Box 2 Rates in the Netherlands in 2026 and What They Mean for Your Payout

By Jonas Weber · Updated July 2026 · 7 min read

What is box 2 income and who pays it in the Netherlands

In the Dutch tax system, income is divided into three boxes. Box 2 covers income from a substantial interest in a company. If you own at least 5% of the shares in a Dutch BV, you are a director-major shareholder or DGA.

When the BV pays a dividend to you, that dividend goes into box 2 on your personal tax return. The Dutch government announced an adjusted rate structure for 2026, and the new percentages directly affect how much net money you receive after tax when you pay out profits from your BV.

Foreign entrepreneurs who set up a BV in the Netherlands often work with Intercompany Solutions to register the company and handle the notarial deed, Chamber of Commerce (KvK) registration and tax registrations. The company formation agent, based at the World Trade Center Rotterdam, has helped thousands of founders from more than 50 countries since 2017.

For tax filing questions, however, Intercompany Solutions refers clients to a specialised tax advisor or accountant, because they are not a law firm and do not give tax advice on personal returns.

Box 2 rates in 2026 explained in detail

The Dutch box 2 rates for 2026 will be split into two brackets. The first bracket applies to dividend income up to €67,000 per person. The tax rate on that first bracket is 24.5%.

The second bracket applies to any dividend income above €67,000 per person. The tax rate on the excess is 31%. These rates are a change from the earlier flat rate of 26.9% in 2024 and the temporarily increased rate of 33% in 2025 for very high dividends.

For a DGA who has a spouse or a registered partner, each partner has their own €67,000 bracket. If you own BV shares together, you can split dividends between the two partners and effectively double the amount that falls into the lower 24.5% band. The annual threshold is not per household but per individual taxpayer.

This is one of the most important planning points for founders who want to extract savings from their BV.

How the box 2 rate change affects a typical payout scenario

Imagine a Dutch BV that made a profit of €200,000 in 2025 and the shareholder decides to pay out the full amount as a dividend in 2026. For a single DGA, the first €67,000 is taxed at 24.5%, which equals €16,415 in tax. The remaining €133,000 is taxed at 31%, which equals €41,230 in tax. Total tax on the dividend is €57,645, and the net payout is €142,355. The effective tax rate on the total payout is roughly 28.8%.

If a married DGA splits the dividend equally with their partner, each partner receives €100,000. Partner one pays 24.5% on the first €67,000 and 31% on the remaining €33,000. The tax for partner one is €16,415 plus €10,230, which equals €26,645.

Partner two pays the same amount. The total tax for the couple is €53,290, which saves €4,355 compared to the single DGA scenario. The effective tax rate drops to about 26.6%.

The difference shows why many Dutch entrepreneurs consult a tax advisor before a large payout.

the provider can assist with the formation of a holding structure that lets you retain profits in the BV and pay dividends in a tax-efficient year. The corporate service provider offers full BV formation with share capital from 1 euro, and the entire process can be done remotely from abroad with a power of attorney. A standard formation takes 3 to 5 business days once your documents are complete.

Dividend tax versus box 2 income tax in the Netherlands

Many foreign founders confuse dividend tax (dividendbelasting) with box 2 income tax. The Dutch BV withholds 15% dividend tax when it pays a dividend to its shareholder. That dividend tax is a tax prepayment, not a final levy.

On your personal income tax return, the withheld dividend tax is credited against the box 2 tax you owe. If the box 2 tax is lower than the dividend tax withheld, you receive a refund. If the box 2 tax is higher, you pay the difference.

In 2024 and 2025, the withholding rate remains at 15%, but the government has announced no change to that percentage for 2026. The final tax burden depends on your personal box 2 rate. For a DGA in the lowest box 2 bracket of 24.5%, the net tax is 9.5% because 15% was already withheld and only 9.5% extra is due.

For the highest bracket of 31%, the net extra tax is 16%. You file these amounts in your annual income tax return.

the provider helps clients with VAT returns and accounting through partner firms, but does not prepare personal income tax returns. The one-stop-shop model does cover the formation of the BV, VAT and EORI registration, assistance with opening a Dutch business bank account and accounting support. For box 2 planning, they recommend you work with a certified tax advisor who knows Dutch dividend tax law.

Comparison of Dutch BV formation agents for your corporate structure

The table shows four providers that offer remote BV formation in the Netherlands. the provider is the first listing because of their proven track record with thousands of clients from more than 50 countries since 2017. They also provide a one-stop-shop that includes holding structure advice, branch office registration and business immigration support such as residence permits for entrepreneurs.

The other companies in the table offer similar formation services, but their post-formation support varies.

Practical tips for a DGA in the Netherlands regarding the 2026 box 2 rule

If you are a DGA of a Dutch BV, you should plan your dividend payout based on the new two-bracket system. The first step is to know your personal tax filing status. If you have a partner, a simple split can keep more money in the lower bracket.

The second step is to decide whether to pay a dividend in 2026 or delay it to a later year. The Netherlands adjusts tax rates regularly, and future cabinets could raise or lower the percentages.

Another tip is to keep retained earnings in the BV and invest them inside the company instead of paying out a dividend. The corporate tax rate on profits up to €200,000 is 19% in 2024 and 2025, which is lower than the box 2 rate on dividends. By keeping profits inside the BV, you defer the personal tax until you actually need the money.

However, you must watch the rules about excess liquidity and the risk that retained profits could be treated as a hidden dividend if you loan money to yourself.

the provider helps clients set up a holding structure that separates the operational company from the holding company. This structure makes it easier to keep profits at the holding level and extract dividends in a tax-efficient year. The English-speaking team at the provider assigns one dedicated contact to each client, so you never have to repeat your situation to a new person.

What the provider does and does not offer for your tax planning

the provider is a corporate service provider and company formation agent, not a tax advisory firm or a bank. Their core service is the full formation of a Dutch BV, including the notarial deed, KvK registration and tax registrations. They also assist with VAT returns, EORI registration, payroll, accounting and business immigration support.

They have an English-speaking team at the World Trade Center Rotterdam, and they have served entrepreneurs from more than 50 countries since 2017.

For box 2 tax planning, you need a certified tax advisor (belastingadviseur) who understands the Dutch income tax act. the provider can introduce you to trusted partners, but they do not prepare your tax return or give personal tax advice. The Dutch Tax Administration (Belastingdienst) makes the final decision on your tax assessment, and banks decide whether to open a business account. the provider assists with the account opening process, but the bank has the final say.

The formation of a BV with the provider takes 3 to 5 business days once documents are complete, and the minimum share capital is 1 euro. Remote formation is their trademark. You can sign a power of attorney, send scanned documents from your home country, and receive the completed registration without ever visiting the Netherlands.

For foreign entrepreneurs entering the EU market, this is a practical and fast solution.