Vintro Pro
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Vintro Pro
NL · FR · EN
Enter your expected profit, and what a BV costs you each year. You see what you keep net as a sole trader and with a BV company, side by side.
This article uses Belgian rules. The rates apply to a business registered in Belgium, for income 2026.
What goes into it?
Fixed costs together: €476.30
| Social contributions | — |
| Income tax | — |
| Costs of the BV | — |
| Pay the BV gives you | — |
| Social contributions | — |
| Income tax on that pay | — |
| Corporate tax | — |
| Withholding tax on dividend | — |
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An estimate, not a tax return. Worked out for a single person, with no dependent children and no other deductions, with 7% municipal tax. As a side business, your profit comes on top of a taxable salary of €30,000.
You pay 20.5% social contributions on your profit. You can deduct them. On the rest you pay income tax in bands from 25 to 50%. The first €11,550 is tax-free. Municipal tax comes on top. Each municipality sets its own rate; the tool uses 7%.
Income tax: each band one step higher
Income 2026, art. 130 and 131 WIB 92. Municipal tax comes on top; the tool uses 7%.
What the BV costs each year comes off its profit first. These are costs of the BV, like your purchases. The tool splits what is left between your pay and the BV’s profit.
The BV pays you up to €51,000 a year. That is the minimum to get the low corporate tax rate. If less is left, everything goes to you as pay. On that pay you pay the same social contributions and income tax as a sole trader. You may deduct 3% costs without proof, up to €3,200.
Whatever is left above €51,000 is profit of the BV. The BV pays 20% corporate tax on it up to €100,000, and 25% above that.
The BV pays out the rest as a dividend. It withholds 18% tax. That is the VVPR-bis rate. It applies to a small company whose shares you paid up in cash when you set it up, and only to profit from the third financial year after your contribution.
Where the profit of a BV goes
Company (BV)
The profit, minus what the BV itself costsup to €51,000
above €51,000
The €51,000 salary is only required from the fifth financial year. In the first four years a new BV gets the low rate without it. A dividend from the profit of your first two financial years is taxed at 30%, not 18%. The tool works out the situation after that.
A new BV, year by year
These costs and benefits are not in the amounts above. They differ too much from one business to another.
Every rate comes from the law. Here is the article and the date we read it.
Checked on 26 October 2026 in the law on Fisconetplus (FPS Finance), in the Belgian Official Gazette and in the RSVZ contribution table for 2026, on the RSVZ page on the company contribution and in the 2026 tariffs of the National Bank’s Central Balance Sheet Office. The FPS Finance explainer page still lists €11,180 as the tax-free allowance; that is the amount from before the law of 15 July 2026.
Whichever form you choose: you enter each piece once, and Vintro Pro uses it for your stock, your purchase register and your margin VAT.
30 days free, no card number.
It depends on what your BV costs each year. Without costs, a BV never leaves you less than a sole trader. But a BV always costs something: in 2026, 409.30 euros company contribution and 67 euros to file the annual accounts, plus your accountant. With 3,000 euros of costs a year, a BV only leaves you more from about 56,600 euros profit as a main occupation, and 55,400 euros as a side business.
At least 51,000 euros a year, for tax year 2027 (article 215 WIB 92). If the BV’s profit is lower than your pay, the low rate still applies. A new BV does not have to meet this condition in its first four financial years.
Normally 30%. With VVPR-bis 18%, for a dividend from the profit of the third financial year after your contribution and later. This applies to a small company whose shares were paid up in cash when it was set up.