Knowledge base
The cost of a BV: setup and annual costs
What does a BV cost? The costs of setting up and the first few months
If you are considering starting a BV (the Dutch private limited company), it is wise to see the full picture first. On the page Setting up a BV in the Netherlands you can read how the whole process works. On this page we go deeper into the costs: both the one-off costs at setup and the annual costs afterwards.
A BV is always set up through a civil-law notary. The notary drafts the articles of association and executes the deed. Notary fees for a standard BV are generally between 500 and 1,500 euros excl. VAT in 2026, depending on the complexity and the firm. For a holding structure with an operating company underneath, expect the higher end of that range, or more.
In addition to the notary fees, you pay a one-off fee for registration with the Chamber of Commerce (KVK). In 2026, the KVK registration fee is 75.60 euros excl. VAT per legal entity. If you set up both a holding company and an operating company, you pay this amount twice.
In the past, a statutory minimum capital of 18,000 euros applied. That requirement was abolished in the Netherlands years ago. You can now set up a BV with a starting capital of 1 cent, although a realistic level of equity is of course more sensible. Read more about the requirements around starting capital for a BV if you want to know what a healthy opening balance sheet looks like.
Adding everything up for a single BV, the direct setup costs in 2026 are realistically estimated at 600 to 1,600 euros excl. VAT. These are one-off costs only. The annual costs start after that.
Annual costs of a BV: tax, bookkeeping and administrative obligations
The real costs of a BV are not in setting it up, but in the annual obligations. A BV deals with several types of tax and with statutory administrative requirements that you have to meet again every year.
Corporate income tax (vennootschapsbelasting, VPB) is the most characteristic tax for a BV. On the first 200,000 euros of taxable profit you pay a rate of 19 percent in 2026. On the part above 200,000 euros, a rate of 25.8 percent applies. These are the applicable rates; always consult an adviser for your specific situation, because deductions and corrections strongly influence the final amount.
Dividend tax comes into play when you distribute profit from the BV to yourself as a shareholder. The rate is 15 percent in 2026. Whether and when you pay out dividend is a consideration that depends on your personal situation. This is not standard advice but an individual choice that you are best off discussing with a specialist.
Payroll tax (loonheffing) on your DGA salary is a mandatory annual cost. As the director-major shareholder (DGA), you are legally required to pay yourself a customary salary. In 2026 the minimum customary salary is set at 58,000 euros per year, unless the market salary is lower. The BV pays payroll tax on that salary and remits it to the tax authority (Belastingdienst).
VAT (btw) returns apply to most BVs on a quarterly or monthly basis. The BV charges VAT on sales and offsets it against VAT paid on purchases. You remit the balance or receive it back. Every return has a statutory deadline; if you miss it, fines follow.
Filing the annual accounts (jaarrekening) is a legal obligation for every BV. Within 8 days of adoption by the shareholders' meeting, the annual accounts must be filed with the Chamber of Commerce. The final deadline is usually 12 months after the end of the financial year. Late filing is an economic offence and can lead to personal liability of the director.
Costs for bookkeeping and administration are the annual costs you pay to an accounting firm or administrator. Those costs vary widely: a simple BV without staff and with limited transactions pays less than a holding structure with several entities and an active payroll. At Nummerix you pay one fixed monthly amount for all bookkeeping, all VAT returns, corporate income tax, the annual accounts and the DGA payroll. We calculate exactly what that amount is for you, based on your situation. You will know within one working day of your request.
Want to know more about what a BV actually is and how the structure works? Then also read the page What is a BV? Explanation and terms and the page about the BV structure with holding company, shares and management. There you can also read the advantages and disadvantages of a BV compared with a sole proprietorship, including the financial considerations involved.
FAQ
Frequently asked questions
What does it cost to set up a BV in 2026?
The direct setup costs consist of notary fees and the KVK registration. Notary fees are generally between 500 and 1,500 euros excl. VAT for a standard BV. KVK registration costs 75.60 euros excl. VAT per legal entity in 2026. If you set up a holding company with an operating company, you pay the KVK fee twice and the notary fees are usually higher.
What are the annual costs of a BV?
The annual costs of a BV consist of corporate income tax on the profit (19 percent up to 200,000 euros, 25.8 percent above that), payroll tax on the DGA salary, any dividend tax on profit distributions, and the costs of bookkeeping, tax returns and preparing and filing the annual accounts. The exact amount depends strongly on your structure and activities.
What is the difference between a BV and an NV?
A BV (besloten vennootschap) and an NV (naamloze vennootschap) are both legal entities with separate assets. The biggest difference lies in the shares: with a BV the shares are not freely tradable on an exchange and there is usually a share transfer restriction. An NV can be listed on a stock exchange and issue shares freely. For most entrepreneurs, the BV is the appropriate legal form. An NV is mainly used by larger companies or for a stock market listing.
How many BVs are there in the Netherlands?
According to Chamber of Commerce data, the Netherlands now has more than a million registered BVs. That makes the BV the most common legal form for businesses with substantial turnover or profit.
What is a BVBA and does it differ from a Dutch BV?
A BVBA (besloten vennootschap met beperkte aansprakelijkheid) is the Belgian equivalent of the Dutch BV. In 2019, the BVBA in Belgium was converted into the BV (there too without 'limited liability' in the name). The structures are similar, but there are differences in requirements, capital and governance rules. If you want to start a business in the Netherlands, you set up a Dutch BV through a Dutch notary.
Can I outsource the bookkeeping of my BV without switching from my current firm?
Yes, that is possible. If you want to switch to Nummerix, we arrange the handover with your current firm. You do not have to contact your previous bookkeeper yourself: we collect the records and make sure no deadlines are missed during the transition. You will know within one working day of your quote request what your fixed monthly amount will be.
Questions about your own situation?
An intake call is free and without obligation. Prefer to know the price straight away? Request a quote.