What you need to know

The Dutch tax and corporate landscape changes regularly. For 2026, the rules around eu sales list filing have specific implications for both Dutch residents and international owners of Dutch companies. This guide outlines the key points.

Key 2026 figures

  • Corporate tax (VPB): 19% on profit up to €200,000; 25.8% above.
  • Box 2 dividend tax: 24.5% on first €67,804; 31% above.
  • VAT (BTW): 21% standard, 9% reduced, 0% export.
  • Self-employed deduction: €1,200 (down from €7,280 in 2020).
  • SME profit exemption: 12.03% of business profit.
  • Customary DGA salary: €57,000–58,000 minimum.

How this applies to your situation

For most international entrepreneurs operating a Dutch BV, the standard structure (holding + operating company) provides the best balance of tax efficiency, asset protection and exit flexibility. The participation exemption makes inter-company dividends tax-free; the Innovation Box reduces tax on qualifying R&D profit to 9%; the 30% ruling helps recruit international talent.

Practical next steps

Whether you are forming a new Dutch entity, optimising an existing structure, or planning an exit, the right approach depends on your specific business model, profit level and growth plans. The Holdwise free business scan provides a tailored recommendation based on your situation.