Vergelijkende tabel eenmanszaak t.o.v. vennootschap
Vergelijkende tabel eenmanszaak t.o.v. vennootschap
Vergelijkende tabel eenmanszaak t.o.v. vennootschap
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AJ 2010 PB fiscaal alleenstaande incl. 6%<br />
Vennootschapsbelasting<br />
gemeentebelasting (belastingvrije<br />
som 6.430 euro)<br />
Verminderd basistarief<br />
Normaal tarief<br />
Winsten PB Marg.<br />
tarief<br />
Gem.<br />
tarief<br />
Venn.B. Marg.<br />
tarief<br />
Gem.<br />
tarief<br />
Venn.B. Marg.<br />
tarief<br />
Gem.<br />
tarief<br />
euro euro % % euro % % euro % %<br />
2.500 0,00 0 0 624,44 24,9775 24,9775 849,75 33,99 33,99<br />
5.000 0,00 0 0 1.248,88 24,9775 24,9775 1.699,50 33,99 33,99<br />
7.500 283,55 26,5 3,7807 1.873,31 24,9775 24,9775 2.549,25 33,99 33,99<br />
10.000 2.642,80 31,8 26,4280 2.497,75 24,9775 24,9775 3.399,00 33,99 33,99<br />
12.500 3.511,24 42,4 28,0899 3.122,19 24,9775 24,9775 4.248,75 33,99 33,99<br />
15.000 4.571,24 42,4 30,4749 3.746,63 24,9775 24,9775 5.098,50 33,99 33,99<br />
17.500 5.631,24 42,4 32,1785 4.371,06 24,9775 24,9775 5.948,25 33,99 33,99<br />
20.000 6.578,79 47,7 32,8940 4.995,50 24,9775 24,9775 6.798,00 33,99 33,99<br />
22.500 7.771,29 47,7 34,5391 5.619,94 24,9775 24,9775 7.647,75 33,99 33,99<br />
25.000 8.963,79 47,7 35,8552 6.244,38 24,9775 24,9775 8.497,50 33,99 33,99<br />
27.500 10.156,29 47,7 36,9320 7.042,63 31,93 25,60956 9.347,25 33,99 33,99<br />
30.000 11.348,79 47,7 37,8293 7.840,88 31,93 26,13627 10.197,00 33,99 33,99<br />
32.500 12.541,29 47,7 38,5886 8.639,13 31,93 26,58194 11.046,75 33,99 33,99<br />
35.000 13.348,10 53 38,1374 9.437,38 31,93 26,96394 11.896,50 33,99 33,99<br />
37.500 14.673,10 53 39,1283 10.235,63 31,93 27,29501 12.746,25 33,99 33,99<br />
40.000 15.998,10 53 39,9953 11.033,88 31,93 27,5847 13.596,00 33,99 33,99<br />
42.500 17.323,10 53 40,7602 11.832,13 31,93 27,84031 14.445,75 33,99 33,99<br />
45.000 18.648,10 53 41,4402 12.630,38 31,93 28,06751 15.295,50 33,99 33,99<br />
47.500 19.973,10 53 42,0486 13.428,63 31,93 28,2708 16.145,25 33,99 33,99<br />
50.000 21.298,10 53 42,5962 14.226,88 31,93 28,45376 16.995,00 33,99 33,99<br />
52.500 22.623,10 53 43,0916 15.025,13 31,93 28,6193 17.844,75 33,99 33,99<br />
55.000 23.948,10 53 43,5420 15.823,38 31,93 28,76978 18.694,50 33,99 33,99<br />
57.500 25.273,10 53 43,9532 16.621,63 31,93 28,90718 19.544,25 33,99 33,99<br />
60.000 26.598,10 53 44,3302 17.419,88 31,93 29,03313 20.394,00 33,99 33,99<br />
62.500 27.923,10 53 44,6770 18.218,13 31,93 29,14901 21.243,75 33,99 33,99<br />
65.000 29.248,10 53 44,9971 19.016,38 31,93 29,25597 22.093,50 33,99 33,99<br />
67.500 30.573,10 53 45,2935 19.814,63 31,93 29,35501 22.943,25 33,99 33,99<br />
70.000 31.898,10 53 45,5687 20.612,88 31,93 29,44697 23.793,00 33,99 33,99<br />
72.500 33.223,10 53 45,8250 21.411,13 31,93 29,53259 24.642,75 33,99 33,99<br />
75.000 34.548,10 53 46,0641 22.209,38 31,93 29,61251 25.492,50 33,99 33,99<br />
77.500 35.873,10 53 46,2879 23.007,63 31,93 29,68726 26.342,25 33,99 33,99<br />
80.000 37.198,10 53 46,4976 23.805,88 31,93 29,75735 27.192,00 33,99 33,99<br />
