Vpb rates 2026
| Profit bracket | Rate |
|---|---|
| Up to €200,000 | 19% |
| Above €200,000 | 25.8% |
| Innovation box (qualifying profit) | 9% |
Vpb calculation examples
| Profit | Vpb | Net in BV |
|---|---|---|
| €100,000 | €19,000 | €81,000 |
| €200,000 | €38,000 | €162,000 |
| €300,000 | €63,800 (19% + 25.8%) | €236,200 |
| €500,000 | €115,400 | €384,600 |
Deductible costs that reduce taxable profit
- DGA salary (deductible at BV level, taxed as salary income)
- Business expenses (rent, equipment, travel)
- Depreciation on business assets
- Interest on business loans (within limits)
- Investment deductions (KIA, EIA, MIA)
Loss compensation
BV losses can be: carried back 1 year (to offset prior year profit = tax refund), or carried forward 6 years (to offset future profits). After 6 years, unused losses expire. This is important planning for new companies or cyclical businesses.
When to file Vpb return
For calendar year BVs: by 1 June of the following year. Via a tax advisor, extension to up to 17 months after year-end is possible. Electronic filing via the Belastingdienst portal is mandatory.
Two steps further
Three pages sit directly alongside this one: Innovation Box (Innovatiebox), Calculate Corporate Tax 2026 and Corporate Tax Explained.