By HNFS · 7 min read
Dit artikel is alleen in het Engels beschikbaar.
If you own a Dutch BV, the company pays Dutch corporate income tax, known as vennootschapsbelasting (VPB), on its taxable profit. This applies even when you live abroad. A BV is always required to file a corporate income tax return.
This guide explains the 2026 rates, the filing deadline, extensions and the main rules that can affect the amount of tax. Special rules also apply to companies that form a tax group and to companies that hold at least 5% of another company.
| Item | Rule |
|---|---|
| Rate up to €200,000 | 19% |
| Rate above €200,000 | 25.8% on the part above €200,000 |
| Return due (calendar-year BV) | Before 1 June of the following year |
| Online extension (calendar-year BV) | Until 1 November; request before 1 June |
| Loss relief | Carry back to the previous year, then carry forward without a time limit (a cap can apply) |
Public and private limited companies, such as a BV or NV, usually pay corporate income tax on their profits. In certain situations, foundations and associations must also file a corporate income tax return.
Some legal entities, such as fiscal investment institutions, do not pay corporate income tax. Certain entities that invest collectively may also be exempt.
Natural persons, such as the self-employed, do not pay corporate income tax. They pay tax on their profits through their personal income tax return.
Source: Government.nl – Corporate income tax.
The rate depends on the taxable amount, which is the taxable profit for the year reduced by deductible losses.
| Taxable amount | Corporate income tax |
|---|---|
| Up to and including €200,000 | 19% |
| Above €200,000 | 25.8% on the part above €200,000 |
The rates did not change for 2026. A reduced rate of 9% applies to profit from activities covered by the innovation box, which is designed to encourage innovative research.
Source: Belastingdienst – Veranderingen vennootschapsbelasting 2026 (Dutch).
A BV has a taxable amount of €250,000.
| Step | Calculation | Tax |
|---|---|---|
| First €200,000 | €200,000 × 19% | €38,000 |
| Remaining €50,000 | €50,000 × 25.8% | €12,900 |
| Corporate income tax | €50,900 |
Your bookkeeping is the starting point. Complete records of income, expenses and supporting documents make it easier to calculate the profit correctly. Deductible losses are then subtracted to arrive at the taxable amount.
If the financial year is the same as the calendar year, the return must be filed before 1 June of the following year. If the financial year is not a calendar year, the return is due within five months after year-end. Special rules apply to short financial years.
You can file through Mijn Belastingdienst Zakelijk, with tax software or through a tax service provider.
Yes. An extension can be requested, and it must be requested in time to avoid a fine.
For a calendar-year company, you can request an extension online until 1 November. The request must be submitted before 1 June. For a longer extension, or if the financial year is not a calendar year, a request form is used. The request must be justified and state the date you are asking for, and it must be submitted within five months after year-end.
Source: Belastingdienst – Uitstel aangifte vennootschapsbelasting (Dutch).
Most companies that owe corporate income tax receive a provisional assessment (voorlopige aanslag) at the start of the year. It is a provisional calculation based on data from previous years.
If you expect a higher or lower taxable profit than the amount on the assessment, you can request a change as long as you have not yet filed the return. You cannot object to a provisional assessment, but you can change it. When the final assessment is issued, the earlier provisional assessments are offset against it.
Yes. A loss can first be carried back to the previous year’s taxable profit (carry back). Any remaining loss can then be carried forward against profits in future years (carry forward).
For losses from 2022 onwards, carry forward has no time limit. However, a cap can apply to how much can be offset.
The cap: if taxable profit is €1,000,000 or less, losses can be offset up to the full amount of the profit. Above that, €1,000,000 can be used in full, plus 50% of the remaining profit.
Special conditions apply in some situations. For example, losses generally cannot be offset when there is a change in ownership of the company.
Source: Belastingdienst – Vpb: verrekenen van verliezen (Dutch).
In principle, every company pays its own corporate income tax. However, a parent company and one or more of its subsidiaries can ask the Belastingdienst to treat them as a single taxpayer. This is called a tax group, or fiscale eenheid.
The main benefit is that a loss in one company can be deducted from the profit of another company in the group.
Certain conditions apply. The parent must hold at least 95% of the shares in the subsidiary. The companies must also:
Subsidiaries usually pass profit to their parent company as dividends. Under the participation exemption (deelnemingsvrijstelling), the parent does not pay corporate income tax on dividends received from qualifying subsidiaries. This prevents the same profit from being taxed twice within a group.
The exemption is available to shareholders holding at least a 5% stake in a company. It applies to holdings in both Dutch and foreign companies.
It also covers gains on selling a qualifying holding, and losses on a sale are generally not deductible. Special rules apply to holdings in investment vehicles.
Does this apply to your BV? These rules mainly matter for owners with a holding structure, meaning a BV that owns shares in other companies. A single BV without subsidiaries or shareholdings will usually not need them. Whether they apply depends on your company’s structure.
If the company invests in business assets, it may qualify for the small-scale investment deduction (KIA). In 2026, this applies to investments between €2,901 and €398,236. For investments from €2,901 up to €71,683, the deduction is 28% of the amount invested.
Corporate income tax is charged on the company’s profit. When profit is later paid out as a dividend, tax at shareholder level may also apply. This can include Dutch dividend withholding tax, and tax treaties may reduce it for foreign shareholders.
If you live abroad and plan to take money out of your BV, consider how dividends will be treated in both the Netherlands and your country of residence.
The Belastingdienst can charge tax interest (belastingrente) in certain situations. This includes receiving the return on or after 1 June following the tax year, even if the final assessment does not deviate from the return. It also applies when the assessment deviates from the return.
Filing on time, or requesting an extension before the deadline, helps avoid unnecessary costs.
At Haya Netherlands Financial Solutions (HNFS), we prepare and file your corporate income tax return, calculate taxable profit and review the deductions that may apply.
We also support you with the corporate income tax provision and with provisional tax assessments.
Because we also provide bookkeeping, VAT returns, annual accounts and KVK filing, your records and filings can be kept consistent in one place.
Our services are available in English and Dutch.
No. Self-employed people pay tax on their profits through their personal income tax return. Corporate income tax applies to companies such as a BV.
The rate is 19% up to €200,000 of taxable amount and 25.8% on the part above €200,000.
Yes. A BV is always required to file a corporate income tax return, and having no trading activity does not by itself remove this obligation.
For a calendar-year BV, the return must be filed before 1 June of the following year. An extension must be requested in time.
This article provides general information. The tax payable depends on your company’s profit, financial year and circumstances.
