Netherlands Corporate Income Tax
Detailed corporate income tax rates and rules for Netherlands in 2026.
The Netherlands levies corporate income tax (vennootschapsbelasting) at two rates: 19% on the first €200,000 of taxable profit and 25.8% on profits above €200,000. The Dutch corporate tax regime is internationally competitive and features a participation exemption that provides full exemption for dividends and capital gains from qualifying subsidiaries (generally 5% or more ownership).
Standard Rate
25.8%
Small Business Rate
19%
Additional Notes
The Netherlands is a popular holding company jurisdiction due to the participation exemption, extensive tax treaty network, advance ruling practice, and innovation box regime (9% effective rate on qualifying IP income). The country implements EU Anti-Tax Avoidance Directives including interest limitation (30% of EBITDA or €1 million), CFC rules, and anti-hybrid mismatch rules. Conditional withholding taxes on interest and royalties to low-tax jurisdictions were introduced in 2021.
How Netherlands Corporate Tax compares
Netherlands’s corporate tax rate of 25.8% is the 67th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Europe’s regional average of 19%.
