Figures from the 2027 Tax Plan (15 September 2026). Under the Tax Plan, box 2 stays 24.5% in the first bracket and 31% above. The first bracket would rise from €68,843 to €69,703 per person. On 29 September 2026 the cabinet proposed to lower the 31% rate to 29.2% for 2027 to 2030. This is still a proposal. Dividend withholding tax stays 15%. New is a refund procedure for Dutch investors in foreign investment funds.
Status: Proposed on Budget Day. This measure is part of the 2027 Tax Plan the cabinet submitted on 15 September 2026. It is still a proposal. Parliament may change the proposal. See Budget Day 2026 and the Dutch 2027 Tax Plan for all measures in one table.
One tax, paid in two steps
The 15% your BV withholds is a prepayment. The company pays this withholding tax to the tax office on your behalf. You then deduct it from your box 2 tax in your income tax return. If the BV distributes €100,000, it pays €15,000 to the tax office and €85,000 to your account. You report the full €100,000 in box 2.
The 2027 figures
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Box 2, first bracket | 24.5% up to €68,843 | 24.5% up to €69,703 | 2027 Tax Plan (15 September 2026) |
| Box 2, second bracket | 31% | 31% | Unchanged |
| Fiscal partners combined | €137,686 in the low bracket | €139,406 in the low bracket | 2027 Tax Plan |
| Dividend withholding tax | 15% | 15% | Unchanged |
Worked example: €120,000 across two years
Take a distribution of €120,000 to one person in a single year. Then €68,843 falls in the low bracket (€16,867) and €51,157 in the high bracket (€15,859). The total is €32,726. If you split the same €120,000 between two fiscal partners, everything stays in the low bracket. The total is then €29,400. If you spread the payment across two calendar years, the result is similar, because the low bracket is available again each year.
Inside a holding structure
When your operating company pays a dividend to your holding, the dividend is usually free of withholding tax. With a shareholding of 5% or more, the participation exemption applies. The 15% applies only when the holding pays money to your private account. With a holding, you therefore decide when you pay the tax.
Read about the holding, the participation exemption and the dividend paid to the parent company on the Dutch holding structure for non-residents. For the yearly paperwork, see corporate secretarial services in the Netherlands.
What to arrange before January
Work out your distributable reserve and decide how to divide it between fiscal partners. Put the distribution test on paper, together with the shareholder resolution. With this test, the board confirms that the company can afford the payment. Salary, dividend and borrowing are one plan. See DGA salary 2027 and Dutch Tax Plan 2027.
Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.
What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.