Dutch corporate income tax (vennootschapsbelasting) 2026: rates and a worked example

The tax a Dutch BV pays on its profit is called vennootschapsbelasting, or VPB for short. The first question Turkish investors ask is “what is the rate”; the answer is short, but how the profit is calculated and when the tax is paid matter at least as much. This article covers the 2026 rates, how taxable profit is determined, and a worked example.

This is general information; the figures change with the annual budget act and every BV is different. We are glad to make a tailored assessment for your own company.

The 2026 rates

Dutch corporate income tax has two brackets:

• 19% on the first € 200,000 of taxable profit,
• 25.8% on the part above € 200,000.

The brackets apply per company; if you have more than one BV, each uses its own first bracket. This makes it worth planning where profit arises in a holding structure, a point we touched on in BV or holding?.

How is taxable profit determined?

Tax is calculated not on commercial profit but on profit adjusted under tax rules. The main items:

• Income: all worldwide income of the Dutch BV; tax treaties and the participation exemption apply to foreign-source income.
• Deductible costs: as a rule every business expense is deductible: rent, staff, DGA salary, advisory fees, marketing, depreciation. Some items, such as entertainment expenses, are partly limited.
• DGA salary: as a director-shareholder working in your own BV, the Belastingdienst expects a minimum salary. It is a cost for the BV and wage income subject to income tax for you. See What is the DGA salary?.
• Participation exemption (deelnemingsvrijstelling): dividends and capital gains the BV receives from a company in which it holds at least 5% are, as a rule, exempt. In structures with a Turkish parent company this exemption plays a central role.
• Loss relief: a year’s loss can be set off against the previous year’s profit and, without time limit, against future profits; for profits above € 1 million the set-off is limited to half of that year’s profit.
• Innovation box: an effective rate of 9% on profit from software or technology you developed yourself; we explained the conditions in WBSO and the innovation box.

Worked example

Suppose a BV has the following 2026 figures:

Item	Amount
Sales revenue	€ 520,000
Cost of goods and services	€ 180,000
Staff costs (including DGA salary)	€ 70,000
Rent, software, advisory, marketing	€ 30,000
Depreciation	€ 10,000
Taxable profit	€ 230,000

The tax calculation:

• First € 200,000 × 19% = € 38,000
• Remaining € 30,000 × 25.8% = € 7,740
• Total corporate income tax: € 45,740 (effective rate about 19.9%)

The after-tax profit of € 184,260 stays in the BV. You can keep it in the company for investment or distribute it as a dividend. If you distribute it, a second layer of tax follows: for a shareholder resident in the Netherlands the dividend is taxed in box 2 (24.5% in the first bracket in 2026, 31% above); for a distribution to a parent company in Türkiye, dividend withholding tax and the treaty rates apply. We covered this in Transferring profit from a Dutch BV to Türkiye.

How the BV’s total tax burden in this example compares with earning the same profit in a sole proprietorship is set out in Sole proprietorship or BV?.

Filing and payment calendar

• Provisional assessment (voorlopige aanslag): during the year the Belastingdienst issues a provisional assessment based on estimated profit, payable in monthly instalments. If the estimate is too high you can ask for a reduction; if too low, the difference plus interest follows at year end.
• Filing deadline: 1 June following the calendar year; under your adviser’s extension scheme (uitstelregeling) this can be extended.
• Tax interest (belastingrente): if the return is filed late or the tax due exceeds the provisional assessment, high-rate tax interest accrues. Updating the profit estimate mid-year therefore saves money.
• Annual accounts: the corporate tax return is a separate document from the annual accounts filed with the KVK; the two have to be consistent. See Preparing annual accounts for a Dutch BV.

Points specific to Turkish investors

• Service and management fees charged by the Turkish parent must be at arm’s length (transfer pricing); otherwise the deduction can be refused.
• Managing the BV effectively from the Netherlands (meetings, decisions, banking) secures its tax residence. For BVs managed from abroad, Türkiye may also claim taxing rights.
• Credit in the Netherlands for tax paid in Türkiye, and vice versa, follows the treaty; the advisers in both countries need to work in a coordinated way.

Conclusion

In 2026 Dutch corporate income tax is 19% up to € 200,000 and 25.8% above it; for a mid-sized BV the effective rate usually stays around 20%. The real differences arise in how profit is calculated, in DGA salary and dividend planning, and in the filing calendar. Under our tax and compliance service we run the whole process, from monitoring the provisional assessment to the return; for a calculation specific to your company, we can talk in a free intro call.