All toolsSole trader or limited company

Rekenbox · 2026

Sole trader or limited company

Compare net income, tax and retained profits.

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How to use this tool

A Dutch sole trader pays income tax on business profit. A BV combines director salary, corporate income tax and dividend taxation. Compare the same business profit and look at both private take-home income and profit retained in the company.

Adjust annual profit, director salary, additional company costs and the distribution percentage. There is no universal break-even point: your inputs and the assumptions below determine the comparison.

  1. Enter your own figures. The initial values are examples.
  2. Review the result, breakdown and any findings. Adjust your inputs to check again.
  3. Use the available free exports or view a report preview. Pro lets you save calculations and compare versions.
Which information do you need?
  • Annual profit before director salary and extra BV costs
  • Gross annual director salary
  • Additional annual BV costs
  • Available profit distributed (%)
  • Hours criterion for sole trader
  • Sole trader start-up deduction
Assumptions and scope
  • Director not covered by employee insurance, below state pension age, paying a personal healthcare contribution. One shareholder without a tax partner, other income or losses.
  • The customary salary is at least the highest of €58,000, a comparable salary and the highest employee salary unless an exception applies. Sole trader and company use the same business profit.

Year: 2026 · Version 2026.1

Sources for this tool