What is left of your dividend after withholding tax?
Enter the gross dividend your company plans to declare and see the net amount that reaches you — and what VVPR-bis is worth if your shares qualify.
Your numbers
The amount the company declares, before withholding tax.
Your answer
Net dividend you receive
€32,800
- Withholding tax
- €7,200
- Withholding rate
- 18,0%
- Saved versus the standard rate
- €4,800
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A gross dividend of €40,000 taxed at 18,0% leaves you €32,800 net. The withholding is €7,200, which is €4,800 less than the standard rate would have taken.
How this is calculated
Dividend withholding tax is a flat rate applied to the gross amount your company declares, deducted at source. Shares issued against a qualifying cash contribution and held for the full waiting period qualify for the reduced VVPR-bis rate instead of the standard one. Note that the reduced rate rose for distributions from 1 July 2026; this calculator models a single forward-looking rate and does not split a distribution across the two periods. The small tax-free dividend tranche is claimed back through your personal tax return, not at source, so it is shown below but not deducted here.
Rates and thresholds, tax year 2026
| Standard withholding rate | 30% |
|---|---|
| VVPR-bis rate | 18% |
| Waiting period after the contribution | 3 |
| Tax-free dividend tranche (via tax return) | €859(estimate) |
Figures marked as an estimate are not yet published for this tax year, or are a modelling assumption rather than a statutory value. Confirm them with your accountant before acting.
Rule set verified as of 2026-07-20
Questions people ask
- When exactly do my shares qualify for VVPR-bis?
- The shares must be new registered shares issued against a cash contribution in a small company, fully paid up, with no preferential rights — and the reduced rate only applies to profit distributions from the third financial year after the contribution.
- Is the tax-free dividend tranche included in this figure?
- No. Withholding is deducted at source on the full gross amount; you reclaim the tax on the exempt tranche afterwards through your personal income tax return. The tranche amount is listed in the rate table above.
- Is a liquidation reserve cheaper than a VVPR-bis dividend?
- It depends on your horizon. The liquidation reserve costs an anticipatory levy now plus a smaller withholding after the waiting period, which usually beats a standard-rate dividend and can beat VVPR-bis if you can wait. The optimizer prices both against your own numbers.
This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.
Fiscalance Editorial · Updated 4 August 2026