In 2026 the Netherlands taxes company profit at 19% up to EUR 200,000 and 25.8% above; Luxembourg City at 23.87% combined; Belgium at 25%, or 20% on the first EUR 100,000 for SMEs. For 2027 Luxembourg plans to cut its rate by one point, to 22.80% combined, while the Netherlands keeps its corporate rates and proposes changes to box 2 and box 3. Dividend withholding tax is 15% in the Netherlands and Luxembourg and 30% in Belgium.
Headline rates in the Netherlands, Luxembourg and Belgium
One page with the rates our notes and calculators use. Figures for 2026 are in force; figures for 2027 are marked as enacted or proposed. When a budget moves a number, we change it here first and then in every note that uses it.
| Tax | Netherlands | Luxembourg (Luxembourg City) | Belgium |
|---|---|---|---|
| Corporate tax 2026 | 19% up to EUR 200,000; 25.8% above | 23.87% combined (16% CIT + 7% surcharge + 6.75% MBT) | 25%; SMEs 20% on first EUR 100,000 |
| Corporate tax 2027 | Unchanged (19% / 25.8%) | 22.80% combined, planned (15% CIT) | Unchanged |
| Dividend withholding tax | 15% | 15% | 30% (reduced rates for VVPRbis shares) |
| VAT standard / reduced | 21% / 9% | 17% / 14%, 8%, 3% | 21% / 12%, 6% |
| Top personal income tax rate | 49.50% (box 1) | 45.78% (42% + 9% surcharge) | 50% plus municipal surcharge |
| Shareholder income | Box 2: 24.5% / 31% | Dividends 50% exempt for residents, progressive rates | 30% withholding as final tax |
| Wealth and gains | Box 3: 36% on deemed return | Net wealth tax for companies: 0.5% | 10% capital gains tax on financial assets from 2026 |
Netherlands: 2026 rates and the 2027 tax plan
| Item | 2026 | 2027 |
|---|---|---|
| Corporate tax (Vpb) | 19% up to EUR 200,000; 25.8% above | Unchanged |
| Box 1 income tax (below state pension age) | 35.75% to EUR 38,883; 37.56% to EUR 78,426; 49.50% above | Proposed: 36.23% / 38.16% / 49.50% |
| Box 2 substantial interest (5%+) | 24.5% to EUR 68,843; 31% above | Proposed: 24.5% to EUR 69,607; top rate 29.2% for 2027–2030 (proposal of 29 September 2026) |
| Box 3 savings and investments | 36% on deemed return; tax-free EUR 59,357 per person | Proposed: tax-free amount about EUR 30,846 |
| Box 3 deemed returns | Savings 1.28%, other assets 6.00%, debts 2.70% (savings and debts provisional) | Set annually |
| Dividend withholding tax | 15% | 15% |
| 30% ruling | 30% | 27% (enacted) |
| Customary salary DGA | EUR 58,000 | Indexed annually |
| VAT | 21% / 9% | 21% / 9% |
Law and practice: Corporate Income Tax Act 1969, Income Tax Act 2001, Dividend Tax Act 1965, Wage Tax Act 1964. 2027 figures from the Tax Plan 2027 presented on 15 September 2026 and the cabinet's additional proposals of 29 September 2026; proposed measures need parliamentary approval.
Luxembourg: how 23.87% becomes 22.80%
| Item | 2026 | 2027 |
|---|---|---|
| Corporate income tax (IRC) | 14% up to EUR 175,000; transition band to EUR 200,000; 16% above | Budget bill no. 8800 (7 October 2026): 13% up to EUR 200,000; transition band to EUR 250,000; 15% above |
| Employment fund surcharge | 7% of the IRC | 7% of the IRC |
| Municipal business tax (ICC), Luxembourg City | 6.75% (allowance EUR 17,500 for companies) | 6.75% |
| Combined rate, Luxembourg City | 23.87% (16% × 1.07 + 6.75%) | 22.80% (15% × 1.07 + 6.75%), planned |
| Net wealth tax | 0.5% up to EUR 500 million, 0.05% above; minimum tax applies | Unchanged |
| Dividend withholding tax | 15% (exemptions for qualifying shareholders) | 15% |
| Personal income tax | Top rate 42% plus 9% surcharge on high incomes: 45.78% | Single tax class reform planned for 2028 |
| VAT | 17% / 14% / 8% / 3% | Unchanged |
Our notes use 23.87% for 2026 and show 22.80% from 2027 where the year matters. The calculation is simple: corporate income tax multiplied by 1.07 for the employment fund surcharge, plus the municipal business tax of the commune; other communes have different municipal rates.
