Quick answer: Use the Netherlands Corporate Income Tax Calculator on this page to estimate the tax your company owes. The Netherlands corporate tax rate for 2026 is 19% of taxable profit up to €200,000 and 25.8% of profit exceeding that. The normal VAT rate is 21%. It’s a guide for founders, company directors and finance teams operating or intending to establish a company in the Netherlands.
The Dutch tax system operates through the Belastingdienst, the Tax and Customs Administration, as part of the Ministry of Finance. The amount of tax you pay will depend on your business entity. Once your business is registered with the Chamber of Commerce (KVK), the Belastingdienst will inform you which taxes apply to your business.
Who Pays Corporate Income Tax in the Netherlands?
Corporate income tax (vennootschapsbelasting) is applied to a legal entity like a BV or NV. A company incorporated in the Netherlands will be taxed on its global profit. A foreign company is only taxed on specific Dutch income, such as profit it has earned from a Dutch permanent establishment or from Dutch real estate.
Sole proprietors and partners in a partnership pay personal income tax instead. If you have a BV and you take a dividend from it, the dividend is taxed again in your personal return (box 2). For 2026, that rate is 24.5% on the first part of the income and 31% above the threshold.
What Is the Netherlands Corporate Tax Rate?
Dutch corporate income tax has two brackets. The lower rate applies to the first slice of taxable profit, and the higher rate applies only to the part above it. The government has kept this structure unchanged for 2026.
| Year | Rate on first bracket | First bracket limit | Rate above the limit |
|---|---|---|---|
| 2026 | 19% | €200,000 | 25.8% |
| 2025 | 19% | €200,000 | 25.8% |
| 2024 | 19% | €200,000 | 25.8% |
| 2023 | 19% | €200,000 | 25.8% |
| 2022 | 15% | €395,000 | 25.8% |
| 2021 | 15% | €245,000 | 25% |
| 2020 | 16.5% | €200,000 | 25% |
| 2019 | 19% | €200,000 | 25% |
Figures for 2019 to 2023 come from the Dutch government’s tax policy overview and Dutch tax literature. The 2024 and 2025 rows reflect the unchanged structure. The 2026 rates are confirmed in the Dutch Tax Plan for 2026.
How Is Taxable Profit Worked Out?
Taxable profit is not the same as revenue. It starts with the profit in your annual accounts and is then adjusted under Dutch tax rules. Ordinary business costs such as wages, rent, and depreciation reduce the profit. Some costs, such as business meals and gifts, are only partly deductible, and fines are not deductible at all.
If your company makes a loss, it can usually be carried back one year or carried forward without a time limit. In a profitable year, losses can be offset in full up to €1 million of profit, and only partly above that.
How Much Corporate Tax Will My Company Pay?
Only the profit above €200,000 is taxed at the higher rate. Here are three examples using 2026 rates on taxable profit:
- €150,000 profit: 19% × €150,000 = €28,500
- €300,000 profit: (19% × €200,000) + (25.8% × €100,000) = €38,000 + €25,800 = €63,800, an effective rate of about 21.3%
- €1,000,000 profit: €38,000 + (25.8% × €800,000) = €38,000 + €206,400 = €244,400, an effective rate of about 24.4%
You can check these figures yourself with the Netherlands Corporate Income Tax Calculator by choosing the year and entering your taxable profit.
Reliefs That Can Lower Your Corporate Tax Bill
There are a number of facilities included in the Dutch corporate income tax. There are conditions to each, so please check with the Belastingdienst or an adviser.
- Participation exemption: Dividends and capital gains from qualified subsidiaries will typically be exempt from corporate income tax if you own at least 5% of the shares.
- Innovation box: Qualifying profit related to approved innovative activities is taxed at a 9% effective rate.
- Fiscal unity: A group of companies may be taxed as a single taxpayer, with profits and losses combined.
Filing and Paying Corporate Income Tax
Your tax is based on your financial year, which is often the calendar year. You generally have five months after the year ends to file the return, and an extension is possible, usually through a tax adviser. Returns are filed electronically.
The Belastingdienst may also issue provisional assessments during the year, and each assessment states the date by which you must pay. Filing or paying late can lead to penalties.
Other Taxes to Keep in Mind
A Dutch company is not only subject to Corporate income tax and VAT. If you have employees, you will be required to withhold payroll tax from their wages. For dividends to shareholders, the normal rate of dividend withholding tax is 15%, subject to treaties or EU rules. Large multinational corporations, with at least €750 million in revenue, may also be subject to the Minimum Profit Tax Act.
