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 box 2: 24.5% on the first 68,843 euros per person per year and 31% above. A shareholder abroad pays the Dutch withholding tax at the treaty rate, usually 15% for a private person and 5% or 0% for a company with a large stake, and then the tax of his own country with credit for the Dutch tax.

Is a dividend to a parent company in the EU taxed?

No. A parent company inside the EU with 5% or more of the shares receives the dividend free of Dutch tax, provided it is a real company with directors, an address and its own books.

From Profit to Your Pocket: Dutch Corporate Tax and Dividend Calculator 2026

What you keep of your profit

Rates 2026. The written advice is for your own situation.

1. Profit of the BV before tax, per year

€

After all costs, including your salary if you take one.

2. Who receives the dividend?

3. Do you have a tax partner?

Partners each have a first bracket of €68,843 at 24.5%.

3. The Dutch withholding tax under the treaty with your country

Private person: usually 15%. Company with 10% or more of the shares: usually 5%. Company from the United Kingdom, Switzerland or Japan, or from the United States with 80% or more: 0%. Not sure? Leave 15% and ask us.

4. Tax on the dividend in your own country

A parent company often pays 0% under its own participation exemption. A private person pays the dividend tax of his country; the Dutch tax is credited.

5. Compare: total tax on this profit in your own country, without a Dutch BV

Optional. The rate you would pay at home on this profit, all in. Leave 0 to skip.

Result

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Three things to know

Profit in the company is taxed once. Keep it in the BV, or move it to a holding, and the dividend tax waits until you take money out for yourself.
The treaty and the substance decide the rate abroad. A real parent company with directors, an address and its own books gets the treaty rate. An empty one gets 25.8%.
Timing is tax. A Dutch resident spreads dividends over two years and two partners; a group plans the dividend in the year that fits.

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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 15%, or the treaty rate; 25.8% to low-tax countries. This calculator gives a first picture. Costs, salary, timing and the treaty for your country change the outcome.

How the sum works

Step one is the same for everyone: the BV pays corporate tax on its profit, 19% on the first €200,000 and 25.8% above. What is left can stay in the company, taxed once. Step two depends on who receives the dividend.

Who receives the dividend	Dutch tax	Then
You, living in the Netherlands	Box 2: 24.5% up to €68,843, 31% above; the 15% withheld by the BV is a prepayment	Nothing more
You, living abroad	Withholding at the treaty rate, usually 15%	Your own country taxes the dividend and gives credit for the Dutch tax
Your parent company in the EU, 5% or more	0%	Usually 0% at home as well
Your parent company outside the EU	Treaty rate, often 5% or 0%	Often 0% at home under a participation exemption
A company in a low-tax country, or without substance	25.8%	The situation to avoid

Who receives the dividend

Dutch tax

Then

You, living in the Netherlands

Box 2: 24.5% up to €68,843, 31% above; the 15% withheld by the BV is a prepayment

Nothing more

You, living abroad

Withholding at the treaty rate, usually 15%

Your own country taxes the dividend and gives credit for the Dutch tax

Your parent company in the EU, 5% or more

Usually 0% at home as well

Your parent company outside the EU

Treaty rate, often 5% or 0%

Often 0% at home under a participation exemption

A company in a low-tax country, or without substance

25.8%

The situation to avoid

From profit to your pocket

What you keep of your profit

How the sum works

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