Board attendance fee calculator 2026
Calculate the net-to-gross or gross-to-net board attendance fee in seconds. See 2026 income tax and stamp duty deductions instantly.
Important
This tool is for information only and produces approximate results based on generally accepted calculation logic. It does not replace professional assessment of a specific case; the final calculation should be made by an authorised professional.
What Is a Board Attendance Fee?
A board attendance fee is a payment made to board members or shareholders of a company. Unlike a salary, no SSI contributions apply and it is subject directly to income tax. For this reason, calculating a board attendance fee works differently from calculating a salary.
How Is the Board Attendance Fee Calculated?
The board attendance fee is calculated by deducting income tax and stamp duty from the gross amount.
Steps for calculating the board attendance fee:
The gross board attendance fee is determined
Income tax is calculated (based on the cumulative tax bracket)
Stamp duty (0.759%) is applied
The net amount payable is found
As there are no SSI premium or unemployment deductions, the tax burden is calculated directly on the gross amount.
The Difference Between Board Attendance Fees and Salary
The most important difference between a board attendance fee and a salary is the deductions.
Salary is subject to SSI contributions
Board attendance fees are not subject to SSI contributions
The minimum wage tax exemption applies to salary
No exemption applies to board attendance fees
As a result, a board attendance fee payment with the same gross amount may give a lower net result than a salary.
Board Attendance Fee Tax Rates (2026)
For board attendance fee payments in 2026:
Income tax: 15% – 40% (progressive)
Stamp duty: 0.759%
The tax rate increases with total earnings during the year. As a result, the tax rate is higher on large board attendance fee payments.