Module 19 min906 wordsFree — no account
Flat-rate or actual costs: finding the break-even point
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 52 words · 1 min
Worked example
Thomas's figures, computed both ways
Turnover: €92,000. Under micro-BNC the 34 % allowance removes €31,280 and the taxable base settles at €60,720. Under actual costs, his documented €34,000 of expenses bring that base down to €58,000. The €2,720 gap in taxable base is then met by his marginal rate of income tax.
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