Is it better to pay myself through pró-labore (partner's salary) or through profit distribution?

The two serve different purposes. Pró-labore is your salary as a partner and pays INSS (social security) and income tax. Profit distribution has its own treatment, which changed in 2026: there is now a withholding tax on high profit amounts and a minimum taxation for those with high annual income. In other words, profit is no longer automatically 'free.' The key is still finding the balance: a fair pró-labore plus well-organized profits, within the new rules. TF inter calculates this combination by looking at your company and your personal life. Since the limits and rates changed and are still being detailed, confirm the current scenario and what applies to you with your TF inter accountant.

← See all questions and answers