Law and practice: Income Tax Law (LIR), Article 174 for the corporate income tax rates; Municipal Business Tax Law; Net Wealth Tax Law. The 2025 reduction from 17% to 16% applies since tax year 2025; the further cut from 2027 was announced by the government and is subject to the budget law.
Belgium: 2026 rates
| Item | 2026 |
|---|---|
| Corporate tax | 25%; 20% on the first EUR 100,000 for qualifying SMEs (director pay at least EUR 45,000; a rise to EUR 50,000 was adopted in 2026, check the first year it applies) |
| Dividend withholding tax | 30%; 15% or 20% for VVPRbis shares; liquidation reserve regimes |
| Capital gains tax on financial assets | 10% from 1 January 2026, EUR 10,000 annual exemption; reference value 31 December 2025; special regimes for substantial shareholdings |
| Securities accounts tax | 0.15% on accounts above EUR 1 million |
| Personal income tax | Top rate 50% plus municipal surcharge |
| VAT | 21% / 12% / 6% |
| E-invoicing | Peppol B2B mandatory since 1 January 2026 |
Law and practice: Income Tax Code 1992; law introducing the capital gains tax on financial assets, applicable to gains realised from 1 January 2026 with withholding by Belgian intermediaries from 2026; law of 6 February 2024 on e-invoicing.
Corporate tax on your profit: 2026 and 2027
Simplified: standard rules, no special regimes, Luxembourg City municipal rate.
Corporate tax on your profit: 2026 and 2027
Enter the taxable profit. You see the corporate tax in the Netherlands, Luxembourg City and Belgium for both years, and the effective rate.
19% / 25.8%, stable in 2027.
23.87% now, 22.80% planned for 2027.
25%, 20% for SMEs on the first EUR 100,000.
Our notes take their rates from here.
What changed on this page
- 16 October 2026. Luxembourg: 2027 brackets from budget bill no. 8800 of 7 October 2026 (13% up to EUR 200,000, 15% above) in the table and the calculator. Belgium: note on the higher director pay for the SME rate.
- 4 October 2026. Page created. Luxembourg: planned 2027 cut to 15% shown as 22.80% combined in Luxembourg City, and applied in all notes that quote the Luxembourg rate. Netherlands: Tax Plan 2027 and the proposals of 29 September 2026 shown as proposed. Belgium: capital gains tax from 2026 added.
Benelux tax rates: frequent questions
What is the corporate tax rate in Luxembourg in 2026?
16% corporate income tax on profit above EUR 200,000, plus the 7% employment fund surcharge and municipal business tax of 6.75% in Luxembourg City: 23.87% combined. Profit up to EUR 175,000 is taxed at 14% before surcharges, with a transition band in between.
Will Luxembourg corporate tax fall in 2027?
Budget bill no. 8800 of 7 October 2026 cuts the standard rate to 15% (22.80% combined in Luxembourg City: 15% × 1.07 + 6.75%) and the reduced rate to 13% on profit up to EUR 200,000, with a transition band to EUR 250,000. The bill still has to pass.
What is the Dutch corporate tax rate?
19% on the first EUR 200,000 of taxable profit and 25.8% above, in 2026 and, under the 2027 tax plan, unchanged in 2027.
What is the Belgian corporate tax rate?
25%. Small and medium-sized companies can apply 20% on the first EUR 100,000 if they meet the conditions, including paying at least one director EUR 45,000 a year.
How often is this page updated?
When a budget, tax plan or law changes a rate we use. The change log on this page lists every update, and our notes link here for current figures.