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Rekenbox · 2026

Eenmanszaak vs BV: compare take-home income

Compare net income, tax and retained profits.
Net personal income from company€75,373.00View calculation ↓
Net personal income from company€75,373.00
Sole trader net income€73,778.66
Difference in personal net income€1,594.34
Profit retained in company€0.00
Gross director salary
€58,000.00
Tax on salary
€14,895.00
Tax credit reduction due to dividend
€1,307.00
Personal healthcare contribution
€2,813.00
Taxable company profit
€59,500.00
Corporate income tax
€11,305.00
Gross dividend
€48,195.00
Total box 2 tax
€11,807.00
Dividend withholding as prepayment
€7,229.25
Assumptions, sources and version

2026 · nl-2026.1 · v2026.1

  • Director not covered by employee insurance, below state pension age, paying a personal healthcare contribution. One shareholder without a tax partner, other income or losses.
  • The customary salary is at least the highest of €58,000, a comparable salary and the highest employee salary unless an exception applies. Sole trader and company use the same business profit.

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Understand your result

How this tool works

Compare the same business profit before director salary and additional BV costs. A sole trader is taxed personally on profit; a BV combines salary, corporate tax and potentially dividend. Money retained in the BV is different from money available for personal spending. Choosing a legal form involves more than tax.

Common questions

At what revenue does a BV become cheaper?

Revenue alone cannot determine that. The comparison uses profit, salary, additional costs and distribution choices. A fixed break-even point without those inputs can be misleading.

Is retained BV profit the same as take-home income?

No. That profit remains in the company. A later personal distribution may involve tax and other conditions. The tool therefore shows the amounts separately.

Which details do you need?
  • Annual profit before director salary and extra BV costs
  • Gross annual director salary
  • Additional annual BV costs
  • Available profit distributed (%)
  • Hours criterion for sole trader
  • Sole trader start-up deduction
Limits of this tool
  • Director not covered by employee insurance, below state pension age, paying a personal healthcare contribution. One shareholder without a tax partner, other income or losses.
  • The customary salary is at least the highest of €58,000, a comparable salary and the highest employee salary unless an exception applies. Sole trader and company use the same business profit.

Year: 2026 · Version 2026.1

Sources for this tool
Free tools and individual reports →Rekenbox help →

Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-04. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.