4 July 20265 min read
A line-by-line comparison of the Dutch BV and the Bulgarian EOOD for 2026 — corporate tax, DGA salary, box 2, box 3, and what Dutch founders actually take home on €200k of profit.
Dutch founders search for a better tax setup more than any other EU nationality we work with — and once you actually add up the Dutch BV''s corporate tax, DGA salary, box 2, and box 3, it''s obvious why. This guide compares the Nederlandse BV and the Bulgarian EOOD on the numbers that actually matter in 2026, so you can see whether relocating is worth the effort.
If you already know you want to move, jump to our relocation guide for Dutch founders. If you''re still comparing jurisdictions broadly, our Bulgaria vs Netherlands comparison page has the side-by-side.
Bulgaria charges a flat 10% corporate tax on company profits. The Netherlands charges 19% on the first €200,000 and 25.8% above that in 2026. That gap alone is significant, but it''s only part of the story — the real difference shows up when profit leaves the company.
We cover the mechanics in detail in our 10% corporate tax explainer. Read that first if you want to understand why the rate is real and not a headline trap.
This is where the Dutch BV really hurts.
As a "directeur-grootaandeelhouder" (DGA), the Dutch tax authority forces you to pay yourself a customary salary — the "gebruikelijk loon" — of at least around €56,000 in 2026, taxed at box 1 rates that top out at 49.5%. On top of that, dividends from your BV are taxed under box 2:
Combined with 25.8% corporate tax, the effective tax on retained profit distributed as a dividend lands around 48.8% at the top.
Bulgaria has no forced DGA salary. Most owner-managers take a small management fee (or nothing) and distribute profits as dividends. Dividends from a Bulgarian company to an individual are taxed at a flat 5% — full stop. See our 5% dividend tax guide for the mechanics.
Combined effective rate: 10% + (90% × 5%) = 14.5%.
| Line item | Dutch BV | Bulgarian EOOD |
|---|---|---|
| Profit before tax | €200,000 | €200,000 |
| Corporate tax | ~€38,000 (19% / 25.8%) | €20,000 (10%) |
| Profit after CIT | €162,000 | €180,000 |
| Owner salary tax + social (assuming €56k DGA) | ~€22,000 | ~€2,000 (minimal management fee) |
| Dividend tax (box 2 vs 5%) | ~€30,000 | €9,000 |
| Total tax burden | ~€90,000 (45%) | ~€31,000 (15.5%) |
| Founder net | ~€110,000 | ~€169,000 |
Numbers are rounded and assume a single-owner setup and full profit distribution. Real cases vary — use our tax calculator to model your own scenario.
The Dutch box 3 regime taxes assumed returns on your net wealth — savings, investments, second properties — even in years where you made no gain. Reform is ongoing but the trajectory is clear: fictitious yields, high assumed returns, and rising rates.
Bulgaria has no wealth tax and no box 3 equivalent. Capital gains for individuals on EU-regulated market shares are 0%. Dividends: 5%. Interest on personal deposits: 8%. Nothing else.
For a Dutch founder with meaningful personal savings or an investment portfolio, box 3 is often a bigger annual bill than the BV''s corporate tax.
| Requirement | Dutch BV | Bulgarian EOOD |
|---|---|---|
| Minimum capital | €0.01 (symbolic) | BGN 2 (~€1) |
| Notary required for formation | Yes | Yes (can be remote via power of attorney) |
| Statutory audit threshold | Higher (revenue >€12M, etc.) | Higher (assets >BGN 2M, revenue >BGN 4M, >50 staff — 2 of 3) |
| Annual filings | KvK, tax return, DGA payroll | Annual financial statements, corporate tax return |
| Typical bookkeeping cost | €300–800/mo | €150–400/mo |
Our annual costs breakdown has the full running-cost picture.
Three things Dutch founders regularly underestimate when they run the numbers themselves:
Be honest with yourself:
For everyone else — remote consultants, SaaS founders, agency owners, content creators, active traders — Bulgaria is usually the highest-net-take-home legitimate option inside the EU.
Yes. There are no surcharges, no municipal add-ons, and no separate branch tax. See the 10% corporate tax explainer for the legal basis.
You can, but if you''re still Dutch tax resident and manage the Bulgarian company from the Netherlands, its profits will be pulled into the Dutch tax net under place-of-effective-management rules and CFC legislation. The tax saving only materialises if you also move your personal tax residency.
Typically €2,500–€5,000/year all-in including bookkeeping, virtual office, and annual filings for a small operating company. See our annual costs guide.
The 30% ruling has been progressively cut (30/20/10 stepdown, salary cap, five-year maximum) and only applies to inbound expats — it doesn''t help a Dutch national already living in NL. Even at its most generous, it never beat a 10% + 5% Bulgarian structure for retained-profit founders.
No. The full formation, banking, and ongoing compliance process is available in English. Documents are bilingual where needed.
We've helped 750+ EU founders. Setup in 5 business days, fully remote, English throughout.
Active traders save significant tax by holding broker accounts inside a Bulgarian company — but only if you do it right.
Read articleThe practical playbook for Dutch founders relocating to Bulgaria in 2026 — dealing with the box 2 exit tax on your BV, ending DGA obligations, establishing Bulgarian substance, and avoiding CFC challenges.
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