Netherlands Corporate Tax Calculator (Vennootschapsbelasting 2026)

Dutch corporate income tax has two rates and one threshold: 19.0% on taxable profit up to €200,000, and 25.8% above it. Both have been stable since 2023.

The structure is genuinely banded, which is worth stating because the neighbouring UK system is not. In the UK, profits between £50,000 and £250,000 attract Marginal Relief, producing a marginal rate of 26.5% that is higher than the main rate. The Netherlands has nothing equivalent: the higher rate applies only to the slice above €200,000, so the marginal rate steps from 19% to 25.8% and stays there.

The effective rate therefore rises asymptotically toward 25.8% without ever reaching it. Even at €1,000,000 of profit it is only 24.44%.

The profit is split at the threshold and each slice taxed at its own rate:

The effective rate is total tax over total profit. It equals exactly 19% at or below the threshold and approaches 25.8% from below as profit grows.

The marginal rate is 19% below the threshold and 25.8% above it. There is no band in which it is higher than 25.8%.

€250,000 taxable profit:

• First €200,000 at 19% = €38,000
• Next €50,000 at 25.8% = €12,900
• Total: €50,900, an effective rate of 20.36%
• Profit after tax: €199,100

Exactly €200,000: the whole profit sits in the low band, so €38,000, an effective rate of exactly 19.00%.

€1,000,000: €38,000 plus €800,000 × 25.8% = €206,400, giving €244,400 and an effective rate of 24.44% -- close to, but still below, the headline 25.8%.

The marginal test: raising profit from €300,000 to €400,000 costs exactly €25,800 more, confirming a flat 25.8% marginal rate through the upper band.

• Computing taxable profit. This starts from a figure you supply. Depreciation, the investment allowances (KIA, EIA, MIA), and the earnings-stripping interest limitation all sit upstream of it.
• The innovatiebox, which applies an effective 9% rate to qualifying income from self-developed intangible assets.
• The fiscale eenheid, under which a parent and subsidiaries are taxed as one entity, so the €200,000 threshold is available once across the group rather than per company.
• Loss relief, including the restriction limiting the offset of losses above €1 million to 50% of profit.
• The participation exemption (deelnemingsvrijstelling) on qualifying shareholdings.
• Dividend withholding tax on distributions, and the separate box 2 charge on a substantial shareholder.
• The Pillar Two minimum top-up tax for groups above €750 million of revenue.
• The 30% ruling and other employment-side reliefs, which affect payroll rather than corporate tax.

• Applying 25.8% to the whole profit. Only the slice above €200,000 attracts it. On €250,000 that error would overstate the tax by €13,600: €64,500 against the correct €50,900.
• Expecting a UK-style taper. There is none. Dutch companies never face a marginal rate above 25.8%, whereas UK companies face 26.5% through the Marginal Relief band.
• Assuming each group company gets its own €200,000 band. Under a fiscale eenheid the group is taxed as one entity and the threshold applies once.
• Confusing the effective and marginal rates. At €1,000,000 the marginal rate is 25.8% but the effective rate is 24.44%, and using the wrong one distorts any incremental-profit decision.
• Forgetting the loss relief restriction. Losses above €1 million can only shelter 50% of profit, so a loss-making history does not always eliminate a current-year charge.
• Overlooking the innovatiebox. Companies with qualifying IP income can access an effective 9% rate, well below either headline rate.

• Belastingdienst: "Tarieven voor de vennootschapsbelasting" -- 19.0% up to €200,000 and 25.8% above, applying to 2026 and unchanged since 2023
• Belastingdienst: "Veranderingen vennootschapsbelasting 2026"
• All figures verified on 30 August 2026