Tech & Digital

App and Platform Income: Where It Is Taxed and How to Plan

Updated: 18 August 2026 Holdwise editorial team Apps Platforms Income

You receive platform income after the store has processed it. The store has already taken its commission, dealt with the consumer's VAT and paid out the rest from the country where it is based. As an app founder, you still need to work out how that income is taxed and make sure it is taxed only once. At Holdwise, we keep this answer up to date and change it when the rules change.

VAT: the platform usually handles it

For app-store and marketplace sales to consumers, the platform is usually the deemed supplier. It charges the consumer's local VAT and pays it over. Your own supply then becomes a business-to-business supply to the platform, with VAT reverse-charged. Sales made directly from your own website fall under the OSS scheme. See the OSS for digital services. Write down once how you treat each type of income: store sales, direct sales, advertising and in-app purchases. With this record, you avoid double counting later.

Income tax: all income is taxed in the BV

All of it counts as business profit in the BV. Up to €200,000, the rate is 19%. The part of the profit that comes from your own technology can fall under the 9% innovation box. See the innovation box. Foreign platforms sometimes deduct withholding tax in their own country. Under the tax treaties, you can reclaim that tax or set it off against Dutch tax. The United States is the most common case. See the Netherlands-United States tax treaty.

Planning ahead

Put a holding company above the app BV from the start. With a holding in place, you are ready for a later sale. See a holding before a SaaS exit. During the growth years, set your own salary and any loans from the BV with care. See the founder's salary. Check the income overview every January, because stores change their terms.

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

Apple and Google already charged VAT. Do I charge it again? +

For consumer sales where the store is the deemed supplier, the store has already dealt with the VAT. Your invoice to the platform is a business-to-business supply with VAT reverse-charged. Charging the consumer a second time would create the double counting you want to avoid.

How is ad revenue from foreign networks taxed? +

As ordinary BV profit. Under the tax treaties, these payments are usually made in full, and any withholding tax taken at source can be set off against Dutch tax. Decide once how each type of income is treated, and keep that record up to date.

When was this last checked? +

Reviewed on 18 August 2026. The deemed-supplier rule and the rates above are the current ones.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 18 August 2026