Dividend Tax (Dividendbelasting) 2026: How Does It Work?

Updated: 2026 Dividendbelasting Withholding tax 2026

Dividendbelasting is Dutch dividend withholding tax — 15% withheld by the BV at the moment of payment. It is not a separate tax but a prepayment of your box 2 income tax liability.

What is dividendbelasting?

Dividendbelasting is a 15% tax withheld by the BV when it pays dividend to shareholders. The BV declares and pays this to the Tax Authority (within 1 month of distribution). The shareholder receives 85% of the declared dividend on their private account.

Is it a tax on top of box 2?

No. The 15% dividendbelasting is a pre-levy that is fully offset against your box 2 income tax liability in your annual tax return. If your total box 2 tax on the dividend is 24.5%, and 15% has already been withheld, you pay an additional 9.5% via your tax return (or the full 24.5% minus 15% = 9.5% extra payment).

Exemptions from dividendbelasting

Participation exemption (deelnemingsvrijstelling): dividend from operating BV to holding BV is exempt — no withholding tax applies.
EU parent-subsidiary directive: dividend to EU parent companies with 10%+ stake may be exempt under treaty provisions.
International treaties: reduced rates may apply under double tax treaties (e.g., UK-NL: reduced to 5% for corporate shareholders).

Administration for the BV

When the BV distributes dividend, it must: (1) pass a formal shareholder resolution, (2) file a dividendbelasting return (IB-57 form) within 1 month, (3) pay the 15% to the Belastingdienst, and (4) pay the net 85% to the shareholder.

Frequently Asked Questions

When does the BV have to pay dividendbelasting? +

Within 1 month after the dividend is made available to the shareholder. File via the Belastingdienst online portal.

Does dividendbelasting also apply to interim dividend? +

Yes. Any dividend distribution — final or interim — is subject to 15% withholding tax, unless an exemption applies.