What is the Dutch corporate income tax rate in 2026?

According to the Dutch Tax Administration, corporate income tax in 2026 is 19% on taxable profit up to EUR 200,000 and 25.8% on the profit above that. The rates are the same as in 2025. A company established in the Netherlands pays on its worldwide profit, a foreign company only on its Dutch profit.

Dutch corporate income tax is called vennootschapsbelasting, often shortened to vpb. It is the tax a company pays on its profit. This page is a reference: the rates, the bracket, the years around it, and where each figure comes from.

Every figure here carries the year it belongs to, because that is where rate pages go wrong. Summaries written elsewhere sometimes still carry the bracket of the year before. The two sources used here are the Dutch Tax Administration and the act itself, and both are linked under every section.

Sources:
Belastingdienst, Tarieven voor de vennootschapsbelasting
Wet op de vennootschapsbelasting 1969, article 22, version of 1 January 2026

The two brackets in 2026

The Dutch Tax Administration states that the rate did not change in 2026: 19.0% on taxable profit up to and including EUR 200,000, and 25.8% on profit above EUR 200,000.

The act writes the same thing as a table with a fixed amount in it. Above the bracket the tax is EUR 38,000 plus 25.8% of the part above EUR 200,000. A company with EUR 300,000 of taxable profit in 2026 therefore pays EUR 38,000 on the first EUR 200,000 and EUR 25,800 on the next EUR 100,000, which is EUR 63,800 in total.

Sources:
Belastingdienst, Veranderingen vennootschapsbelasting 2026
Wet op de vennootschapsbelasting 1969, article 22, version of 1 January 2026

The rate in the earlier years

The bracket moved a lot in a short time, which is why a rate without a year is worth very little. Each line below is the text of article 22 as it stood on 1 January of that year.

Sources:
Wet op de vennootschapsbelasting 1969, article 22, version of 1 January 2026
Wet op de vennootschapsbelasting 1969, article 22, version of 1 January 2021
Wet op de vennootschapsbelasting 1969, article 22, version of 1 January 2019

Which companies pay it

A BV, the Dutch private limited company, and an NV, the public limited company, always file a corporate income tax return. A sole trader does not: that profit is taxed through income tax instead.

A company registered abroad can be liable too. The act calls it a foreign taxpayer and taxes it on its Dutch income, which includes the profit of a business run in the Netherlands through a permanent establishment or a permanent representative. Where that line sits is explained in when a foreign company has a permanent establishment.

Sources:
Wet op de vennootschapsbelasting 1969, articles 3 and 17, version of 1 January 2026
Business.gov.nl, Corporate income tax

When the return is due

A company whose financial year is the calendar year files before 1 June of the following year. It can ask for a postponement, and the standard extension is 5 months. The Tax Administration usually answers such a request within 3 weeks. The return still has to be filed when no provisional assessment has arrived.

Source: Business.gov.nl, Filing your corporate tax return (vpb) in the Netherlands

What sits below the headline rate

Two schemes change what a research-heavy company actually pays, and neither of them changes the rate in the table above.

• The innovation box. Profit from an intangible asset the company developed itself is counted for 9/H of its amount, where H is the top rate of article 22. With a top rate of 25.8%, profit that would otherwise be taxed at the top rate ends up taxed at 9%. Conditions apply, and they are set out in the Dutch innovation box.
• WBSO. This one does not touch corporate income tax at all. It lowers the payroll tax a company pays for its research staff, which is a different tax and a different return. See what WBSO is worth in 2026.

Interest is a separate matter. For 2026 the Tax Administration states that interest is not deductible for the part where the balance of interest owed and interest received is more than 24.5% of the profit and more than EUR 1,000,000. Groups that fund a Dutch company with a shareholder loan usually ask a tax adviser to run this rule before the loan is signed.

Sources:
Wet op de vennootschapsbelasting 1969, article 12b, version of 1 January 2026
Belastingdienst, Veranderingen vennootschapsbelasting 2026

How to check this yourself

The Tax Administration publishes the rate table under vennootschapsbelasting, and the act sits on wetten.overheid.nl, where a version date can be set in the address. That means anyone can read the exact text that applied on 1 January of any year, rather than trusting a summary. What changed this year, and what is already announced for next year, is in what changed in Dutch business tax in 2026. What a Dutch company pays when it sends profit up to its parent is in Dutch dividend withholding tax.

Sources

1. Belastingdienst, Tarieven voor de vennootschapsbelasting (in Dutch), checked 22 September 2026
2. Belastingdienst, Veranderingen vennootschapsbelasting 2026 (in Dutch), checked 22 September 2026
3. Wet op de vennootschapsbelasting 1969, version of 1 January 2026 (wetten.overheid.nl, in Dutch), checked 22 September 2026
4. Business.gov.nl, Filing your corporate tax return (vpb) in the Netherlands, checked 22 September 2026

Checked on 22 September 2026. This page is general information, not legal, tax or investment advice. Rules change: check the official source, or ask an adviser, before you act on it.