What you keep of your profit
Rates 2026. The written advice is for your own situation.€
After all costs, including your salary if you take one.
2. Who receives the dividend?
%
Optional. The total rate you would pay at home on this profit. Leave 0 to skip.
Result
…
Three things to know
- Profit in the company is taxed once. Keep it in the BV, or transfer it to a holding, and you pay dividend tax only when you take money out for yourself.
- The rate abroad depends on the treaty and on substance. A real parent company with directors, an address and its own books gets the treaty rate. An empty company can lose that rate and then pays 15%. The 25.8% rate is for group companies in low-tax countries.
- Plan when you pay the dividend. A Dutch resident can spread dividends over two years and two partners. A group can pay the dividend in the year that suits it best.
Rates 2026. Corporate tax: 19% up to €200,000 and 25.8% above. Box 2: 24.5% up to €68,843 and 31% above. Dutch withholding tax: 15%, or the treaty rate, and 25.8% on payments to low-tax countries. The result is a first estimate. It also depends on your costs, your salary, the timing and the treaty with your country.
Frequently asked questions
How much tax does a Dutch BV pay on its profit?
19% on the first 200,000 euros of profit and 25.8% above that (2026). Profit that stays in the company is taxed once, at that rate.
What do I pay when I take the profit out as dividend?
A Dutch resident pays tax in box 2: 24.5% on the first 68,843 euros per person per year and 31% above that. A shareholder abroad pays Dutch withholding tax at the treaty rate. This is usually 15% for a private person, and 5% or 0% for a company with a large stake. The shareholder then pays the tax of their own country, with a credit for the Dutch tax.
Is a dividend to a parent company in the EU taxed?
A parent company inside the EU with 5% or more of the shares receives the dividend free of Dutch tax. The condition is that it is a real company with directors, an address and its own books.