If you have a BV, it pays corporate tax (vpb) on the profit. Unlike a sole trader business, where you as a person pay income tax, the BV is a separate taxpayer. This article explains which rates and brackets apply in 2026.
Which rates apply in 2026?
Corporate tax has two brackets in 2026. Over profit up to and including 200,000 euros the BV pays 19%. Over the part of the profit above that, the high rate of 25.8% applies. These rates and the bracket threshold are unchanged compared to 2025.
What do you pay corporate tax on?
You pay corporate tax on the BV's taxable profit: the turnover minus business costs, depreciation and any deductions. The salary you pay yourself as director-major shareholder is a cost for the BV and therefore lowers the profit on which corporate tax is calculated.
How does corporate tax relate to box 2?
The profit remaining after corporate tax can stay in the BV or be paid out as dividend. If you pay dividend to private, you pay further tax on it in box 2 of the income tax. The total tax burden therefore consists of two layers: first corporate tax in the BV, then box 2 on distribution.
Why does this matter for your choice?
The layered tax burden of the BV means a BV only becomes more advantageous than a sole trader from a certain profit. For lower profits the sole trader's deductions are often more favourable. Have your situation calculated before switching, so you know what's most advantageous for you.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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