\n.pb-article .pb-article-body blockquote::before,.pb-article .pb-article-body blockquote::after{display:none}\n.pb-article .pb-article-body blockquote p{margin:0;font-size:18px;line-height:1.7;color:#083733}\n.pb-article .pb-article-body em{color:#336659;font-size:15px}\n@media (max-width:767px){.pb-article .pb-article-body p,.pb-article .pb-article-body li{font-size:16px}.pb-article .pb-article-body h2{font-size:26px;margin-top:36px}.pb-article .pb-article-body h3{font-size:21px}.pb-article .pb-article-body blockquote{padding:22px 20px;border-radius:16px}}\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Member payouts or profit? How much personal income tax and Sodra contributions in 2026 and how the contribution base changed from 1 July. Practical tips for MB members.<\/p>","protected":false},"author":24,"featured_media":29789,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-29569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Ana\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_GB\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Patikima buhalter\u0117 - Profesionali buhalterijos apskaita\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117\" \/>\n\t\t<meta property=\"og:description\" content=\"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2026-11-01T07:00:00+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2026-11-02T06:53:26+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117\" \/>\n\t\t<meta name=\"twitter:description\" content=\"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d.\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#blogposting\",\"name\":\"MB nario i\\u0161mokos 2026: GPM ir \\u201eSodra\\u201c | Patikima buhalter\\u0117\",\"headline\":\"Kaip MB nariui teisingai i\\u0161simok\\u0117ti pinigus 2026 m.: i\\u0161mokos, pelnas ir \\u201eSodra\\u201c\",\"author\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/author\\\/ana\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/MB-nario-ismoku-ir-Sodros-apskaita.jpg\",\"width\":502,\"height\":611,\"caption\":\"Buhalter\\u0117 per\\u017ei\\u016bri darbo u\\u017era\\u0161us \\u2013 MB nario i\\u0161mokos ir Sodros \\u012fmokos\"},\"datePublished\":\"2026-11-01T09:00:00+02:00\",\"dateModified\":\"2026-11-02T08:53:26+02:00\",\"inLanguage\":\"en-GB\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#webpage\"},\"articleSection\":\"Straipsnis\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/category\\\/uncategorized\\\/#listItem\",\"name\":\"Straipsnis\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/category\\\/uncategorized\\\/#listItem\",\"position\":2,\"name\":\"Straipsnis\",\"item\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/category\\\/uncategorized\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#listItem\",\"name\":\"Kaip MB nariui teisingai i\\u0161simok\\u0117ti pinigus 2026 m.: i\\u0161mokos, pelnas ir \\u201eSodra\\u201c\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#listItem\",\"position\":3,\"name\":\"Kaip MB nariui teisingai i\\u0161simok\\u0117ti pinigus 2026 m.: i\\u0161mokos, pelnas ir \\u201eSodra\\u201c\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/category\\\/uncategorized\\\/#listItem\",\"name\":\"Straipsnis\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#organization\",\"name\":\"Patikima buhalter\\u0117\",\"description\":\"Profesionali buhalterijos apskaita\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/author\\\/ana\\\/#author\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/author\\\/ana\\\/\",\"name\":\"Ana\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#webpage\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/\",\"name\":\"MB nario i\\u0161mokos 2026: GPM ir \\u201eSodra\\u201c | Patikima buhalter\\u0117\",\"description\":\"I\\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \\u201eSodros\\u201c \\u012fmok\\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\\u0117 \\u012fmok\\u0173 baz\\u0117 nuo liepos 1 d.\",\"inLanguage\":\"en-GB\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/author\\\/ana\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/author\\\/ana\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/wp-content\\\/uploads\\\/2026\\\/11\\\/MB-nario-ismoku-ir-Sodros-apskaita.jpg\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#mainImage\",\"width\":502,\"height\":611,\"caption\":\"Buhalter\\u0117 per\\u017ei\\u016bri darbo u\\u017era\\u0161us \\u2013 MB nario i\\u0161mokos ir Sodros \\u012fmokos\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\\\/#mainImage\"},\"datePublished\":\"2026-11-01T09:00:00+02:00\",\"dateModified\":\"2026-11-02T08:53:26+02:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/\",\"name\":\"Patikima buhalter\\u0117\",\"description\":\"Profesionali buhalterijos apskaita\",\"inLanguage\":\"en-GB\",\"publisher\":{\"@id\":\"https:\\\/\\\/patikimabuhaltere.lt\\\/en\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"MB member payouts 2026: income tax and Sodra | Patikima buhalter\u0117","description":"Member payouts or profit distribution? How much income tax and Sodra an MB member pays in 2026, and how the contribution base changed from 1 July.","canonical_url":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#blogposting","name":"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117","headline":"Kaip MB nariui teisingai i\u0161simok\u0117ti pinigus 2026 m.: i\u0161mokos, pelnas ir \u201eSodra\u201c","author":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/author\/ana\/#author"},"publisher":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/patikimabuhaltere.lt\/wp-content\/uploads\/2026\/11\/MB-nario-ismoku-ir-Sodros-apskaita.jpg","width":502,"height":611,"caption":"Buhalter\u0117 per\u017ei\u016bri darbo u\u017era\u0161us \u2013 MB nario i\u0161mokos ir Sodros \u012fmokos"},"datePublished":"2026-11-01T09:00:00+02:00","dateModified":"2026-11-02T08:53:26+02:00","inLanguage":"en-GB","mainEntityOfPage":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#webpage"},"isPartOf":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#webpage"},"articleSection":"Straipsnis"},{"@type":"BreadcrumbList","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/#listItem","position":1,"name":"Home","item":"https:\/\/patikimabuhaltere.lt\/en\/","nextItem":{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/#listItem","name":"Straipsnis"}},{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/#listItem","position":2,"name":"Straipsnis","item":"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/","nextItem":{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#listItem","name":"Kaip MB nariui teisingai i\u0161simok\u0117ti pinigus 2026 m.: i\u0161mokos, pelnas ir \u201eSodra\u201c"},"previousItem":{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#listItem","position":3,"name":"Kaip MB nariui teisingai i\u0161simok\u0117ti pinigus 2026 m.: i\u0161mokos, pelnas ir \u201eSodra\u201c","previousItem":{"@type":"ListItem","@id":"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/#listItem","name":"Straipsnis"}}]},{"@type":"Organization","@id":"https:\/\/patikimabuhaltere.lt\/en\/#organization","name":"Patikima buhalter\u0117","description":"Profesionali buhalterijos apskaita","url":"https:\/\/patikimabuhaltere.lt\/en\/"},{"@type":"Person","@id":"https:\/\/patikimabuhaltere.lt\/en\/author\/ana\/#author","url":"https:\/\/patikimabuhaltere.lt\/en\/author\/ana\/","name":"Ana"},{"@type":"WebPage","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#webpage","url":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/","name":"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117","description":"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d.","inLanguage":"en-GB","isPartOf":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/#website"},"breadcrumb":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#breadcrumblist"},"author":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/author\/ana\/#author"},"creator":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/author\/ana\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/patikimabuhaltere.lt\/wp-content\/uploads\/2026\/11\/MB-nario-ismoku-ir-Sodros-apskaita.jpg","@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#mainImage","width":502,"height":611,"caption":"Buhalter\u0117 per\u017ei\u016bri darbo u\u017era\u0161us \u2013 MB nario i\u0161mokos ir Sodros \u012fmokos"},"primaryImageOfPage":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/#mainImage"},"datePublished":"2026-11-01T09:00:00+02:00","dateModified":"2026-11-02T08:53:26+02:00"},{"@type":"WebSite","@id":"https:\/\/patikimabuhaltere.lt\/en\/#website","url":"https:\/\/patikimabuhaltere.lt\/en\/","name":"Patikima buhalter\u0117","description":"Profesionali buhalterijos apskaita","inLanguage":"en-GB","publisher":{"@id":"https:\/\/patikimabuhaltere.lt\/en\/#organization"}}]},"og:locale":"en_GB","og:site_name":"Patikima buhalter\u0117 - Profesionali buhalterijos apskaita","og:type":"article","og:title":"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117","og:description":"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d.","og:url":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/","article:published_time":"2026-11-01T07:00:00+00:00","article:modified_time":"2026-11-02T06:53:26+00:00","twitter:card":"summary_large_image","twitter:title":"MB nario i\u0161mokos 2026: GPM ir \u201eSodra\u201c | Patikima buhalter\u0117","twitter:description":"I\u0161mokos nariui ar pelno paskirstymas? Kiek GPM ir \u201eSodros\u201c \u012fmok\u0173 MB nariui tenka 2026 m. ir kaip pasikeit\u0117 \u012fmok\u0173 baz\u0117 nuo liepos 1 d."},"aioseo_meta_data":{"post_id":"29569","title":"MB member payouts 2026: income tax and Sodra | Patikima buhalter\u0117","description":"Member payouts or profit distribution? How much income tax and Sodra an MB member pays in 2026, and how the contribution base changed from 1 July.","keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_custom_url":null,"og_image_custom_fields":null,"og_image_url":null,"og_image_width":null,"og_image_height":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_image_url":null,"twitter_title":null,"twitter_description":null,"schema_type":"default","schema_type_options":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":0,"frequency":"default","local_seo":null,"limit_modified_date":false,"ai":{"faqs":[],"keyPoints":[],"schemas":[],"titles":[],"descriptions":[],"socialPosts":{"email":[],"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"breadcrumb_settings":null,"seo_analyzer_scan_date":null,"created":"2026-11-01 15:00:38","updated":"2026-11-02 08:21:25"},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/patikimabuhaltere.lt\/en\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/\" title=\"Straipsnis\">Straipsnis<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tKaip MB nariui teisingai i\u0161simok\u0117ti pinigus 2026 m.: i\u0161mokos, pelnas ir \u201eSodra\u201c\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/patikimabuhaltere.lt\/en\/"},{"label":"Straipsnis","link":"https:\/\/patikimabuhaltere.lt\/en\/category\/uncategorized\/"},{"label":"Kaip MB nariui teisingai i\u0161simok\u0117ti pinigus 2026 m.: i\u0161mokos, pelnas ir \u201eSodra\u201c","link":"https:\/\/patikimabuhaltere.lt\/en\/kaip-mb-nariui-teisingai-issimoketi-pinigus-2026\/"}],"_links":{"self":[{"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/posts\/29569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/comments?post=29569"}],"version-history":[{"count":6,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/posts\/29569\/revisions"}],"predecessor-version":[{"id":29707,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/posts\/29569\/revisions\/29707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/media\/29789"}],"wp:attachment":[{"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/media?parent=29569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/categories?post=29569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/patikimabuhaltere.lt\/en\/wp-json\/wp\/v2\/tags?post=29569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}