How Does the Netherlands Corporate Income Tax Calculator Work?
- Open the Netherlands Corporate Income Tax Calculator on this page.
- Select the assessment year you want to calculate.
- Enter your annual taxable profit.
- The calculator shows the corporate income tax due for that year.
Because the first-bracket rate and limit changed in 2021, 2022, and 2023, the result depends on the year you choose.
Netherlands Corporate Income Tax Calculator
| Bracket | Profit in bracket | Tax |
|---|
Estimate only. It applies the standard two-bracket rates to taxable profit and ignores reliefs such as the innovation box. Confirm your figures with the Belastingdienst or a tax adviser.
What Are the VAT Rates in the Netherlands?
The Netherlands has three VAT (btw) rates: 0%, 9%, and the standard rate of 21%. The Dutch government and Business.gov.nl both confirm this.
| Rate | Type | Examples of what it applies to |
|---|---|---|
| 0% | Zero | Goods supplied to a business in another EU country, gold coins, international passenger transport by air and sea, exports outside the EU |
| 9% | Reduced | Food and non-alcoholic drinks, water supply, books (including e-books), newspapers and periodicals, domestic passenger transport (excluding air), restaurant food and takeaway, admission to cultural and sports events, use of sports facilities |
| 21% | Standard | All other goods and services, including short-term accommodation such as hotels from 1 January 2026 |
Some activities are exempt from VAT altogether, such as education, health care, childcare, insurance, and banking services. For the full list of goods and services in each category, check the Belastingdienst’s official rates list.
VAT Registration and Returns
After you register with the KVK, the Belastingdienst decides whether you are an entrepreneur for VAT purposes and informs you. VAT returns are usually filed quarterly, by the end of the month after the quarter closes. Very small businesses with annual turnover below €20,000 can join the small business scheme and skip charging VAT, but they cannot deduct VAT on their costs.
How Does the Netherlands VAT Calculator Work?
- Open the Netherlands VAT Calculator on this page.
- Select the category of goods or services from the table above.
- Enter the net taxable amount (the price before VAT).
- The calculator shows the VAT amount.
How Is VAT Calculated Across a Supply Chain? (Example)
Each business charges VAT on its sales, subtracts the VAT it paid on its own purchases, and sends only the difference to the Belastingdienst. Here is a simple example at 21%:
| Stage | Net price | VAT charged | VAT already paid | VAT sent to the tax office |
|---|---|---|---|---|
| Raw material supplier sells to the bike maker | €100 | €21 | €0 | €21 |
| Bike maker sells to the retailer | €300 | €63 | €21 | €42 |
| Retailer sells to the consumer | €500 | €105 | €63 | €42 |
| Total | €105 |
The three businesses send €105 in total, which equals the VAT the final consumer paid. VAT on business costs is generally deductible, so the final consumer bears the whole tax.
Conclusion
The Netherlands Corporate Income Tax Calculator gives you a quick estimate, and the result is easy to follow once you understand how the two brackets are applied. For 2026, a company pays 19% on taxable profit up to €200,000 and 25.8% on the portion above that. VAT is charged at three rates (0%, 9% and 21%) and most businesses will be able to deduct the VAT paid on costs. The rates have been adjusted multiple times since 2019; always make sure to use the right assessment year and consult Belastingdienst for current rates before filing.
The legal structure determines which taxes you’ll be paying, so it’s important to get this correct before you start your business. For those intending to establish a company in the Netherlands, OnDemand International can assist you with company registration and detail the tax requirements applicable to your company in the Netherlands.
FAQs
What is the Netherlands corporate tax rate in 2026?
19% on taxable profit up to €200,000 and 25.8% above that.
Who collects corporate income tax in the Netherlands?
The Belastingdienst, the Dutch Tax Calculator, and the Customs Administration.
What is the standard VAT rate in the Netherlands?
21%. Reduced rates of 9% and 0% apply to certain goods and services.
Do all businesses pay corporate income tax?
No. Companies such as a BV or NV do. Sole proprietors and partners in a partnership generally pay personal income tax instead.
Can I deduct VAT on business costs?
Generally yes. Businesses subtract the VAT they paid on costs from the VAT they charge and send the difference to the tax office. Small businesses that join the small business scheme cannot deduct it.
When is the corporate income tax return due?
Generally within five months after the end of the financial year, with an extension possible through a tax adviser.
What is the participation exemption?
It exempts dividends and capital gains from qualifying subsidiaries from corporate income tax, usually where you hold at least 5% of the shares.