In 2026 a Dutch BV pays corporate income tax (Vpb) at 19% on the first €200,000 of profit and 25.8% above. VAT is 21%. A director-shareholder must draw a customary salary of at least €58,000. Dividends to a qualifying Holding are tax-free under the participation exemption. Source: Belastingdienst 2026 rates, reverify before filing, as the 2026 Tax Plan had late amendments.
Corporate tax (Vpb)
The Dutch corporate income tax (vennootschapsbelasting) has two brackets in 2026: 19% on taxable profit up to €200,000, and 25.8% on the excess. There is no separate "small company" relief beyond the lower bracket, the rate simply steps up at €200,000.
| Taxable profit | 2026 rate |
|---|---|
| Up to €200,000 | 19% |
| Above €200,000 | 25.8% |
VAT (BTW)
The standard Dutch VAT rate is 21%, with reduced rates of 9% (food, books, some services) and 0% (intra-EU and export supplies). Returns are filed quarterly by default, monthly if turnover is high. Your first filing is the quarter after your VAT number is issued. Importers should look at Article 23 to defer import VAT to the return rather than paying it at customs.
DGA salary, the €58,000 customary-salary rule
A director who is also a ≥5% shareholder (a directeur-grootaandeelhouder, DGA) must be paid a "customary" salary, €58,000 in 2026 (up from €56,000 in 2025), unless you can substantiate a lower figure under the gebruikelijk loon rules. The salary is taxed in Box 1 at progressive personal rates and reduces the BV's taxable profit.
If you run a Holding above an Operating BV, the salary sits at the Holding, funded by a management fee from the Operating BV. See holding structures →
Dividend withholding and Box 2
When a BV distributes a dividend to an individual shareholder, 15% dividend withholding tax applies, creditable against the shareholder's Box 2 liability. Box 2 (substantial-interest income) is taxed in 2026 at roughly 24.5% up to ~€67,000 and 31% above, verify the brackets at filing time. A Holding lets you defer this personal tax until you actually distribute cash to yourself.
Participation exemption
The deelnemingsvrijstelling fully exempts dividends and capital gains from qualifying shareholdings of ≥5%, in Dutch or foreign subsidiaries, from Dutch corporate tax. It is the central reason founders set up a Holding-on-top structure and one of the most attractive features of the Dutch regime.
The 30% ruling
The 30% ruling gives qualifying foreign employees a tax-free allowance on part of their salary, capped at the Balkenende-norm. It is reducing to 27% from 1 January 2027. It applies to employees you relocate to the Netherlands, not automatically to a non-resident founder who never moves.
Innovation Box
Profits attributable to qualifying self-developed intellectual property can be taxed at an effective 9% under the Innovation Box. Relevant for SaaS and R&D-heavy BVs; it requires a WBSO/R&D declaration and careful profit attribution.
Filing deadlines
VAT is filed quarterly. The Vpb return is due within 5 months of your financial-year end (extendable, via a tax adviser, to up to 11 months). Annual accounts (jaarrekening) must be filed within 12 months of FY end at the latest. Late filing carries real penalties, and, for the jaarrekening, personal director liability under Art. 2:248 BW.
See the month-by-month rhythm in the compliance calendar →