Netherlands Corporate income tax (vennootschapsbelasting)
Netherlands Corporate income tax (vennootschapsbelasting) is 25.8 percent, in force since 1 Jan 2022, cited to Wet op de vennootschapsbelasting 1969, artikel 22 (tarief); rates for financial year 2026. Last checked against the official source on 20 Jul 2026.
Official source: Wet op de vennootschapsbelasting 1969, artikel 22 · Last checked 2026-07-20 · source fingerprint
Top statutory rate of Dutch corporate income tax (vennootschapsbelasting, 'Vpb') under the Wet op de vennootschapsbelasting 1969.
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| Current value | 25.8 percent |
|---|---|
| In force from | 2022-01-01 |
| Official source | Wet op de vennootschapsbelasting 1969, artikel 22 (tarief); rates for financial year 2026 as published by the Belastingdienst, 'Tarieven voor de vennootschapsbelasting' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
TOP STATUTORY RATE 25.8%, served nominal and undecomposed as required. BRACKET DECOMPOSITION for financial year 2026, re-verified on the Belastingdienst rate page on 2026-07-20: a two-band schedule applies — 19% on taxable profit up to and including €200,000 (the 'opstaptarief' / step-up rate), and 25.8% on taxable profit above €200,000. The Belastingdienst page states the 2026, 2025, 2024 and 2023 schedules are identical; the €200,000 threshold has applied since 1 January 2023 (it was €395,000 in 2022 and €245,000 in 2021, then cut back). The 25.8% top rate itself has applied since 1 January 2022 (raised from 25%). There is no separate surtax, no local/municipal corporate income tax and no branch profits tax in the Netherlands, so 25.8% is also the combined top rate — unlike Germany or Japan there is nothing to add. Dividends distributed are separately subject to 15% dividend withholding tax (dividendbelasting), creditable or reduced by treaty; a 25.8%-equivalent conditional withholding tax applies to interest, royalties and dividends paid to low-tax jurisdictions under the Wet bronbelasting 2021. Large groups (consolidated revenue >= €750m) are additionally subject to the Pillar Two 15% minimum effective rate under the Wet minimumbelasting 2024, which can impose a domestic top-up tax but does not change the headline rate served here. The innovation box grants an effective 9% rate on qualifying self-developed intangible income; the tonnage regime and fiscal investment institution regime are further deviations. None of these effective rates are blended into the served value.
Get it programmatically
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Other Netherlands series: Policy interest rate · Value added tax (BTW / omzetbelasting) · VAT registration threshold · Statutory minimum wage (wettelijk minimumuurloon) · Public holidays · Consumer price inflation (CPI) · Withholding tax rates · Personal income tax (inkomstenbelasting, box 1) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · statutory interest rate · Tax filing deadlines
The same figure elsewhere: Norway · Poland · Portugal · Romania · Serbia · all 34