Self-employment, actual expenses
GPM on the profit after Sodra and PSD contributionsYou keep a year€23,941.90€1,995.16 a month
Taxes and contributions€8,058.1025.2% of the profit
- GPM
- €2,442.10
- VSD
- €3,605.76
- PSD
- €2,010.24
Self-employment or MB comparison calculator
The same income four ways: self-employment with actual or 30% expenses, an MB with a civil contract and dividends, or with payouts under code 02. What you keep and what goes in taxes.
SELF-EMPLOYMENT OR MB · 2026
How to take out the profit, and how much will you keep?
Self-employment, 30% expenses
Taxed on 70% of the incomeYou keep a year€24,192.67€2,016.06 a month
Taxes and contributions€7,807.3324.4% of the profit
- GPM
- €2,893.33
- VSD
- €3,155.04
- PSD
- €1,758.96
MB: civil contract and dividends
Codes 77 and 26 · no social insuranceKeeps the mostYou keep a year€25,044.24€2,087.02 a month
Taxes and contributions€6,955.7621.7% of the profit
- GPM
- €1,800.00
- GPM on dividends
- €2,790.00
- PSD
- €965.76
- Corporate income tax
- €1,400.00
MB: payouts under code 02
The MB pays Sodra · all the profit is paid outYou keep a year€21,425.88€1,785.49 a month
Taxes and contributions€10,574.1233.0% of the profit
- GPM
- €5,356.47
- VSD
- €3,333.60
- PSD
- €1,682.47
- Corporate income tax
- €201.59
The comparison is indicative. An MB has costs of its own (accounting, financial statements), dividends can only be declared once the financial statements are approved, code 77 applies only to real services under a contract (all of a member's contracts with the MB – up to €100,000 a year), and only self-employment and 02 payouts give social insurance and pension record. More in the article “Money from an MB in 2026”
| Item | Self-employed · actual expenses | Self-employed · 30% expenses | MB · 77 + 26 | MB · 02 |
|---|---|---|---|---|
| Profit: income minus actual expenses | €32,000.00 | €32,000.00 | €32,000.00 | €32,000.00 |
| Fee under a civil contract (77) | – | – | €12,000.00 | – |
| Dividends (26) | – | – | €18,600.00 | – |
| Payouts under code 02 (Sodra base 90%) | – | – | – | €26,782.35 |
| GPM on the activity, the fee or the payouts | €2,442.10 | €2,893.33 | €1,800.00 | €5,356.47 |
| GPM on dividends (15%) | – | – | €2,790.00 | – |
| VSD | €3,605.76 | €3,155.04 | – | €3,333.60 |
| PSD | €2,010.24 | €1,758.96 | €965.76 | €1,682.47 |
| Corporate income tax (7%) | – | – | €1,400.00 | €201.59 |
| Taxes and contributions in total | €8,058.10 | €7,807.33 | €6,955.76 | €10,574.12 |
| You keep a year | €23,941.90 | €24,192.67 | €25,044.24 | €21,425.88 |
| Taxes and contributions as a share of the profit | 25.2% | 24.4% | 21.7% | 33.0% |
Rules and parameters
- All four options use the same income and actual expenses. “You keep” is the profit (income minus actual expenses) less all the taxes and contributions paid by you or the MB.
- Self-employment with actual expenses: the Sodra contribution base is 90% of the profit, VSD 12.52%, PSD 6.98% (at least €80.48 a month if you are not insured on another basis). GPM is 20% with the tax credit, so the rate is 5–20%; it is charged on the profit after the VSD and PSD paid.
- Self-employment with 30% expenses: GPM and contributions are calculated on 70% of the income, and the contributions are not deducted from the GPM base. The real expenses are still spent, so they are subtracted when we work out what you keep.
- MB with a civil contract and dividends: the member's fee is an expense of the MB, GPM 15% (up to 12 VDU a year), no VSD, PSD €80.48 a month if you are not insured on another basis. The rest of the profit bears corporate income tax, and what remains is paid out as dividends with 15% GPM.
- MB with payouts under code 02: all the profit goes to the member. The payout is set so that, with VSD 13.83% and PSD 6.98% (on 90% of the payout) and corporate income tax, it uses up the whole profit. The MB deducts the contribution base and the contributions paid; GPM 20%, no annual NPD.
- Not included: VAT and OSS, foreign taxes, second-pillar pension saving, the first-year VSD relief and your other income, which can change the GPM rate.
Official sources
An indicative calculation using the 2026 parameters published by VMI and Sodra. Which form suits you also depends on your activity, clients, risk and plans – we will discuss it in a consultation.