Should I take a pro-labore or just profit? Which one is cheaper for me?

It depends, and this calculation is worth its weight in gold. Pro-labore is your salary as a partner. It's subject to INSS (social security) and income tax. Distributed profit used to be tax-free in your hands, but the rule changed in 2026: high profit amounts to the same partner in a month may be subject to withholding, and those with high annual income may fall under a minimum tax. Many people take only profit to avoid tax, but then they have no INSS and may run into problems down the road. The right thing is to find the balance point. TF Con calculates the minimum pro-labore and how much to draw as profit for your case. The rates and limits change. Confirm the current numbers with your TF Con accountant.

← See all questions and answers