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Rekenbox · 2026
Sole trader or limited company
Compare net income, tax and retained profits.Useful to know
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.
- Enter your own figures. The initial values are examples.
- Review the result, breakdown and any findings. Adjust your inputs to check again.
- 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
- Belastingdienst — tarieven vennootschapsbelasting · checked 2026-09-04
- Belastingdienst — box 2 · checked 2026-09-04
- Belastingdienst — gebruikelijk loon · checked 2026-09-04
- Belastingdienst — inkomstenbelasting 2026 · checked 2026-09-04
- Belastingdienst — loonheffingen 2026 · checked 2026-09-04