Dutch corporate tax: 19%, 25.8% above EUR 200,000, and often far less
A Dutch B.V. pays 19% on its first EUR 200,000 of profit and 25.8% above, with no local business tax on top. Dividends and gains from 5% stakes are exempt, and IP profit is taxed at 9%. Enter your figures and see what your B.V. would pay.
Free first call. Fixed quote for formation, bookkeeping and tax returns.
What will your Dutch B.V. pay?
Enter your yearly figures. The tax, the effective rate and the same figures in Luxembourg update as you type.
An estimate using the Dutch rates in force. It ignores losses carried forward, the interest cap and tax credits, and assumes the IP profit qualifies for the innovation box. The Luxembourg figure uses Luxembourg City rates. We confirm your figures on a call.
Dutch company taxes in one table
Rates in force for Dutch-resident companies. The same rates apply everywhere in the Netherlands.
Five rules that bring the real rate down
Participation exemption
Dividends and exit gains from stakes of 5% or more are fully exempt, from the day of purchase.
Innovation box
Profit from patents or R&D you carried out is taxed at 9% instead of 25.8%.
Fiscal unity
A parent and its 95% Dutch subsidiaries file one return and offset profits and losses.
No local tax
One national rate; no municipal business tax and no net wealth tax.
Advance certainty
The tax office can confirm your treatment in advance for cross-border structures with substance.
What the Netherlands keeps on payments abroad
Treaties and the EU directives can reduce the dividend rate further. The conditional 25.8% applies only to related companies in listed low-tax countries.
The low rate only counts if the structure holds
The Netherlands applies the EU anti-avoidance rules in full: interest deductions are capped at 24.5% of EBITDA, low-taxed foreign subsidiaries can be taxed under CFC rules, and hybrid mismatches are denied. Groups with EUR 750 million in revenue pay at least 15% under the global minimum tax.
We plan the structure with these rules in view, and add the substance that tax offices and banks expect.
What your B.V. files each year
VAT return
If the B.V. is registered for VAT.
Accounts adopted
Extendable by up to 5 months.
Accounts filed
With the KVK, no later than 12 months after year-end.
Corporate tax return
Extensions available through an adviser.
Dutch tax handled for you
One team for formation, books and returns. The yearly fee is fixed before we start.
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Tax registrations
Corporate tax and VAT numbers with the Belastingdienst.
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Structure review
Exemptions, withholding and anti-avoidance checked before you start.
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Bookkeeping
Kept by a Dutch accountant.
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Annual accounts
Prepared, adopted and filed with the KVK on time.
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Corporate tax return
Filed each year, with provisional assessments checked.
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VAT returns
Quarterly, where the B.V. is registered.
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Innovation box
R&D declarations and the IP calculation, where it applies.
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Fiscal unity
Requested and maintained for your Dutch group.
What is the corporate tax rate in the Netherlands?+
19% on the first EUR 200,000 of taxable profit and 25.8% on the rest. There is no local business tax on top.
Does a Dutch holding pay tax on dividends?+
Not on dividends and gains from stakes of 5% or more, if the subsidiary is not a low-taxed passive company. There is no minimum holding period.
What is the innovation box?+
Profit from patents or from R&D the company carried out itself is taxed at an effective 9%. It needs an R&D declaration or a patent and a calculation of the qualifying profit.
Is there withholding tax on interest in the Netherlands?+
Normally no. Interest and royalties to related companies in listed low-tax countries carry 25.8% conditional withholding.
When is the tax return due?+
Five months after the end of the financial year, with extensions available when an adviser files it. We track all dates for you.