English (UK) 
Nederlands 
A BV faces several taxes in 2026: corporate income tax on profit, wage tax on the director-shareholder’s salary and box 2 tax on dividends. The BV also pays VAT. Below we list the main taxes for a BV.
Corporation tax
- 19% on profit up to € 200,000.
- 25.8% on the part of the profit above € 200,000.
Director-shareholder salary (wage tax)
- As a director-major shareholder (DGA), you pay yourself a customary salary (minimum €58,000 in 2026).
- The BV pays wage tax on this salary, just as it would for a regular employee.
Box 2: tax on dividends
- 24.5% on dividends up to € 68,843 (per person).
- 31% on the excess.
VAT and other taxes
- The BV pays VAT on its turnover and can reclaim input VAT.
- Depending on the activities, other levies may also apply.
Why Belastingadviseur Eindhoven
We take care of the complete tax administration of BVs in the Eindhoven region, from tax returns to annual accounts. If you are considering a BV, also read our explanation of converting a sole proprietorship into a BV.
Frequently asked questions
How much corporate income tax does a BV pay in 2026?
19% on profit up to € 200,000 and 25.8% on the excess.
How much tax do I pay on dividends?
In box 2: 24.5% up to € 68,843 and 31% above that.
Do I have to pay myself a salary?
Yes, as a director-shareholder (dga) a customary salary of at least € 58,000 applies in 2026, unless a lower salary can be justified on business grounds.
RoyBusiness adviser · Belastingadviseur EindhovenRoy is a business adviser at Belastingadviseur Eindhoven. He helps entrepreneurs in Eindhoven and the surrounding area with their administration, tax returns and tax questions, from VAT and annual accounts to converting a sole proprietorship into a BV. With a fixed monthly fee and personal contact, he makes sure your figures are always correct and up to date.About us·Read our Google reviews
