Private limited company (BV) vs Sole proprietorship / ZZP — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Private limited company (BV) | Sole proprietorship / ZZP | |
|---|---|---|
| Description | Corporate tax 19% (<€200k) / 25.8%; Box 2 dividends 24.5%. | Box 1 with self-employed deduction + MKB profit exemption 12.7% + Zvw. |
Official sources
- Belastingdienst — Corporate & personal income tax