Self-employed or SRL: which one leaves you more net income?
Enter your profit and the pay you need. The simulator compares your net available income as a self-employed person (natural person) and through an SRL (BV), including social contributions, personal income tax (IPP) and corporate tax (ISOC). Instant result, no email.
- 2026 rates, dated and sourced
- Free, no email needed
- Indicative estimate
An expert can explain this result and optimise your situation
Receive the simulation detail by email and, if you wish, a conversation with a Viseeon accountant.
How does the simulator calculate?
As a self-employed person (natural person), all your profit is in your name. It bears self-employed social contributions, then progressive personal income tax (IPP) and the additional municipal tax.
In an SRL (BV), the company pays you the pay you chose. You pay social contributions and IPP on that amount. The remaining profit of the company bears corporate tax (ISOC). If it is paid out as a dividend, withholding tax is added.
The 2026 social contributions used are those published by the FPS Social Security: 20.50% on the portion of reference income up to €75,024.54, then 14.16% up to €110,562.42, with a minimum main-activity contribution of €890.42 per quarter.
Corporate tax is calculated at the standard rate of 25%, or at the reduced SME rate of 20% on the first €100,000 of profit if the conditions are met. For 2026 income, one of them is paying the director at least about €50,000 a year, or at least the taxable profit if lower.
What the simulator does not take into account: benefits in kind (car, housing), the supplementary voluntary pension (pension libre complémentaire), the individual pension commitment (engagement individuel de pension), reduced-rate dividend regimes and your personal wealth. This is precisely what an accountant optimises with you.
From what profit does an SRL become worthwhile?
There is no single threshold. The more your profit exceeds your private income needs, the more likely an SRL is to be favourable. The simulator shows the tipping point for your assumptions.
Why does my pay matter so much?
It determines your social contributions and your IPP, and may condition the reduced corporate tax rate. Pay that is too low or too high can be costly.
Are social contributions the same in an SRL?
The scale is the same: in 2026, 20.50% up to €75,024.54 of reference income and 14.16% up to €110,562.42. The base changes: your director's pay instead of your profit.
Does the simulator include the cost of setting up the SRL?
It includes an estimate of annual structure costs. One-off notary and incorporation fees are not included.
Are my entries saved?
No, the calculation runs in your browser. Your entries are sent only if you submit the form.