82.500 38.523,10 53 46,6947 24.604,13 31,93 29,82319 28.041,75 33,99 33,99<br />
85.000 39.848,10 53 46,8801 25.402,38 31,93 29,88515 28.891,50 33,99 33,99<br />
87.500 41.173,10 53 47,0550 26.200,63 31,93 29,94358 29.741,25 33,99 33,99<br />
90.000 42.498,10 53 47,2201 26.998,88 31,93 29,99876 30.591,00 33,99 33,99<br />
92.500 43.823,10 53 47,3763 27.887,26 35,535 30,14838 31.440,75 33,99 33,99<br />
95.000 45.148,10 53 47,5243 28.775,63 35,535 30,29014 32.290,50 33,99 33,99<br />
97.500 46.473,10 53 47,6647 29.664,01 35,535 30,42462 33.140,25 33,99 33,99<br />
100.000 47.798,10 53 47,7981 30.552,38 35,535 30,55238 33.990,00 33,99 33,99<br />
102.500 49.123,10 53 47,9250 31.440,76 35,535 30,67391 34.839,75 33,99 33,99<br />
105.000 50.448,10 53 48,0458 32.329,13 35,535 30,78965 35.689,50 33,99 33,99<br />
107.500 51.773,10 53 48,1610 33.217,51 35,535 30,9 36.539,25 33,99 33,99<br />
110.000 53.098,10 53 48,2710 34.105,88 35,535 31,00535 37.389,00 33,99 33,99<br />
112.500 54.423,10 53 48,3761 34.994,26 35,535 31,106 38.238,75 33,99 33,99<br />
115.000 55.748,10 53 48,4766 35.882,63 35,535 31,20229 39.088,50 33,99 33,99<br />
117.500 57.073,10 53 48,5729 36.771,01 35,535 31,29447 39.938,25 33,99 33,99<br />
120.000 58.398,10 53 48,6651 37.659,38 35,535 31,38282 40.788,00 33,99 33,99<br />
122.500 59.723,10 53 48,7536 38.547,76 35,535 31,46756 41.637,75 33,99 33,99<br />
125.000 61.048,10 53 48,8385 39.436,13 35,535 31,5489 42.487,50 33,99 33,99<br />
127.500 62.373,10 53 48,9201 40.324,51 35,535 31,62706 43.337,25 33,99 33,99<br />
130.000 63.698,10 53 48,9985 41.212,88 35,535 31,70222 44.187,00 33,99 33,99<br />
132.500 65.023,10 53 49,0740 42.101,26 35,535 31,77453 45.036,75 33,99 33,99<br />
135.000 66.348,10 53 49,1467 42.989,63 35,535 31,84417 45.886,50 33,99 33,99<br />
137.500 67.673,10 53 49,2168 43.878,01 35,535 31,91128 46.736,25 33,99 33,99<br />
140.000 68.998,10 53 49,2844 44.766,38 35,535 31,97599 47.586,00 33,99 33,99<br />
142.500 70.323,10 53 49,3495 45.654,76 35,535 32,03842 48.435,75 33,99 33,99<br />
145.000 71.648,10 53 49,4125 46.543,13 35,535 32,09871 49.285,50 33,99 33,99<br />
147.500 72.973,10 53 49,4733 47.431,51 35,535 32,15695 50.135,25 33,99 33,99<br />
150.000 74.298,10 53 49,5321 48.319,88 35,535 32,21325 50.985,00 33,99 33,99<br />
152.500 75.623,10 53 49,5889 49.208,26 35,535 32,26771 51.834,75 33,99 33,99<br />
155.000 76.948,10 53 49,6439 50.096,63 35,535 32,32041 52.684,50 33,99 33,99
157.500 78.273,10 53 49,6972 50.985,01 35,535 32,37143 53.534,25 33,99 33,99<br />
160.000 79.598,10 53 49,7488 51.873,38 35,535 32,42086 54.384,00 33,99 33,99<br />
162.500 80.923,10 53 49,7988 52.761,76 35,535 32,46877 55.233,75 33,99 33,99<br />
165.000 82.248,10 53 49,8473 53.650,13 35,535 32,51523 56.083,50 33,99 33,99<br />
167.500 83.573,10 53 49,8944 54.538,51 35,535 32,5603 56.933,25 33,99 33,99<br />
170.000 84.898,10 53 49,9401 55.426,88 35,535 32,60405 57.783,00 33,99 33,99<br />
172.500 86.223,10 53 49,9844 56.315,26 35,535 32,64652 58.632,75 33,99 33,99<br />
175.000 87.548,10 53 50,0275 57.203,63 35,535 32,68779 59.482,50 33,99 33,99<br />
