Corporate income tax rates 2026
| Profit | Rate |
|---|---|
| Up to €200,000 | 19% |
| Above €200,000 | 25.8% |
Tax on profit and on dividends
The BV pays corporate tax on its profit. The BV can then pay out the rest of the profit to its shareholders. A substantial shareholder pays personal tax on it in box 2 (the Dutch tax band for a substantial shareholding).
Box 2 in 2026
The box 2 rate is 24.5% up to a threshold and 31% above it. The total tax on profit that the BV pays out is the corporate tax plus the box 2 tax.
What foreign owners should plan for
- Treaty relief between the Netherlands and your home country on dividends.
- How Dutch tax and tax in your country of residence apply together.
- Whether to pay out profit or keep it in the company.
See the Dutch holding structure for what you save with a holding above the operating company, and what it involves each year. To keep both companies in good standing, see corporate secretarial services in the Netherlands.
Related questions
Three pages are directly alongside this one: Company Formation in the Netherlands for Foreign, Running Dutch Payroll as a Foreign Company and Setting Up a Dutch BV with Foreign Shareholders.