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What Taxes Does a Dutch BV Pay in 2026?

Updated: 19 August 2026 Holdwise editorial team Tax Corporate tax DGA

A Dutch BV pays 19% corporate income tax up to €200,000 of profit and 25.8% above in 2026. When the BV pays profit out to its director-shareholder, box 2 (the tax on dividends paid to you) applies: 24.5% up to €68,843 and 31% above. The director's salary is taxed under box 1. At Holdwise, we keep this answer up to date and change it when the rules change.

The three taxing moments, in order

Moment 1: the profit. Corporate income tax is 19% up to €200,000 and 25.8% above that. Moment 2: the salary. The director-shareholder pays box 1 tax on wages, with €58,000 as the customary-salary benchmark. Moment 3: the distribution. Box 2 tax on dividends is 24.5% up to €68,843 per person (€137,686 combined for fiscal partners) and 31% above that. Profit that stays in the company is taxed only at moment 1. Many founders use a holding company for this. See how a holding works.

A Dutch BV with staff or a director on the payroll has to file every month. We do the payslips, the payroll tax return and the yearly forms. See payroll and administration for a Dutch BV.

When a lower salary is allowed

A new BV that still has too little money for the customary salary may pay a lower one, for up to three years. A prior consultation with the Dutch tax office gives certainty in advance. You set the lower salary yourself. You review the lower salary every year, because the salary is a yearly amount. With a lower salary, more money stays in the company. You can combine this with borrowing from your own BV for private spending. The limit is €500,000 for you and your tax partner together, the excessive-borrowing threshold. A loan for your main home stays outside this limit. You pay less tax now and settle it later. The lower salary is what saves tax. At a salary of €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but its tax saving is zero. Calculate it with your own figures. If you want certainty, ask for a prior consultation early in the year. You can put both steps into one written plan. See the founder-salary chapter and the full explanation.

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

Does every BV pay those 19% and 25.8% rates, holdings included? +

Yes. The rates apply per taxable company. A holding also benefits from the participation exemption: dividends and sale gains from qualifying subsidiaries are taxed at 0%, so the same profit is taxed only once inside the group.

How does a lower salary work in practice? +

The BV pays the lower salary through its own payroll. The BV decides on this itself, so a request or approval is optional. The BV must be able to show why a lower salary is allowed, for example because it is new and still has too little money for the full salary. The tax office can correct it afterwards. If you want certainty in advance, ask for a prior consultation. The salary is a yearly amount, so review it every year.

When was this last checked? +

Reviewed on 19 August 2026. All rates and thresholds shown here are current.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 19 August 2026