Corporate income tax calculator

Annual profit of BV

Is there a DGA (directeur-grootaandeelhouder); if so, will the dividends be distributed to the DGA?

Net profits distributed as dividends (%)

Years	2018 (EUR; %)	2019 (EUR; %)	2020 (EUR; %)	2021 (EUR; %)	2022 (EUR; %)
Annual profit	€ 100.000,00
Corporate income tax	€ 20.000,00 (20.0% at low)	€ 19.000,00 (19.0% at low)	€ 16.500,00 (16.5% at low)	€ 15.000,00 (15.0% at low)	€ 15.000,00 (15.0% at low)
Net profit	€ 80.000,00	€ 81.000,00	€ 83.500,00	€ 85.000,00	€ 85.000,00
Dividends distributed 100% of net profit	€ 80.000,00	€ 81.000,00	€ 83.500,00	€ 85.000,00	€ 85.000,00
Dividend withholding tax	€ 12.000,00 (15.0%)	€ 12.150,00 (15.0%)	€ 12.525,00 (15.0%)	€ 12.750,00 (15.0%)	€ 12.750,00 (15.0%)
Personal income tax (Box 2)	€ 8.000,00 (10.0%)	€ 8.100,00 (10.0%)	€ 9.393,75 (11.3%)	€ 10.115,00 (11.9%)	€ 10.115,00 (11.9%)
Effective overall tax	€ 40.000,00 (40.0%)	€ 39.250,00 (39.3%)	€ 38.418,75 (38.4%)	€ 37.865,00 (37.9%)	€ 37.865,00 (37.9%)
Net cash for DGA	€ 60.000,00	€ 60.750,00	€ 61.581,25	€ 62.135,00	€ 62.135,00