Incorporating a BV as an IT Consultant: Tax, Innovation Box and Day Rates 2026

Updated: 2026 IT consultant BV Innovation box

IT consultants are among the freelancers who benefit fastest from a BV (besloten vennootschap, the Dutch private limited company). Day rates of €600–€1,200 are normal in the sector, so the tipping point is reached quickly.

At what day rate does a BV pay off?

At 200 working days and a day rate of €700, your revenue is €140,000. After costs, profit is easily €100,000–€120,000 — well above the €80,000 tipping point. At a day rate of €500 or higher, calculating the BV scenario is worthwhile.

Innovation box for IT consultants who develop products

Do you consult AND develop your own software, platforms or tools? You may qualify for the innovation box. Profit from self-developed software with a valid WBSO declaration is taxed at 9% Vpb instead of 19%. On €80,000 innovation profit, this saves €8,000 per year.

False self-employment: the 2025–2026 risk

The Dutch Tax Authority is actively enforcing against false self-employment (schijnzelfstandigheid). If you work long-term (1+ year) for one client, under supervision and must perform personally, you risk being classified as an employee. A BV provides some protection but stays short of a guarantee. Diversify clients and document your independence.

Frequently Asked Questions

Can I apply for WBSO as an IT consultant? +

Yes, if you genuinely conduct R&D — developing technically new software or systems. Pure consultancy (implementing existing systems) falls outside.