177.500 88.873,10 53 50,0694 58.092,01 35,535 32,72789 60.332,25 33,99 33,99<br />
180.000 90.198,10 53 50,1101 58.980,38 35,535 32,76688 61.182,00 33,99 33,99<br />
182.500 91.523,10 53 50,1496 59.868,76 35,535 32,8048 62.031,75 33,99 33,99<br />
185.000 92.848,10 53 50,1882 60.757,13 35,535 32,84169 62.881,50 33,99 33,99<br />
187.500 94.173,10 53 50,2257 61.645,51 35,535 32,8776 63.731,25 33,99 33,99<br />
190.000 95.498,10 53 50,2622 62.533,88 35,535 32,91257 64.581,00 33,99 33,99<br />
192.500 96.823,10 53 50,2977 63.422,26 35,535 32,94663 65.430,75 33,99 33,99<br />
195.000 98.148,10 53 50,3324 64.310,63 35,535 32,97981 66.280,50 33,99 33,99<br />
197.500 99.473,10 53 50,3661 65.199,01 35,535 33,01215 67.130,25 33,99 33,99<br />
200.000 100.798,10 53 50,3991 66.087,38 35,535 33,04369 67.980,00 33,99 33,99<br />
202.500 102.123,10 53 50,4312 66.975,76 35,535 33,07445 68.829,75 33,99 33,99<br />
205.000 103.448,10 53 50,4625 67.864,13 35,535 33,10445 69.679,50 33,99 33,99<br />
207.500 104.773,10 53 50,4931 68.752,51 35,535 33,13374 70.529,25 33,99 33,99<br />
210.000 106.098,10 53 50,5229 69.640,88 35,535 33,16232 71.379,00 33,99 33,99<br />
212.500 107.423,10 53 50,5520 70.529,26 35,535 33,19024 72.228,75 33,99 33,99<br />
215.000 108.748,10 53 50,5805 71.417,63 35,535 33,2175 73.078,50 33,99 33,99<br />
217.500 110.073,10 53 50,6083 72.306,01 35,535 33,24414 73.928,25 33,99 33,99<br />
220.000 111.398,10 53 50,6355 73.194,38 35,535 33,27017 74.778,00 33,99 33,99<br />
222.500 112.723,10 53 50,6621 74.082,76 35,535 33,29562 75.627,75 33,99 33,99<br />
225.000 114.048,10 53 50,6880 74.971,13 35,535 33,3205 76.477,50 33,99 33,99<br />
227.500 115.373,10 53 50,7135 75.859,51 35,535 33,34484 77.327,25 33,99 33,99<br />
230.000 116.698,10 53 50,7383 76.747,88 35,535 33,36864 78.177,00 33,99 33,99<br />
232.500 118.023,10 53 50,7626 77.636,26 35,535 33,39194 79.026,75 33,99 33,99<br />
235.000 119.348,10 53 50,7864 78.524,63 35,535 33,41474 79.876,50 33,99 33,99<br />
237.500 120.673,10 53 50,8097 79.413,01 35,535 33,43705 80.726,25 33,99 33,99<br />
240.000 121.998,10 53 50,8325 80.301,38 35,535 33,45891 81.576,00 33,99 33,99<br />
242.500 123.323,10 53 50,8549 81.189,76 35,535 33,48031 82.425,75 33,99 33,99<br />
245.000 124.648,10 53 50,8768 82.078,13 35,535 33,50128 83.275,50 33,99 33,99<br />
247.500 125.973,10 53 50,8982 82.966,51 35,535 33,52182 84.125,25 33,99 33,99<br />
250.000 127.298,10 53 50,91924 83854,88 35,535 33,54195 84975,00 33,99 33,99<br />
vergelijkende grafiek<br />
140.000,00<br />
120.000,00<br />
100.000,00<br />
belasting<br />
80.000,00<br />
60.000,00<br />
Personenbelasting<br />
Verminderd basistarief<br />
40.000,00<br />
20.000,00<br />
0,00<br />
2.500<br />
15.000<br />
27.500<br />
40.000<br />
52.500<br />
65.000<br />
77.500<br />
90.000<br />
102.500<br />
115.000<br />
127.500<br />
140.000<br />
152.500<br />
165.000<br />
177.500<br />
190.000<br />
202.500<br />
215.000<br />
227.500<br />
240.000<br />
Normaal tarief Venn.B.<br />
belastbaar inkomen
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