Europe · Tax guide

Netherlands

The Netherlands taxes company profits at 19% on the first €200,000 and 25.8% above, charges VAT at 21%, withholds tax on dividends and on payments to low-tax jurisdictions, and applies the global minimum tax. Taxes are administered by the Belastingdienst.

Updated 1 October 2026 · 15 of 15 figures checked against official sources

Check your obligations

At a glance

Corporate income tax: 25.8%
VAT: 21%
Dividend withholding: 15%
Expat ruling: 30% (27% from 2027)
Transfer tax (commercial): 10.4%
Global minimum tax: 15%

Corporate income tax (vennootschapsbelasting)

Companies pay 19% on the first €200,000 of taxable profit and 25.8% above. Provisional assessments are paid during the year and the return is filed within five months of the year-end (extensions are common).

Sole traders pay income tax on business profits in box 1, at rates up to 49.5%, with entrepreneur's allowances.

VAT (btw)

VAT is charged at 21%, with a reduced rate of 9% on food, books, medicines and some services. Most businesses file quarterly. Small businesses with turnover up to €20,000 can join the small business scheme (KOR) and charge no VAT.

Withholding tax

Dividends carry 15% dividend withholding tax, often reduced or removed for EU parent companies and treaty residents. A conditional withholding tax of 25.8% applies to interest, royalties and dividends paid to related companies in low-tax jurisdictions or in abusive structures.

Hiring from abroad

Qualifying employees recruited from abroad can receive a tax-free allowance under the expat ruling: 30% (27% from 2027) of salary, within limits and for up to five years.

Transfer pricing and the global minimum tax

Related-party transactions must be at arm's length. Groups with consolidated revenue of €50 million or more keep a master file and local file; groups with €750 million or more file country-by-country reports and are subject to the global minimum tax at 15%.

Property

Buyers pay real estate transfer tax: 10.4% on commercial property and land, and 8% on residential property bought by investors. First-time buyers of a home to live in can be exempt.

Key dates

QuarterlyVAT return and payment, by the end of the month after the quarter
Within five months of the year-endCorporate income tax return (extensions available)

Figures and sources

15 figures

Corporate income tax (vennootschapsbelasting) rate on the first bracket19%

Wet op de vennootschapsbelasting 1969 · Art. 22
Checked against the official source
Taxable profit taxed at the lower rate€200,000

Wet op de vennootschapsbelasting 1969 · Art. 22
Checked against the official source
Corporate income tax rate above the first bracket25.8%

Wet op de vennootschapsbelasting 1969 · Art. 22
Checked against the official source
VAT (btw) standard rate21%

Wet op de omzetbelasting 1968 · Art. 9
Checked against the official source
VAT reduced rate9%

Wet op de omzetbelasting 1968 · Art. 9
Checked against the official source
Dividend withholding tax (before treaty or EU relief)15%

Wet op de dividendbelasting 1965 · Art. 5
Checked against the official source
Tax-free allowance for qualifying employees recruited from abroad30% (27% from 2027)

Uitvoeringsbesluit loonbelasting 1965 · Art. 10ea
Checked against the official source
Real estate transfer tax on commercial property and land10.4%

Wet op belastingen van rechtsverkeer · Art. 14
Checked against the official source
Global minimum tax rate15%

Wet minimumbelasting 2024 · Wet minimumbelasting 2024
Checked against the official source
Group revenue for country-by-country reporting and the global minimum tax€750 million

Wet minimumbelasting 2024 · Wet minimumbelasting 2024
Checked against the official source
Top income tax rate on business profits (box 1)49.5%

Wet inkomstenbelasting 2001 · Art. 2.10
Checked against the official source
Annual turnover limit for the small business VAT scheme (KOR)€20,000

Wet op de omzetbelasting 1968 · Art. 25
Checked against the official source
Conditional withholding tax on interest, royalties and dividends to low-tax jurisdictions25.8%

Wet bronbelasting 2021 · Wet bronbelasting 2021 art. 3.1
Checked against the official source
Group consolidated revenue at which a master file and local file are required€50 million

Wet op de vennootschapsbelasting 1969 · Art. 29g–29h
Checked against the official source
Real estate transfer tax on residential property bought by investors (from 2026)8%

Wet op belastingen van rechtsverkeer (Tax Plan 2026) · Art. 14
Checked against the official source

Indicative only. This assessment is a high-level overview of Dutch tax obligations based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Dutch tax adviser (belastingadviseur) before making compliance decisions.