Self-employed (indépendant) vs Private limited company (SRL/BV) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Self-employed (indépendant) | Private limited company (SRL/BV) | |
|---|---|---|
| Description | Progressive income tax 25-50% + social contributions ~20.5%. | Corporate tax 25% (20% SME on first €100k); dividends 30% (15% VVPRbis). |
Official sources
- FPS Finance — Corporate & personal income tax