Corporate Income Tax

Knowledge Base.

Corporate Income Tax (Vennootschapsbelasting - VPB)

In 2026 the corporate income tax rate in the Netherlands is 19% on the first € 200,000 of taxable profits and 25.8% for taxable profits exceeding € 200,000.

The Netherlands does not know a maximum period for the carry forward of tax losses and a carry back period of 1 year.
Losses offset fully up to €1 million taxable profit per year. Above €1 million, only 50% of the excess profit can be offset by losses.

Dividend Tax

Companies can distribute some of their profits as dividend to their shareholders. Dividends are subject to withholding tax. The general rate of dividend withholding tax is 15%.

In some circumstances, a company may be entitled to partial or full exemption from dividend withholding tax or to a dividend tax refund.