Every figure, 2026 next to 2027
37.56% to €78,426
49.5% above
38.16% to €78,426
49.5% above
31% above
31% above
tax-free €59,357
tax-free €60,098
25.8% above
25.8% above
20 years from 2028
* Two 2027 figures stay at the 2026 value until the payroll figures of November: the customary salary and the health insurance contribution.
Three decisions before 31 December 2026
Use the low dividend band of 2026
Box 2 gives every shareholder a band of €68,843 at 24.5% per year. What you leave unused this year is gone. If your company has profit reserves and you expect to need money privately in the coming years, a dividend before 31 December 2026 up to the band (twice with a tax partner) costs less than a larger dividend later. The wealth planner shows the difference with your own figures.
Open the wealth planner →Decide where your private wealth is on 1 January
Box 3 looks at your savings and investments on 1 January 2027 and assumes they earn 6% on investments. Money that is inside your company on that date pays 19% on what it really earns instead. Paying off a loan to your company, or moving investments into the company, works only if it is done before the year ends and done properly. This is a decision to put on paper before December.
Compare box 3 with the company →Settle the company car before the year ends
A petrol or diesel car that is on the company before 1 January 2027 keeps the old rules until 2031. A youngtimer needs to be 17 years old in 2027 and 20 from 2028; cars from 2010 that were already on the company at the end of 2025 stay in for 2027. If you were planning a car for the company, the order matters this year.
Open the youngtimer calculator →Your own figures in two minutes
What we arrange for you
Most owners know what they want: pay less tax, keep the wealth safe, and have it handled. We put the structure on paper, arrange it with the notary, the tax office and the bank, and keep the books. You review and sign.
- Restructuring and holdingA holding above your company, or above companies in several countries. Shares moved with the tax deferred where the law allows it.
- Salary and dividend planThe customary salary, a lower salary agreed with the tax office, dividend timing and the loan from your company, as one plan per year.
- Wealth inside the companyInvestments, real estate and savings moved to where they are taxed least, with the paperwork the tax office expects.
- Business transfer and saleThe structure before the sale decides what you keep. Also transfer to children with the business succession scheme.
- Leaving the Netherlands with your companyThe order of steps before and after departure, and what the Dutch tax office still claims.
- Import, export and registrationsVAT, customs, EORI, licences and the responsible-person roles for products sold in Europe, arranged through your Dutch company.
- Bookkeeping and filingsBooks, VAT returns, payroll for the director, annual accounts and the corporate tax return, under one roof.
Questions owners ask us
Does the tax on dividend change in 2027?
The rates stay 24.5% and 31%. The threshold moves from €68,843 to €69,607 per person. The band is per year, so room you leave unused in 2026 is gone.
Can I pay myself less than the customary salary?
Yes, if you agree it with the tax office. Common reasons are the first years of a company, part-time work or a company that makes little profit. We prepare and file that request.
Is box 3 changing to real returns in 2027?
Box 3 keeps taxing an assumed return at 36% above €60,098 per person. Proposals for a tax on real gains follow in spring 2027.
What happens with the loan from my company?
On 31 December the tax office looks at what you and your tax partner owe your company. Above €500,000 the excess is taxed as dividend. The mortgage on your home from your company is outside the limit.
I live abroad and own a Dutch company. Does this page apply to me?
Partly. The company side (profit tax, the loan, the car) applies in full. Your salary and dividend are taxed according to the tax treaty between the Netherlands and your country. Use the form below and tell us where you live; we reply with what applies to you.
Sources: Tax Plan 2027 bill and the fiscal key table 2027 (Ministry of Finance, 15 September 2026). Status: proposed; the House votes on 12 November and the Senate on 16 December 2026.