How it works
Every BV files a corporate income tax return once a year over its financial year. The taxable profit is revenue minus costs, including the DGA’s salary, depreciation and interest. Two brackets apply: 19% on the first €200,000 and 25.8% on the rest.
Profit that stays in the company is taxed only with this tax. That makes the BV attractive for owners who reinvest or save inside the company: at 19% the company keeps 81 cents of every euro it earns in the first bracket.
Losses can be set off against profit of the year before and against future profits, with a yearly cap on the amount above €1 million. A holding and its subsidiaries can form a fiscal unity and file one return, which sets losses and profits within the group off immediately.
The innovation box taxes profit from self-developed innovation at an effective 9%. The participation exemption keeps dividends from subsidiaries out of the taxable profit. Together these rules shape most Dutch group structures.
Example
A BV makes €260,000 taxable profit in 2026. The first €200,000 is taxed at 19% (€38,000) and the remaining €60,000 at 25.8% (€15,480). Total corporate income tax: €53,480, an average of 20.6%.
The figures
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: Netherlands tax rates 2027.
Questions people ask
When is the corporate income tax return due?
Five months after the end of the financial year, so 1 June for a calendar year; a tax adviser gets an extension under the filing scheme. The tax authority sends a provisional assessment during the year based on the expected profit.
Do the rates change in 2027?
The 2027 Tax Plan keeps 19% up to €200,000 and 25.8% above. The flat-rate option in the innovation box rises to €100,000. The full 2027 table is on the Netherlands tax rates 2027 page.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
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