ZZP or BV in 2026: at what profit does a Dutch company start to win?

How a sole trader is taxed in 2026

As an eenmanszaak, your business profit is taxed in box 1 alongside any other income, at 35.75% up to €38,883, 37.56% up to €78,426, and 49.50% above that. Before you get there, two deductions shrink the taxable base: the zelfstandigenaftrek, cut to €1,200 for 2026 (down from €2,470 in 2025, and falling further to €900 in 2027), and the MKB-winstvrijstelling, which exempts 12.7% of profit after the zelfstandigenaftrek. Both require meeting the urencriterium of 1,225 hours worked in the business.

How a one-person BV is taxed

A BV pays vennootschapsbelasting (Vpb) at 19% up to €200,000 of profit and 25.8% above that. As the director-major shareholder (DGA) you must draw a gebruikelijk loon — a customary salary, set at a floor of €58,000 for 2026 — taxed in box 1 like any employee salary. Profit left in the company after salary and Vpb can be distributed as a dividend, taxed in box 2 at 24.5% up to €68,843 and 31% above that, or retained in the BV.

• Eenmanszaak: box-1 rates 35.75% / 37.56% / 49.50%, after zelfstandigenaftrek €1,200 and 12.7% MKB-winstvrijstelling
• BV: Vpb 19% (≤€200,000) / 25.8% (above), DGA gebruikelijk loon floor €58,000, then box-2 dividend 24.5% / 31%
• The BV route stacks two levels of tax (Vpb then box 2) but each level has a lower marginal rate than box 1
• A BV brings extra admin: annual accounts, Vpb return, payroll for your own salary

Roughly where the crossover sits

At lower profit, the zelfstandigenaftrek and MKB-winstvrijstelling make the eenmanszaak simple and efficient — there is no second layer of corporate tax to pay. As profit rises past roughly the point where box-1’s 49.50% top rate starts biting on a large slice of income, the combination of the 19% Vpb rate and a 24.5% box-2 dividend on the remainder increasingly beats box 1, especially once you can keep the gebruikelijk loon at the €58,000 floor and let the rest build up as profit taxed at 19–25.8% instead of 49.50%. The exact break-even depends on your full income picture — deductions, other income and how much profit you actually plan to distribute versus retain in the BV.

Beyond the tax rate

Structure choice is not only a tax question. A BV limits personal liability, can look more solid to some clients, and lets you retain profit inside the company rather than paying it out immediately. Against that: incorporation costs, annual bookkeeping and Vpb filings, and the gebruikelijk-loon rule mean a BV needs real administrative discipline. For most freelancers starting out, the eenmanszaak remains the simpler, cheaper choice until profit is consistently well above what a comfortable salary would be.