In 2026, a Dutch BV pays corporate income tax (Vpb) at 19% on the first €200,000 of profit and 25.8% above, plus standard-rate VAT of 21% on most supplies. A director who holds 5% or more of the shares must normally draw a customary salary of €58,000 (a lower figure is possible if you can substantiate it), and dividends paid up to a qualifying holding company are tax-free under the participation exemption.
Source: Belastingdienst 2026 rates. The 2026 Tax Plan had late amendments, so reverify the current position before filing.
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% |
Tax residence: don't assume you're only taxed in the Netherlands
A BV incorporated under Dutch law is treated as resident in the Netherlands for Dutch corporate income tax, because of its incorporation. But if it is effectively managed from another country, that country may also treat it as resident, and tax treaties may assign residence to where the company is effectively managed. That can mean double taxation or the loss of benefits you expected. Where the directors actually make decisions matters, so get tax advice on your own situation.
This matters most if you form a Dutch BV but keep running it day-to-day from the UK, China, Hong Kong or Turkey. Dutch residence follows automatically from incorporation (it isn't conditional on being managed from the Netherlands), but your home country's tax authority may reach its own view too, based on where board decisions are genuinely made. See before you start for the wider set of things worth knowing before you apply.
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 normally quarterly; the Belastingdienst can require monthly returns in some cases. Your first return normally covers the period in which your BV starts trading; check the dates in your Belastingdienst letter. Your VAT number itself isn't guaranteed: the Belastingdienst decides based on your activity and evidence. Importers should look at Article 23 (applied for once your VAT number is issued; approval isn't guaranteed) 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 live and work outside the Netherlands, how this rule applies to you depends on the relevant tax treaty, so get advice on your own position.
If you hold your Dutch BV through a separate holding company, the salary can sit at the holding company, funded by a management fee from the operating BV. That's general information, not something we arrange for you: see the holding structures guide →
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 a lower rate (check the current figure) up to a threshold (about €67,000–€69,000) and 31% above. Verify the brackets at filing time. Holding the dividend inside a holding company instead of paying it out to yourself personally can 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's the main reason some founders add a holding company above their operating BV, and it's one of the more attractive features of the Dutch regime for groups with foreign subsidiaries.
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 by default. The Vpb return is due within 5 months of your financial-year end (extensions are available, longer if a tax adviser files under the Belastingdienst's extension scheme; check your own deadline). Annual accounts (jaarrekening) must be filed within 12 months of FY end at the latest; these are the BV's own obligations, handled by you or an accountant. Late filing carries real penalties, and, for the jaarrekening, possible personal director liability if the BV later goes bankrupt (Art. 2:248 BW).
See the month-by-month rhythm in the compliance calendar →
This guide is general information, not tax or legal advice. Rules and rates change; check the current position and get advice on your own situation before acting.