Netherlands corporate tax rate
Top statutory rate of Dutch corporate income tax (vennootschapsbelasting, 'Vpb') under the Wet op de vennootschapsbelasting 1969.
| 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
curl https://euroref.dev/v1/nl/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/nl/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/corporate-taxOther Netherlands series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate