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Tax Calculator: GmbH vs EPU vs FOP
Compare real tax burden across Austrian GmbH, Austrian EPU (self-employed) and Ukrainian FOP Group 3. Based on verified 2025 rates for residents and non-residents.
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Austria GmbH
KÖSt 23% + KESt 27.5% on dividends + progressive income tax on GF salary
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Austria EPU
Progressive income tax + SVS ~26.8% social insurance
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Ukraine FOP Gr.3
5% unified tax + 1.5% war surcharge + fixed ESV
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Visual comparison
Side-by-side net take-home and effective tax rate chart
Annual revenue
€ 100.000
Annual operating expenses
€ 30.000
GmbH Managing Director salary (annual)
€ 36.000
Deductible from GmbH profit, taxed as personal income
Select structure
Result
Net profit (rev. − expenses)
€ 70.000
Corporate tax (KÖSt 23%)
−€ 7.820
Dividend tax (KESt 27.5%)
−€ 7.200
GF social insurance (SVS ~26.8%)
−€ 9.648
GF income tax (progressive)
−€ 2.261
GF net salary
€ 24.091
Net dividend received
€ 18.981
Total tax burden
€ 26.928
Effective rate on revenue
26.9%
Total net take-home
€ 43.072
Quick comparison
Austria — GmbH
Effective rate on revenue: 26.9%
€ 43.072
Austria — EPU (self-employed)
Effective rate on revenue: 30.2%
€ 39.840
Ukraine — FOP Group 3
Effective rate on revenue: 6.9%
€ 63.120
Disclaimer: Calculations use 2025 Austrian and Ukrainian tax rates (KÖSt 23%, KESt 27.5%, EPU SVS ~26.8%, FOP Group 3 rate 5% + 1.5% war tax). Ukraine ESV shown as approximate EUR equivalent. Results are indicative only — consult a licensed Steuerberater or NEXORA consultant.
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