๐ณ๐ฑ Corporate Tax in Netherlands
Headline rate: 19% (first โฌ200K) / 25.8% (above)
Private Limited Company (BV)
The Dutch BV pays corporate income tax at 19% on the first โฌ200,000 of taxable profit and 25.8% on profits above that threshold. The participation exemption is the defining feature: dividends received from qualifying subsidiaries (5%+ shareholding, not primarily holding passive investments, subject to reasonable tax) are 100% exempt from Dutch corporate tax, and capital gains on qualifying shareholdings are similarly exempt. The Innovation Box regime offers a 9% effective rate on profits attributable to qualifying innovative activities (patents, R&D). Standard dividend withholding tax is 15%, but this is reduced to 0% under the EU Parent-Subsidiary Directive for qualifying EU parent companies and to lower rates under many tax treaties. Since 2021, a conditional withholding tax applies to interest and royalty payments made to entities in low-tax jurisdictions or non-cooperative jurisdictions.
Public Limited Company (NV)
Taxed identically to a BV. Corporate income tax at 19% on the first โฌ200,000 and 25.8% above. The participation exemption, Innovation Box, and treaty benefits all apply. NVs are commonly used as the top-level holding company in listed structures, with BV subsidiaries below. The same conditional withholding tax on interest and royalties to low-tax jurisdictions applies.
Key Facts
- Double tax treaties: 100
- Memberships: EU, WTO, Eurozone, UN, NATO, OECD
- Legal system: Civil law
- Fiscal year: Company chooses (calendar year default)
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.