The 2026 rates
| Taxable profit | Rate |
|---|---|
| Up to €200,000 | 19% |
| Above €200,000 | 25.8% |
The bracket applies per company: every BV (besloten vennootschap, the Dutch private limited company) that files its own return has its own first €200,000 at 19%. A fiscal unity files one combined return and therefore uses the low bracket once — a real factor in the choice, explained in the fiscal unity article.
What lowers the taxable profit
Business costs deduct broadly, investment reliefs subtract extra, and losses move across years within the statutory limits. Two regimes do the heavy lifting: the innovation box brings qualifying development profit to an effective 9%, and the participation exemption keeps subsidiary profits out of double taxation.
From company tax to your pocket
Vpb is layer one; taking the profit home privately adds box 2 on top. The combined arithmetic — and why retained profit compounds so well inside the structure — stands in the corporate tax year page.
The 2026 brackets, applied to a real profit
| Taxable profit | Rate 2026 | Tax on this slice |
|---|---|---|
| Up to €200.000 | 19% | Maximum €38.000 |
| Above €200.000 | 25,8% | 25,8% over the excess |
Worked example: a BV with €250.000 taxable profit pays 19% over the first €200.000 (€38.000) and 25,8% over the remaining €50.000 (€12.900) — €50.900 in total, an effective rate of 20,4%. The first bracket applies per taxpayer, which is why the shape of a group matters: companies inside one fiscal unity share a single first bracket, while separately taxed companies each start at 19%.
Corporate tax in 2027
The preliminary package leaves the rate structure untouched, so the working expectation for 2027 is again 19% up to €200,000 profit and 25.8% above. What does move: the participation exemption narrows for currency-hedging results from financial years starting in 2027, and the merger and demerger facility is widened. Budget Day, 15 September 2026, makes the figures final. Every measure with its status: Dutch Tax Plan 2027.