Support your figures
From unit cost to net business profit
Pricing, a vehicle purchase and a dividend distribution belong to different accounting steps. This guide helps place costs, profit, depreciation and tax correctly. Use the linked calculators to keep alternative assumptions together.
Cost price calculator
Calculating cost price starts with what one saleable product actually costs. The supplier invoice is rarely enough. Include labor, packaging, shipping and other direct costs, then allocate costs that serve the wider business or product group. This produces a full cost alongside variable direct cost. It helps assess whether your price leaves sufficient room at the expected sales volume.
Enter amounts excluding recoverable VAT. Labor equals hours per unit multiplied by an hourly rate. Your own time also has economic value: entering zero is a deliberate assumption rather than automatic profit. Packaging and shipping share one input. Record additional expenses under other direct costs and describe what you included when you save a scenario for later review.
There are two overhead methods. A fixed amount per period is divided by total expected units across the product list, giving every unit the same allocation. A percentage instead adds overhead to each article’s direct cost. These allocation rules answer different questions. Choose the method that reflects your operations and make sure sales volume and fixed overhead cover the same period.
€12 purchase + €3 shipping = €15 cost. With no further costs, 40% margin requires €15 ÷ 0.60 = €25 excluding VAT, or €30.25 including 21% VAT. Unit profit is €10, giving €1,000 at 100 units.
| Step | Calculation | Amount |
|---|---|---|
| Direct costs | €12 purchase + €3 shipping | €15.00 |
| Price excluding VAT | €15 ÷ (1 − 40%) | €25.00 |
| VAT 21% | €25 × 21% | €5.25 |
| Price including VAT | €25 + €5.25 | €30.25 |
| Unit profit before tax | €25 − €15 | €10.00 |
Car depreciation calculator
Car depreciation allocates value consumed over the years you use a vehicle. You pay the purchase price when buying it, but that amount is not automatically a first-year expense. Residual value remains outside depreciation. This calculator places economic and tax book value side by side and connects depreciation with fuel, insurance and other vehicle costs.
Start with purchase price and the appropriate VAT basis. Fully recoverable purchase VAT is excluded from depreciable cost. A margin-scheme vehicle has no separately recoverable purchase VAT, so the entire entered margin price forms the basis. When you enter a price excluding VAT but cannot recover it, the model adds 21%. Enter residual value on the same VAT basis.
Straight-line depreciation spreads the difference between cost and residual value evenly over useful-life months. The first-use month counts as a complete month. Starting in October therefore gives three depreciation months in the first calendar year. The final year contains the remaining months. Useful life is rounded to whole months; this is not a day-by-day calculation.
A €30,000 vehicle excluding recoverable VAT with €6,000 residual value over five years depreciates by €4,800 annually, or €400 monthly. Starting on 1 October gives €1,200 in the first year, below the €1,500 tax ceiling for three months.
Corporate tax calculator Netherlands
Corporate income tax is charged on a Dutch company’s taxable amount. That amount is not always the same as accounting profit. Exempt participation results, substantiated innovation-box adjustments and available losses can change the base. This calculator displays those steps separately. Calculate for 2024, 2025 or 2026 and independently choose the calendar year in which a dividend is paid.
Ordinary corporate rates are identical across these three years: 19% on the first €200,000 and 25.8% above that amount. The calculator separates the brackets and shows effective tax pressure. That percentage can be below the highest rate because only the upper portion enters the second bracket. Negative taxable profit produces no corporate tax for that year but may create a usable loss.
Loss relief is limited to the first €1 million of profit plus 50% of the excess. Enter only losses actually available. A separate multi-year series follows consecutive years, applies a new loss to the preceding year where possible, then carries the remainder forward. Special restrictions, such as those arising from ownership changes, are not assessed. Retain formal loss decisions and relevant advice.
At €250,000 taxable profit, corporate tax is €200,000 × 19% + €50,000 × 25.8% = €50,900, leaving €199,100. A €100,000 dividend to one shareholder incurs €26,525.21 box 2 in 2026, leaving €73,474.79 net. The €15,000 withholding is already included.
Common questions
How do you calculate cost per unit?
Add direct costs and an appropriate overhead allocation. Use the same period for sales volume and fixed costs.
What is the difference between variable and full cost?
Full cost includes allocated overhead in addition to direct variable expenses.
Do I pay 15% withholding on top of box 2?
No. It is credited against final box 2 tax. The calculator shows the remaining amount.
Can I calculate a non-calendar financial year?
Yes, within 2024–2026. The corporate bracket stays €200,000 per financial year. Dividends and director pay use a separate calendar year.
Sources and product scope
The worked examples were prepared by Rekenbox for explanation. Product behaviour and source references were checked on the stated update date.
Purchase basis, residual value and ordinary annual tax ceiling. Belastingdienst — afschrijving ↗
Corporate tax brackets for supported years. Belastingdienst — vennootschapsbelastingtarieven ↗
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