Sole proprietorship or BV: the break-even point
Work out at which profit a BV becomes more tax-efficient than a sole proprietorship, see the break-even point from 2021 to 2026 and the forecast for the years after. With the director's salary, dividend and the extra costs of a BV as adjustable assumptions.
Uses the same engine as the income tax calculator for the sole proprietorship; 2021-2026 parameters from the Dutch Tax Authority's publications.
Enter your expected profit and see straight away whether a BV (private limited company) is more tax-efficient than a sole proprietorship (eenmanszaak), where the break-even point lies and how it has shifted over the past years. Every field has a question mark with an explanation.
Director's salary €58,000 · extra BV costs €3,000 · dividend: pay out everything
Enter your expected profit to see the comparison.
Not included: fiscal partner, state pension age, company car, pension and annuities, liability, holding structures, excessive borrowing rules and the cost of incorporation or conversion. The comparison assumes profit that comes entirely from your own work.
An indication, not an assessment
This tool uses the 2026 rules and amounts as known at the time of publication, and deliberately leaves several things out — box 2 and box 3, allowances, home ownership and personal circumstances that can change your outcome. The result is therefore an indication to think and budget with, not a calculation you should base a decision on without discussing it. Only the assessment from the Belastingdienst is binding. Have your situation worked through before drawing conclusions from it.