Business taxes in Netherlands: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (eenmanszaak) Eenmanszaak
You run the business as an individual: there is no separate legal entity and you are liable for business debts with your private assets. Profit is taxed in box 1 as business income; one person can have only one eenmanszaak.
Requirements
Registration in the KVK commercial register — one-off fee EUR 85.15; KVK passes your data to the Belastingdienst, no separate tax registration is needed.
Keep records of income, expenses and VAT and store them for 7 years (real estate data 10 years).
Income tax — annual return (aangifte inkomstenbelasting) with business profit; VAT — returns during the year unless the KOR exemption is chosen (turnover up to EUR 20,000).
Entrepreneur deductions (zelfstandigenaftrek, startersaftrek) only if you work at least 1,225 hours a year in the business (urencriterium); keep a record of hours.
Sole proprietorEenmanszaak (winst uit onderneming, box 1)
Profit is reduced by the €1,200 self-employed deduction and the 12.7% SME profit exemption; the rest is taxed in box 1 at 35.75–49.50%, national insurance premiums included. Tax credits (general and labour credit) reduce the bill. On top comes the income-related Zvw health contribution of 4.85%.
Conditions
The self-employed deduction (zelfstandigenaftrek) applies only if you spend at least 1,225 hours a year on the business and more time than on other work (urencriterium); the 12.7% exemption applies regardless. Whether you count as an entrepreneur (several clients, own risk) is decided by the Belastingdienst; otherwise the income is 'resultaat uit overige werkzaamheden' without these reliefs.
If taxable income exceeds €78,426, the deduction and the 12.7% exemption save tax only at 37.56%, not at 49.50%.
Registration in the Trade Register (KVK) and for VAT (btw) is required; with turnover below €20,000 a year you can opt for the small business VAT exemption (KOR). VAT is not included in the calculation.
Same as the sole trader, but the self-employed deduction is increased by the €2,123 starter deduction — €3,323 in total; in this case the deduction is not capped at the amount of profit.
Conditions
At most 3 times in the first 5 years: in the previous 5 years you were not an entrepreneur in at least one year and used the self-employed deduction no more than twice. The hours criterion (1,225 hours) must be met.
Other conditions, the 37.56% benefit cap and the VAT rules are the same as for the sole trader.
Private limited company (bv) Besloten vennootschap (bv)
The company is a separate legal entity: the shareholder is not personally liable for its debts. An owner who works in the bv (DGA) must receive a customary salary (gebruikelijk loon).
Requirements
A civil-law notary sets up the bv by deed and registers it with KVK (KVK sends the invoice for the EUR 85.15 fee).
Annual financial statements are filed with KVK within 12 months after the end of the financial year; the content depends on the company's size class.
Every year a corporate income tax return (vennootschapsbelasting); on dividends the bv withholds and declares 15% dividend tax.
An owner working in the bv — customary salary of at least EUR 58,000 in 2026 (or more if usual for the job); not included in the calculation.
CompanyBesloten vennootschap (bv) met directeur-grootaandeelhouder
Company profit is subject to corporate income tax of 19% up to €200,000 and 25.8% above. Dividends to the owner are taxed in box 2 at 24.5% up to €68,843 and 31% above; the 15% dividend withholding tax deducted by the company is credited against it.
Conditions
An owner who works for the bv (DGA) must by law take a customary salary (gebruikelijk loon) — in 2026 at least €58,000, or more if that is usual for the job. The calculation ignores this (no salary), so the real burden will be higher: the salary is taxed in box 1 with contributions.
Set up by notarial deed and registration in the Trade Register (KVK); the bv files a corporate income tax return every year. VAT registration and the KOR exemption (turnover up to €20,000) work as for a sole trader; VAT is not included in the calculation.
Software development, IT services, consulting for companies and entrepreneurs.
Income tax and contributions do not depend on the sector: zelfstandigenaftrek EUR 1,200 (with the 1,225-hour urencriterium), mkb-winstvrijstelling 12.7%, box 1 rates, bv corporate tax and box 2 are the same for every activity.
If you mostly work for one client without own risk, the Belastingdienst may not treat you as an entrepreneur — then there is no zelfstandigenaftrek or mkb-winstvrijstelling.
VAT (btw) 21%; small-business exemption KOR with turnover up to EUR 20,000 a year (then no VAT is charged or deducted).
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Income tax and contributions do not depend on the sector: zelfstandigenaftrek EUR 1,200 (with the 1,225-hour urencriterium), mkb-winstvrijstelling 12.7%, box 1 rates, bv corporate tax and box 2 are the same for every activity.
VAT (btw) 21%; small-business exemption KOR with turnover up to EUR 20,000 a year (then no VAT is charged or deducted).
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Income tax and contributions do not depend on the sector: zelfstandigenaftrek EUR 1,200 (with the 1,225-hour urencriterium), mkb-winstvrijstelling 12.7%, box 1 rates, bv corporate tax and box 2 are the same for every activity.
VAT 9% — hairdressing, repair of bicycles, shoes and leather goods, clothing and household linen; other services to individuals 21%.
KOR exemption (turnover up to EUR 20,000 a year): no VAT is charged — private customers pay prices without VAT.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Income tax and contributions do not depend on the sector: zelfstandigenaftrek EUR 1,200 (with the 1,225-hour urencriterium), mkb-winstvrijstelling 12.7%, box 1 rates, bv corporate tax and box 2 are the same for every activity.
VAT 21%, food, books, medicines 9%; KOR exemption with turnover up to EUR 20,000 a year.
Online sales to consumers in other EU countries: above EUR 10,000 a year in total — VAT of the buyer's country (can be declared via the one-stop shop OSS); up to EUR 10,000 — usually Dutch VAT.
Producing, processing, storing or selling food: register each location with the NVWA (via MijnNVWA) and confirm the registration every year; food of animal origin may need an approval (erkenning).
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Income tax and contributions do not depend on the sector: zelfstandigenaftrek EUR 1,200 (with the 1,225-hour urencriterium), mkb-winstvrijstelling 12.7%, box 1 rates, bv corporate tax and box 2 are the same for every activity.
VAT: food 9%, other goods 21%; KOR exemption with turnover up to EUR 20,000 a year.
Producing, processing, storing or selling food: register each location with the NVWA (via MijnNVWA) and confirm the registration every year; food of animal origin may need an approval (erkenning).
Online sales to consumers in other EU countries: above EUR 10,000 a year in total — VAT of the buyer's country (can be declared via the one-stop shop OSS); up to EUR 10,000 — usually Dutch VAT.
Assumptions
The owner is below the AOW state pension age, has no fiscal partner and is resident in the Netherlands all year; no other income and no box 3 assets.
Sole trader: the Belastingdienst treats the activity as a business and the hours criterion is met; only the self-employed deduction (plus the starter deduction for starters), the SME profit exemption, the general tax credit and the labour tax credit are applied. Investment deductions, reserves, annuity premiums and loss carry-forwards are ignored.
Bv: the owner takes no salary (the customary salary rule is ignored — see the form conditions); when distributing, all profit after tax is paid out as a dividend in the same year. The tax part of the general tax credit (8.10/35.75) reduces box 2 tax; the 15% dividend withholding tax is a prepayment and is not shown separately.
VAT, the nominal health insurance premium (basispremie) paid to the insurer, voluntary disability insurance and municipal charges are not included.
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