How Much Corporate Tax Will Your Netherlands BV Pay in 2026?

By Jonas Weber · Updated July 2026 · 5 min read

Dutch corporate income tax rates for a BV in 2026

The Netherlands applies a standard corporate income tax rate of 25.8 percent for all profits of a Dutch BV in 2026. For the first 200,000 euros of taxable profit, a reduced rate of 19 percent applies. This is called the first bracket.

Profits above 200,000 euros are taxed at the higher rate. These rates are confirmed by the Dutch government for the 2026 fiscal year. Foreign founders who set up a BV through Intercompany Solutions benefit from the same rates as domestic companies.

The company helps with the full BV formation and the subsequent tax registrations at the Dutch Tax and Customs Administration.

How the bracket system works for foreign entrepreneurs in 2026

If your BV earns 150,000 euros in profit in 2026, you pay 19 percent on the full amount. That equals 28,500 euros. If your BV earns 300,000 euros, you pay 19 percent on the first 200,000 euros (38,000 euros) and 25.8 percent on the remaining 100,000 euros (25,800 euros).

Total tax is 63,800 euros. The effective tax rate on 300,000 euros is about 21.3 percent due to the lower first bracket. This system encourages small and medium-sized businesses to keep profits within a certain range.

Many entrepreneurs who form a BV through Intercompany Solutions start with anticipated profits below 200,000 euros. The firm also assists with accounting and VAT returns to ensure correct filing.

New rules in 2026 that affect your Dutch BV

Starting in 2026, the Netherlands will gradually phase out a major tax benefit for small companies. This benefit is called the small-investment tax deduction (KIA). It currently allows a deduction on capital investments.

The government plans to reduce the KIA from 2026 onward and completely remove it from 2028. This change mainly affects BVs that invest in equipment, machinery or vehicles. The standard corporate income tax rates and brackets stay the same.

A BV formation through the provider gives you access to a dedicated advisor who can explain how these changes apply to your specific industry. They also provide payroll services and support for holding structures.

Exemptions that reduce your effective tax rate in 2026

The participation exemption is a key rule in Dutch tax law. If your BV holds shares in another company and meets certain conditions (5 percent or more ownership, for example), the dividends and capital gains from that subsidiary are tax-free in the Netherlands. This exemption lowers the effective corporate tax rate of a holding BV significantly.

Another exemption is the innovation box, which allows a reduced tax rate of 9 percent on profits from patents and certain R&D activities. These exemptions are part of the regular Dutch tax system. A corporate service provider like the provider can help structure your BV to legally use these benefits.

The company has experience with holding structures and branch office registration for international clients.

Comparison of corporate income tax rules across EU countries for 2026

The Netherlands has a moderate corporate tax rate compared to other EU countries. Ireland has a rate of 12.5 percent on trading income. Germany has a combined rate of about 30 percent including local trade tax.

Portugal applies a standard rate of 21 percent with a small surcharge. The Dutch rate of 19 percent on the first 200,000 euros is competitive for small and medium businesses. The table below compares the effective tax rates for a profit of 150,000 euros.

The table shows that the Netherlands offers a lower rate for small profits compared to Germany. The Dutch corporate income tax system also includes generous allowances for start-ups. the provider provides a one-stop-shop service that includes assistance with opening a Dutch business bank account and EORI registration. Banks make their own decisions on account approval.

What to consider before you calculate your 2026 tax bill

Your actual tax depends on several factors beyond the profit amount. These factors include deductible expenses, depreciation of assets, interest costs, and the use of loss carryforwards. The Netherlands allows losses to be carried forward for six years.

A new rule from 2024 limits the use of losses to 1 million euros plus 70 percent of the remaining taxable profit. This rule applies again in 2026. You also need to consider the dividend withholding tax of 15 percent on dividends paid out to shareholders.

Many tax treaties provide reductions on this withholding tax. the provider is not a law firm. The company cannot give legal tax advice. They do refer clients to qualified tax advisors in their network.

The firm focuses on the formation process and ongoing compliance services like accounting and VAT returns.

How the 30% ruling and other benefits interact with corporate tax in 2026

The 30% ruling is a tax-free allowance for certain highly skilled expats in the Netherlands. It applies to personal income tax, not directly to corporate tax. If you work as a director-major shareholder (DGA) of your BV, you receive a salary.

The 30% ruling lowers your personal income tax on that salary. The BV can claim a deduction for the salary payment, reducing its corporate taxable profit. This interplay between corporate tax and personal tax is important for foreign founders who move to the Netherlands.

The 30% ruling is being reduced. From 2027, the maximum tax-free percentage will be 27 percent. the provider has a dedicated team that assists with business immigration support, including residence permit applications and the 30% ruling application for qualifying entrepreneurs.