Sole proprietorship or bv calculator for the Netherlands 2026
Compare what you keep under Dutch law: as an eenmanszaak (sole proprietorship) with the self-employed deduction and the SME profit exemption, or as the dga (owner-director) of a bv with customary salary, corporate income tax and box 2. The calculator also shows at what profit the bv wins. Free, no account, runs in your browser.
Law as of 14 November 2026. Art. 2.10, 2.12, 3.76, 3.79a, 8.10 and 8.11 Wet IB 2001; art. 22 Wet Vpb 1969; art. 12a Wet LB 1964; art. 43 Zvw; 2026 rates and credits from the Belastingdienst.
Your figures for 2026
Turnover minus business costs, without VAT, before your own salary.
In 2026 at least € 58,000, unless you can show that the most comparable job pays less (art. 12a Wet LB 1964).
What you keep
- Eenmanszaak (sole proprietorship)€ 64.023,15
- Bv, everything paid out€ 64.668,32
- Bv, profit kept in the bv€ 74.309,89
Net salary plus profit after vpb kept in the bv. You still pay box 2 on it when the bv pays it out.
The bv leaves you € 645,17 more if you pay everything out.
Tipping point with your figures
- Bv wins with full payout from€ 94.800,00
- Bv wins with profit kept in the bv from€ 71.700,00
The bv step by step
- Customary salary€ 58.000,00
- Bv profit after salary€ 42.000,00
- Corporate income tax (vpb)− € 7.980,00
- Profit after vpb€ 34.020,00
- Income tax on your salary, after tax credits− € 16.203,78
- Zvw contribution 4.85% on your salary− € 2.813,00
- Box 2 on the dividend− € 8.334,90
- Bv, everything paid out€ 64.668,32
2026 rates below state pension age, without other income and without a fiscal partner. Costs of the bv, such as notary and annual accounts, are not included.
How we calculate
1. Eenmanszaak
The zelfstandigenaftrek (self-employed deduction, € 1,200, with the hours test) and, if it applies, the startersaftrek (starter deduction, € 2,123) come off your profit, then the 12.7% MKB-winstvrijstelling (SME profit exemption) (art. 3.76 and 3.79a Wet IB 2001). On the rest you pay box 1 rates with the deduction cap, minus the general and labour tax credits, plus the 4.85% Zvw (health care) contribution up to € 79,409. This is the same calculation as in the zzp net income calculator.
2. Salary from the bv
The bv pays you the gebruikelijk loon (customary salary): in 2026 at least € 58,000, or the higher pay of the most comparable job or of your best-paid employee (art. 12a Wet LB 1964). On that salary you pay box 1 rates with the labour tax credit and the 4.85% Zvw contribution, as a dga not insured for the employee insurances.
3. Corporate income tax
On the profit after your salary the bv pays 19% vennootschapsbelasting (corporate income tax, vpb) up to € 200,000 and 25.8% above (art. 22 Wet Vpb 1969). If your salary is higher than the profit, the bv makes a loss and pays no vpb.
4. Dividend and box 2
If the bv pays out the profit after vpb, you pay 24.5% box 2 tax up to € 68,843 and 31% above (art. 2.12 Wet IB 2001). The dividend counts in your verzamelinkomen (aggregate income) and so lowers your general tax credit (art. 8.10 Wet IB 2001).
5. Comparison and tipping point
We show the bv twice: with all profit paid out, and with the profit after vpb kept in the bv. You pay box 2 on the kept amount only when it is paid out later. The tipping point is the lowest profit, in steps of € 100, at which the bv leaves you more than the eenmanszaak.
What the calculator assumes
- Profit means turnover minus business costs, without VAT and before your own salary. We add no extra costs for the bv, such as notary, annual accounts or payroll.
- You are below state pension age, have no other income and no fiscal partner, and hold all shares of the bv personally, without a holding company.
- As dga you are not insured for the employee insurances: you pay the 4.85% Zvw contribution on your salary yourself and the bv pays no employer Zvw levy.
- Tax credits are not paid out when they exceed your tax. The calculator offsets them down to zero.
- Not included: investment deduction, retirement reserve, loss relief, pension, transferring a running eenmanszaak and tax interest. 2027 amounts follow once they are law.
Norman in the Netherlands
Norman is an AI bookkeeping app for the self-employed and companies: receipts, invoices and taxes in one app. It is live in Germany and Poland and in preparation for the Netherlands. Until then, the free tools and guides on this site help you along.
Frequently asked questions
At what profit is a bv better than an eenmanszaak?
With the 2026 rates from about € 94,800 profit if you pay everything out, and from about € 71,700 if you keep the profit after vpb in the bv. That assumes a € 58,000 customary salary, the hours test met and no starter deduction, before the extra costs of the bv.
What do you keep from € 100,000 profit with an eenmanszaak or a bv?
In 2026 about € 64,023 with an eenmanszaak and € 64,668 with a bv that pays everything out: € 645 apart, before the costs of the bv. If you keep the profit in the bv, you have € 74,310 in net salary plus profit in the bv. You still pay box 2 on that profit when it is paid out.
Why is a bv nearly always more expensive below € 60,000 profit?
Because as dga you must take at least € 58,000 customary salary. That salary then absorbs almost all profit, and a bv gets no self-employed deduction or SME profit exemption. At € 60,000 profit an eenmanszaak leaves you about € 4,000 more.
Can I enter a lower customary salary in the calculator?
Yes. A lower salary is possible if you show that the most comparable job pays less (art. 12a(2) Wet LB 1964). A loss of the bv is no reason for a lower salary. Enter the salary you can support.
Does the starter deduction count?
Yes, switch it on in the calculator if you are a starter. The € 2,123 starter deduction makes the eenmanszaak more attractive in the first years: the tipping point with full payout rises to about € 100,500.
Information, not tax advice. The calculator does not replace advice from a tax adviser. It stores no input and sends nothing.