Netherlands Private limited company (BV) tax calculator 2026
A Dutch BV pays corporate income tax (vennootschapsbelasting) at 19% on the first €200,000 of profit and 25.8% on profit above that. When a director-shareholder distributes profit, Box 2 dividend tax applies at 24.5% (rising to 31% on larger amounts).
This calculator estimates the corporate income tax a Netherlands private limited company (BV) owes for the 2026 year, and the Box 2 tax on dividends paid out to a substantial shareholder.
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Result
Netherlands Private limited company (BV) tax rates 2026
| Band or item | Rate |
|---|---|
| Corporate tax: Up to €200,000 | 19% |
| Corporate tax: Over €200,000 | 25.8% |
| Dividend tax (on distribution) | 24.5% |
Source: taxsummaries.pwc.com
How is a Dutch BV taxed in 2026?
A BV is a separate taxable entity that pays vennootschapsbelasting (Vpb) on its taxable profit. The rate is banded: the first €200,000 of profit is taxed at 19%, and every euro of profit above €200,000 is taxed at 25.8%. There is no separate lower starter rate below the €200,000 threshold, so the 19% band applies to all BVs on their first €200,000.
Taxable profit is the company's commercial result adjusted for tax rules (non-deductible costs, depreciation limits, participation exemption on qualifying subsidiary income, and loss relief). The calculator applies the two-band structure to the taxable profit you enter.
Corporate tax plus dividends: the two-layer system
Profit left in the company is only taxed once, through Vpb. But a director-shareholder who wants the money personally faces a second layer. A substantial interest (an interest of 5% or more in the BV) means dividends fall in Box 2 of personal income tax. In 2026 Box 2 is charged at 24.5% on the lower band of income and 31% on amounts above the band threshold.
Because the BV has already paid Vpb on the profit, the combined burden on distributed profit is the corporate rate plus Box 2 on what remains. Retaining profit inside the BV defers this second layer until a distribution is actually made.
Worked example: a BV with €250,000 profit
Assume a BV has €250,000 of taxable profit in 2026.
- First €200,000 at 19% = €38,000
- Remaining €50,000 at 25.8% = €12,900
- Total corporate tax (Vpb) = €50,900
That leaves €199,100 of after-tax profit. If the shareholder distributes all of it and it stays within the lower Box 2 band, dividend tax at 24.5% is about €48,780, leaving roughly €150,320 in the shareholder's hands. On this €250,000 of profit the effective combined take is close to 40% once both the corporate layer and Box 2 are counted.
Frequently asked questions
How much corporate tax does a Dutch BV pay in 2026?
A BV pays 19% vennootschapsbelasting on the first €200,000 of taxable profit and 25.8% on profit above €200,000. A BV with €200,000 profit owes €38,000.
What is the Dutch corporate tax rate above €200,000?
Profit exceeding €200,000 is taxed at the top rate of 25.8%. For example, €300,000 of profit gives €38,000 on the first €200,000 plus €25,800 on the next €100,000, totalling €63,800.
How are BV dividends taxed for the owner?
A shareholder with a substantial interest (5% or more) pays Box 2 tax on dividends at 24.5% on the lower band, rising to 31% on larger distributions in 2026.
What is the combined tax on profit paid out of a BV?
Distributed profit is taxed twice: up to 25.8% corporate tax, then 24.5% Box 2 on what remains. On profit within the 19% band, the combined effective rate is roughly 38.8% before the higher bands apply.
Is there a lower starter corporate rate for small BVs?
Yes, in effect: the reduced 19% rate applies to the first €200,000 of profit for every BV, with only the excess taxed at 25.8%. There is no additional micro-company exemption below that.
When does the shareholder pay Box 2 tax?
Box 2 tax at 24.5% is due only when the BV actually distributes a dividend. Profit retained inside the BV is taxed with 19%/25.8% corporate tax but defers the 24.5% shareholder layer.
Official sources
- Belastingdienst — Corporate & personal income tax