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Is a BV worth it?
Enter your expected annual profit for an indication of whether an eenmanszaak or a BV is likely to be more tax-efficient. Below roughly €100,000 profit an eenmanszaak usually wins; in the €100,000–€130,000 band a BV can start to pay off.
Eenmanszaak
BV
Indicative. Strongly simplified model: it ignores tax credits (algemene heffingskorting, arbeidskorting), the startersaftrek, the deduction-rate cap, and formation/administration costs. The BV side assumes a DGA salary equal to the customary salary (€58,000) and full profit distribution as dividend, with profit under €200,000 at 19% Vpb and box 2 under €68,843 at 24.5%. The eenmanszaak side assumes the hours criterion (1,225 hours) is met. Updated 2026-07-28. Not tax advice — have it calculated for your case.
Eenmanszaak or BV — how to choose
The choice between an eenmanszaak (sole proprietorship) and a BV is about more than tax: liability, image, succession, and the cost of formation and administration all count. On tax alone, the rule of thumb is that an eenmanszaak is more efficient at lower profits thanks to the entrepreneur deductions — the self-employed deduction (€1,200) and the MKB profit exemption (12.7%) — which lower your box 1 profit. As profit rises, the progressive box 1 rate weighs heavier and the combination of corporate income tax (19%) and box 2 (24.5%) in a BV becomes relatively more attractive.
A widely cited crossover band sits around €100,000 to €130,000 of annual profit, but that is a guide, not a legal threshold. The real crossover depends on your DGA salary (at least the customary salary of €58,000), how much profit you leave inside the BV, any partner income, and the extra cost of the notary, annual accounts and filings. This tool therefore gives an indication based on that band and a simplified calculation; it is not tax advice. Always have your choice calculated for your own case before you decide.
Eenmanszaak vs BV — FAQ
When is a BV worth it versus an eenmanszaak?
A common rule of thumb is that a BV becomes interesting somewhere between about €100,000 and €130,000 of annual profit. The real crossover is highly situational: it depends on your DGA salary, how much profit stays inside the BV, partner income, and the extra cost of administration and filings. Treat the band as a signal, not a threshold.
What taxes does an eenmanszaak pay?
Profit is taxed in box 1 after entrepreneur deductions — mainly the zelfstandigenaftrek (€1,200) and the MKB profit exemption (12.7%). Those deductions require meeting the hours criterion (urencriterium) of 1,225 hours per year.
What taxes does a BV pay?
The BV pays corporate income tax (Vpb, 19% up to €200,000 profit). Distribute profit as dividend and box 2 applies (24.5% up to €68,843 per person). On top, the director-shareholder draws a customary salary of at least €58,000, taxed in box 1.
Is this result advice?
No. It is a strongly simplified indication. It ignores tax credits (algemene heffingskorting, arbeidskorting), your exact DGA salary, formation and administration costs, and your personal situation. Use it as a first direction and always have the choice calculated for your specific case before you decide.
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