Corporate Tax in the Netherlands
As an entrepreneur or business owner in the Netherlands, you prefer to pay (not more than) your fair share of taxes. But due to the fast-changing legislations and regulations, it can be difficult for a (foreign) entrepreneur to understand the complex rules of Dutch corporation tax and the corresponding Dutch corporate tax rates. A small-scale miscalculation could cost you or your firm a lot of money, whilst a full understanding of the Dutch tax system could lead to a large increase in profits. So we are here to help.
TGS lime tree is specializes in all matters regarding corporate income tax, income tax, and the corporation tax rates in the Netherlands. We provide tax solutions for small, medium-sized, and large multinationals from all over the world with their tax issues in the Netherlands as well as in the European Union and the UK. And due to our large international network, there’s always a fitting solution for your situation.
Down below you find more information regarding the corporate income tax and tax assistance in the Netherlands.
What is the corporate income tax rate in the Netherlands?
The Dutch Corporate Income Tax Act provides for two different Dutch tax rates. This corporation tax rate depends on the taxable amount, which is the taxable profit in one year less the deductible losses.
In the table below, you will find the corporate tax rates in the Netherlands in 2021, 2022, 2023 and 2024.
| Taxable profits | What is the corporation tax rate in 2021? |
|---|---|
| Up to and including €245,000 | 15% |
| From €245,000 | 25% |
| Taxable profits | What is the corporation tax rate in 2022? |
|---|---|
| Up to and including 395,000 | 15% |
| From 395,000 | 25,8% |
| Taxable profits | What is the corporation tax rate in 2023? | What is the corporation tax rate in 2024? |
|---|---|---|
| Up to and including 200,000 | 15% | 15% |
| From 395,000 | 25,8 | 25,8% |
A further reduced rate will be applied when there are any activities covered by the innovation box. This innovation box provides tax relief to encourage innovative research and development. Profits earned from these activities are taxed at this special rate. More information regarding the corporate income tax rate can be found on the website of the Dutch government.
Tax assistance in the Netherlands
As being said, Dutch tax legislations and regulations can be complex and difficult to understand, especially if you are not familiar with the Dutch tax system. But that is what we are for. We have years of experience in the Dutch tax arena, so we can assist you, or your firm, with all questions or issues regarding corporate (income) tax.
What are the costs?
All our advisory services will be charged on the basis of our hourly rates. Our current fee structure varies between € 165 for junior staff and € 330 for partner and director. Please note that all amounts mentioned are excluding Dutch VAT.
Upon your request we can provide you with an estimate of our costs before we start with specific advisory services.