How much of your profit reaches you? Try the routes.
One number, a few answers. See what a Belgian company owner keeps today, and what the same profit gives when every legal route is filled in the right order.
Your company this year
Revenue minus costs, before your salary, dividends and corporate tax.
Estimate for a single director in Flanders, income year 2026, no other income. Counzel's real run reads your ledger, checks every limit against it and keeps the result current when the law moves.
plus € 4.500 a year into your pension, taxed at retirement
The 20 % rate needs only € 43.500 of salary at this profit — the condition is € 51.000 or the taxable profit, whichever is lower. Paying more salary would cost more in personal tax than it saves in corporate tax.
What each route puts in your pocket, and what goes through it
Ranked by the share of each euro that reaches you at this profit, best first. Routes the company can deduct are taxed once; a dividend is taxed twice. Counzel fills the cheapest routes to their limit, then sends the rest through the dividend.
Show the full calculation
| Line | Today | Optimised | Belgian rule checked |
|---|---|---|---|
| Gross salary | € 36.000 | € 44.000 | ✓ unlocks the 20 % rateart. 215 CIR 92 |
| Social contributions | − € 7.400 | − € 9.000 | self‑employed, deductible |
| Personal income tax on salary | − € 4.500 | − € 7.100 | 2026 brackets · 7 % communal |
| Flat expense allowance | € 0 | € 600 | ✓ costs proper to the companyart. 32 al. 2 1° |
| EV home charging | € 0 | € 3.000 | ✓ company EV · CREG ratecirc. 2021/C/115 |
| Copyright income | € 0 | € 18.900 | ✓ 30/70 cap · 15 % after flat costsart. 17 §1 5° |
| EIP pension | € 0 | € 5.300 | ✓ 80 % rule (estimate)art. 59 · 195 |
| Home‑office rent | € 0 | € 4.800 | ✓ below the requalification thresholdart. 7 · 32 |
| Taxable profit | € 84.000 | € 43.500 | |
| Corporate tax | − € 21.000 | − € 8.700 | 25 % → 20 %art. 215 |
| Profit after corporate tax | € 63.000 | € 34.800 | |
| Exit route | Ordinary dividend | VVPRbis dividend | 18 % withholdingart. 269 §2 |
| Withholding on the exit | − € 18.900 | − € 6.300 | 30 % → 18 % |
| Total tax and contributions | € 51.800 | € 34.000 | |
| In your pocket | € 68.200 | € 80.700 | |
| Into your pension | € 0 | € 4.500 | taxed at retirement |
Now run it on your real books.
Connect Odoo or Exact and Counzel reruns this from your actual ledger: your reserves, your car, your lease, your salary history. Limits enforced, every figure cited, kept current as the law moves.
30 days on the full Owner plan. No card. Then € 29 a month the first year.
Illustrative model for a single‑director company in Flanders, income year 2026, no other personal income. Personal tax brackets 25/40/45/50 % with the € 10.910 allowance and 7 % communal tax; self‑employed social contributions 20,5 % to € 79.000 then 14,16 % to € 116.000; corporate tax 20 % on the first € 100.000 when a director is paid € 51.000 or the taxable profit if lower (art. 215 CIR 92), 25 % otherwise; VVPRbis 18 % from 1 May 2026 (art. 269 §2), ordinary dividend 30 %; liquidation reserve: 10 % levy when this year's profit is set aside, 9,8 % withholding when it is paid out after a three‑year wait, 0 % on liquidation (art. 184quater, 219quater, 269 §1) — older reserves already on the balance sheet keep the rate of their own year and only change when the cash reaches you; copyright income within the 30/70 cap and the first flat‑cost tranche, taxed at 15 % after 50 % flat costs (art. 17 §1 5°); home‑office rent taxed as immovable income (art. 7, 32); EIP within the 80 % rule. Not tax advice. Counzel prepares; you decide.