Creators

Creator earning €100,000: what you pay in the Netherlands

Updated: 2026-08-16 Holdwise editorial team

At €100,000 of creator profit a year, a company structure usually saves more than it costs. The tax depends on how much you spend privately and how much you invest. Compare three versions for one year: you spend everything privately, you take a salary plus dividend, or you keep most of the profit invested. The figures use the 2026 rates. At Holdwise, we keep this answer up to date and change it when the rules change.

The rates in this example

Corporate income tax (VPB) is 19% on profit up to €200,000. Box 2 tax on dividends, the tax on income from your own company, is 24.5% up to €68,843. The 15% dividend withholding tax is deducted from this box 2 tax. Personal income tax on salary is progressive, with a top rate of 49.5%.

Option one: everything to yourself

If you take all profit as personal income, you pay the progressive box 1 rates on the full amount. At €100,000, the average rate is in the low forties as a percentage. The next year, you start from zero again. This option is the most expensive of the three.

Option two: salary plus dividend, all consumed

Say you take a salary of €60,000 and distribute the remaining profit as dividend. The dividend is taxed at 19% VPB and then at 24.5% box 2, about 38.9% combined. The total rate is in the high thirties. You save a modest amount, and you get a payslip that helps with mortgage and rental applications.

Option three: live on part, invest the rest

You take the same €60,000 salary. The roughly €35,000 of profit after salary stays in the company, is taxed at 19% VPB and is invested. This money was taxed at 19%, compared with 44%+. Roughly a quarter of each euro you keep is capital that you would have paid in tax in option one. This capital earns a return from the first year. You pay box 2 only when you choose to distribute, in a year and bracket you pick.

One choice for all three versions

While a new BV is still unable to pay the full customary salary, you may take a lower one for up to three years. A prior consultation with the tax authority gives certainty in advance. You can also borrow up to €500,000 from your own BV. 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 your tax stays the same. Calculate it with your own figures. You transfer money from the most-taxed option to the least-taxed one and live the same life. See pay less tax. For higher incomes, see €300,000 and €1 million.

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

How much tax does a creator pay on €100,000 in the Netherlands? +

Between roughly 19% and the mid-forties, depending on how much you spend personally. On profit you keep in the company, you pay 19% corporate tax. On income you spend in full, the total is near 39–44%.

Is a BV worth it at €100,000 of profit? +

Usually yes, if part of the profit stays invested in the company. If you spend every euro, the only advantages left are timing and the payslip.

What salary should I pay myself at this level? +

Under the customary salary rules, your salary has a minimum. If a new BV is still unable to pay this minimum, you may take a lower salary for up to three years. A prior consultation with the tax authority gives certainty in advance. Base the amount on what you spend, and plan it in advance.