What counts as income, and where it is taxed
Everything you receive for content counts as income. This includes a share of advertising revenue, sponsorships, memberships and affiliate fees. It also includes free products and trips, at their market value. If you live in the Netherlands, your worldwide creator income is taxed here. As a sole trader, you pay income tax with entrepreneur deductions. If you work through a Dutch private limited company (BV), the company pays corporate tax of 19% on profit up to €200,000 (2026). You then take a salary and dividends.
The American 30% withholding and the tax treaty
American platforms withhold up to 30% US tax on the American share of your ad revenue. You can claim the US-Netherlands tax treaty in the payment settings. If you file the right form, the rate on business profits is 0%. The form is W-8BEN as an individual and W-8BEN-E for your BV. The same rules apply to other US platforms that pay royalties.
Memberships, VAT and the platforms
Memberships, channel subscriptions and your own digital products are services to consumers. The value-added tax (VAT) of your fan’s country applies. From a Dutch base, you file one quarterly EU VAT return for cross-border sales (OSS). This one return is for all twenty-seven EU countries. Some platforms settle the consumer VAT for you. Check which platforms do this, so you know which VAT you report yourself.
When to put your channel in a company
From about €78,350 to €87,600 of annual profit, a BV with a holding is the better choice if you keep the profit in the company (the Holdwise Threshold 2026). A BV can also make sense earlier if you have brand deals, liability risks or plans to relocate abroad. In a holding, your channel, brand and rights are company assets. You can then set up a management structure or sell the company later. You can also keep growing while your tax rate stays steady.
If you also build software or AI products, see the Netherlands for AI founders. If you sell physical products in volume, see e-commerce through the Netherlands.
The creator knowledge base
In the knowledge base, you find pages on tax, wealth, Amsterdam, privacy and the types of income. Every page is about one question, with the 2026 figures. You can use the same company structure for every type of content you make.
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