Vpb rates 2026
| BV profit | Rate | Vpb due |
|---|---|---|
| €50,000 | 19% | €9,500 |
| €100,000 | 19% | €19,000 |
| €200,000 | 19% | €38,000 |
| €300,000 | 19% + 25.8% | €63,800 |
| €500,000 | 19% + 25.8% | €115,400 |
Main deductions that reduce taxable profit
- DGA salary: deductible from BV profit (DGA means a director who owns 5% or more of the shares, alone or with a partner)
- Investment deductions (KIA): 28% extra deduction on qualifying investments
- Business interest: deductible within the limits of the interest deduction rules (earningsstripping)
- Depreciation: on business assets, goodwill and buildings
- Innovation box: qualifying innovation profit taxed at 9%
Corporate tax (Vpb) compared with income tax
On a profit of €100,000, a sole trader pays about €32,000 income tax. A BV pays €19,000 corporate tax (Vpb). If the BV pays out all profit as dividend, the total tax is about €40,000. You mainly benefit from a BV when you keep part of the profit in the company.
The rates are the same for everyone. The result for you depends on how your company is set up. You can have your structure checked against the 2027 figures in a written structure review.
Further reading
See also Innovation Box (Innovatiebox), Corporate Tax Rate 2026 and Calculate Dividend 2026.