Is my DGA salary deducted before this?

Yes. Your salary is a cost to the BV, so it reduces taxable profit — enter the profit that remains after it. That is also why the salary/dividend split changes your total tax bill.

Does the threshold reset each year?

Yes, it is a per-year band. Profit shifted between years therefore changes which rate it meets, though the shifting itself has to be commercially real.

What do I pay when I take the profit out?

Box-2 tax on the dividend, on top of the vpb already paid — that is the two-step structure of a BV. The box-2 calculator prices that second step.

How much vpb does your BV pay?

Vennootschapsbelasting has two bands. Enter your taxable profit to see the tax, the effective rate, and how much of the lower band is still unused.

Your numbers

Taxable profit

€

After expenses and after your DGA salary.

Your answer

Vennootschapsbelasting

€22,800

Effective rate: 19,0%
Profit after tax: €97,200
Lower band still unused: €80,000

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On a taxable profit of €120,000, vennootschapsbelasting comes to €22,800 — an effective 19,0%, leaving €97,200 in the company. Of the lower band, €80,000 is still unused.

How this is calculated

The first slice of profit is taxed at the low rate and everything above it at the high rate, so the effective rate rises gradually rather than jumping. Both the rates and the threshold are unchanged for 2026. This is the company-level tax only: taking the after-tax profit out as dividend costs box-2 tax on top, which is a separate calculation.

Rates and thresholds, tax year 2026

Low band rate	19%
Low band up to	€200,000
Rate above the low band	25,8%

Rule set verified as of 2026-07-19

Questions people ask

Is my DGA salary deducted before this?: Yes. Your salary is a cost to the BV, so it reduces taxable profit — enter the profit that remains after it. That is also why the salary/dividend split changes your total tax bill.
Does the threshold reset each year?: Yes, it is a per-year band. Profit shifted between years therefore changes which rate it meets, though the shifting itself has to be commercially real.
What do I pay when I take the profit out?: Box-2 tax on the dividend, on top of the vpb already paid — that is the two-step structure of a BV. The box-2 calculator prices that second step.

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.

Fiscalance Editorial · Updated 5 August 2026

Terms used here

Corporate taxCorporate tax rateTaxable profitAfter-tax profit

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