As a rule of thumb, a BV becomes fiscally interesting from an annual profit of EUR 100,000-150,000 or more. In a BV you pay 19% corporate tax (Vpb) on the first EUR 200,000 of profit and 25.8% above that. You then pay box 2 tax on dividends: 24.5% up to EUR 67,804 and 31% above. The combined effective BV rate is approximately 38.85% (on profit up to EUR 200,000) — compared to a box 1 top rate of 49.50% as a sole trader. Note: a BV has higher administration costs and you must pay yourself a DGA salary (EUR 56,000 in 2025, EUR 58,000 in 2026). We calculate the exact tipping point for your situation.
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Keep more of what you earn as a freelancer.
As a freelancer in the Netherlands, it is easy to overpay tax. We help you structure smarter — from deductions and VAT optimisation to calculating when a BV makes sense.
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Freelancer tax advice from Jan de Belastingman.
Concrete advice on three fiscal pillars that have the most impact for freelancers: structuring, VAT and the BV decision.
Fiscal structuring.
We analyse your profit and loss and determine which deductions you can fully utilise — including zelfstandigenaftrek, startersaftrek and MKB-winstvrijstelling.
What to expect:
Zelfstandigenaftrek EUR 2,470 (2025) → EUR 1,200 (2026) correctly applied
MKB-winstvrijstelling of 12.70% on remaining profit
KIA (small-scale investment allowance): 28% on investments EUR 2,901-70,602
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VAT optimisation.
From the KOR threshold to the 2026 VAT changes: we make sure your VAT position is correct and you don't remit unnecessary turnover tax.
What to expect:
KOR advice: exemption below EUR 20,000 turnover, correct registration and deregistration
Quarterly VAT return, deadline 1 month after quarter end
Supplementary VAT return for errors above EUR 1,000: correct within 8 weeks
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BV calculation.
We calculate exactly when a BV is more tax-efficient for you than a sole trader, including DGA salary, corporate tax and box 2.
What to expect:
Corporate tax: 19% up to EUR 200,000, 25.8% above (2025/2026)
DGA salary: EUR 56,000 (2025) / EUR 58,000 (2026)
Combined effective BV rate approx. 38.85% vs. box 1 top rate 49.50%
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How it works
Jan de Belastingman gives you control over your freelance tax.
Three clear steps. No jargon. You provide the numbers, we do the analysis.
Stap 1
Intake and situation mapping.
After your request, you receive a targeted questionnaire about your turnover, costs, investments and future plans. You securely submit your figures so our tax specialists get a complete picture.
Stap 2
Fiscal analysis and calculation.
We analyse your deductions, VAT position and calculate whether a BV is more tax-efficient. We compare sole trader vs. BV based on your current profit figures.
Stap 3
Personal advisory report.
You receive a clear report with concrete recommendations: which deductions you can use, whether the KOR is beneficial and whether switching to a BV is worthwhile — including the exact tipping point.
Stap 4
Personal follow-up.
We schedule a video call to go through the advice together and answer your questions. Ready to take action? We help you with the next step.
The four promises of Jan de Belastingman.
Whatever your situation is, we handle your taxes personally, carefully, and fast.
Fixed price
Expert reviewed
Response within 24h
Direct contact
Freelancer tax figures 2025/2026
Key amounts and thresholds for self-employed professionals in the Netherlands. Miss nothing, pay no more than necessary.
Zelfstandigenaftrek
EUR 2,470 (2025) / EUR 1,200 (2026)
Drops further to EUR 900 in 2027. Only available with 1,225+ hours urencriterium.
MKB-winstvrijstelling
12.70%
Free deduction on profit after zelfstandigenaftrek — valid in both 2025 and 2026.
KOR threshold
EUR 20,000 turnover/year
Small business VAT exemption: no VAT to remit below this turnover threshold.
BV tipping point
approx. EUR 100,000-150,000 profit
Rule of thumb: above this level a BV may be more tax-efficient than sole trader.
VAT change 2026
9% to 21%
Arts, culture, sport, books and accommodation: VAT rate increased from 1 Jan 2026.
Hours criterion
1,225 hours/year
Minimum hours required for zelfstandigenaftrek and startersaftrek (belastingdienst.nl).
Source: belastingdienst.nl, kvk.nl
FAQ
Still have questions? We have answers.
No matter your tax question, Jan de Belastingman is here for you. Don't see your question? Get in touch .
What drives us
Tax matters don't have to be complicated. We make sure you know exactly where you stand — and that you never pay more than necessary.
Luuk
Tax Specialist & Director
As the person ultimately responsible, Luuk leads our team of tax specialists and ensures the quality of every tax return and every piece of advice. With years of experience at leading firms, he knows exactly where the opportunities lie — and makes sure you benefit from them.