Incorporating a BV

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

Updated: 2026 Holdwise editorial team 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 to €1,200 are normal in the sector, so you soon earn enough for a BV to be worth it. At Holdwise, we keep this answer up to date and change it when the rules change.

Complete guide Incorporating a BV: Step-by-Step Guide 2026 (From Idea to KVK) →

At what day rate is a BV worth it?

With 200 working days and a day rate of €700, your revenue is €140,000. After costs, your profit is easily €100,000 to €120,000. A BV with a holding starts to be worth it from a profit of about €78,350 to €87,600, so you are well above that level. At a day rate of €500 or higher, it is worth making the calculation for a BV.

Innovation box for IT consultants who develop products

You may qualify for the innovation box if you also develop your own software, platforms or tools. Profit from self-developed software with a valid WBSO declaration is taxed at 9% corporate tax (Vpb). The standard rate is 19%. On €80,000 of innovation profit, you save €8,000 per year.

False self-employment: the 2025–2026 risk

The Dutch Tax Authority now checks for false self-employment (schijnzelfstandigheid) and acts against it. Suppose you work for one client for a long time (1 year or more), under supervision, and you must do the work yourself. You then risk being classified as an employee. A BV gives some protection, but it falls short of a guarantee. Spread your work over several clients and keep records that show you work independently.

Do you want to know what these figures mean for your own company? You get this calculated on the 2026 and 2027 rates, in writing, in our structure review.

Also good to read: Incorporating a BV, Incorporating a BV as a Doctor or Medical Specialist 2026 and Incorporating a Holding BV.

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Frequently asked questions

Can I apply for WBSO as an IT consultant? +

Yes, if your work counts as research and development (R&D). This means you develop technically new software or systems. Consultancy that only implements existing systems falls outside the WBSO.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 2026