What you pay once
Dutch law requires a notarial deed, which is why every BV starts at a notary. The deed records who the shareholders are, how many shares there are and which internal rules apply. The notary then files the company with the KVK, usually the same day.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| KVK registration | €85.15 | Set in late 2026 | Published with the year figures |
| Minimum share capital | €0.01 | €0.01 | Statutory, unchanged |
| Notarial deed | Market price | Market price | Each notary sets the price |
| Corporate income tax, first bracket | 19% up to €200,000 | 19% up to €200,000 | Unchanged (2027 Tax Plan) |
The costs after the first year
You pay for the incorporation once. Whether the structure is worth it depends on the recurring costs. Count on bookkeeping, the corporate income tax return, payroll administration for your own salary, and the filing of annual accounts with the KVK. For a basic holding with one operating company, each BV has its own books and its own annual accounts each year. You get a written proposal with every amount for your situation, before you decide.
Worked example: when a BV is worth it
Take an entrepreneur with €110,000 of annual profit. Inside a BV, the company pays 19% corporate income tax. The director-shareholder (DGA, the owner who also works in the company) draws a salary, and whatever is left remains available inside the company.
A DGA whose BV is just starting and is still too small to pay the full customary salary may take a lower salary for up to three years. A prior consultation with the Dutch tax office gives certainty in advance. It is optional, because the law already allows the lower salary. The DGA then pays private spending by borrowing from their own BV, within the €500,000 threshold. The lower salary is what saves tax. At €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but the tax stays the same. Calculate it with your own figures.
What changes in 2027
Two things change. Companies pay a new freedom contribution through a higher Aof premium, which employers pay for disability insurance. For entrepreneurs taxed in personal income tax, the self-employed deduction drops to €900. A sole proprietorship therefore becomes slightly more expensive, and a BV becomes interesting at a lower profit. The figures were confirmed in the 2027 Tax Plan of 15 September 2026. See Dutch Tax Plan 2027 for more detail.
You can arrange the notary, the KVK registration and the VAT number from abroad. See setting up a BV in the Netherlands.
Decide the structure before you book the notary
First choose between one BV and a holding above an operating company. You can also add a holding later, through a share-for-share exchange, but that takes more work. See holding company setup costs and setting up a BV as a non-resident.
Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.
What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.