Did the Vpb rates change for 2026?

No, the two brackets — 19% up to €200,000 and 25.8% above — are unchanged from previous years.

Is Vpb the only tax a BV pays on its profit?

No. Vpb is only the corporate-level tax on the BV’s profit. If that profit is later distributed as dividend, the DGA also pays box-2 tax on the distribution — retained profit avoids that second layer until it is actually paid out.

Does the DGA salary reduce the profit subject to Vpb?

Yes, salary — including the mandatory gebruikelijk loon — is a deductible cost for the BV, so it lowers the profit that Vpb is calculated on. Salary itself is taxed separately in box 1.

How does the effective Vpb rate compare to box-1 rates?

The effective Vpb rate ranges from 19% (fully in the low bracket) to just under 25.8% (mostly in the high bracket) — always lower than the box-1 top rate of 49.50%, though a full comparison must also account for box-2 tax on any dividend distributed.

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Compliance6 min read

Vennootschapsbelasting in 2026: what corporate tax means for your BV

Published 20 July 2026

If you run a BV, your company profit is not taxed in box 1 like a sole trader’s — it is taxed through vennootschapsbelasting (Vpb), a separate corporate tax with its own two-bracket structure. Understanding how Vpb actually works is the starting point for any BV-versus-ZZP comparison, and for deciding how much profit to distribute versus retain. This is general information, not tax advice — confirm with your accountant or boekhouder.

The two Vpb brackets for 2026

19% on profit up to €200,000
25.8% on profit above €200,000
Both rates are unchanged from previous years

Vennootschapsbelasting applies to the taxable profit of the BV itself, after deducting business costs and the DGA salary (including the gebruikelijk loon). The first €200,000 of profit is taxed at 19%; anything above that is taxed at 25.8%. Only the slice above €200,000 is taxed at the higher rate — the first €200,000 always benefits from the low rate, however large total profit gets.

A worked example

A BV with €150,000 taxable profit stays fully within the low bracket: 19% × €150,000 = €28,500 in Vpb, an effective rate of exactly 19%. A BV with €300,000 taxable profit splits across both brackets: 19% × €200,000 = €38,000, plus 25.8% × €100,000 = €25,800, for a total of €63,800 — an effective rate of roughly 21.3%, still well below the 25.8% headline rate on the top bracket.

Vpb versus box-1: the crucial difference

A sole trader’s profit is taxed directly in box 1, where the marginal rate climbs to 49.50% on income above €78,426. A BV’s profit is taxed differently: company profit first pays Vpb at 19% or 25.8%, and only when that profit is actually distributed as dividend does the DGA pay box-2 tax on top (24.5% or 31%). Profit that stays inside the BV is taxed only once, at the Vpb rate — it does not automatically face the higher box-1 rates.

Where Vpb sits in the full DGA picture

The order of the money flow matters: the DGA’s salary (including the mandatory gebruikelijk loon) is a deductible business cost for the BV and is taxed in box 1 before Vpb is even calculated. Whatever profit remains after salary and other costs is what Vpb applies to. From there, the BV can either retain the after-Vpb profit — paying nothing further until a later distribution — or pay it out as dividend, which then triggers box-2 tax for the DGA.

Frequently asked

Did the Vpb rates change for 2026?: No, the two brackets — 19% up to €200,000 and 25.8% above — are unchanged from previous years.
Is Vpb the only tax a BV pays on its profit?: No. Vpb is only the corporate-level tax on the BV’s profit. If that profit is later distributed as dividend, the DGA also pays box-2 tax on the distribution — retained profit avoids that second layer until it is actually paid out.
Does the DGA salary reduce the profit subject to Vpb?: Yes, salary — including the mandatory gebruikelijk loon — is a deductible cost for the BV, so it lowers the profit that Vpb is calculated on. Salary itself is taxed separately in box 1.
How does the effective Vpb rate compare to box-1 rates?: The effective Vpb rate ranges from 19% (fully in the low bracket) to just under 25.8% (mostly in the high bracket) — always lower than the box-1 top rate of 49.50%, though a full comparison must also account for box-2 tax on any dividend distributed.

This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.