Netherlands corporate tax rate 2026: 19% and 25.8%

A Dutch BV pays 19% corporate income tax on the first €200,000 of taxable profit and 25.8% on the rest. Returns are due five months after year end unless extended.

Alexia M.Comparisons and market guides editor

Published: 9 August 2026
Reading time: 1 min read

"Netherlands corporate tax rate" comes with "2026", "return due date" and "filing deadline" in Google's suggestions. The two-band rate has been stable since 2023.

The bands

Taxable profit	Rate
Up to €200,000	19%
Above €200,000	25.8%

A BV with €350,000 of taxable profit pays €38,000 on the first €200,000 and €38,700 on the rest: €76,700.

Deadlines

Return: five months after year end, so 31 May for a calendar year, unless extended.
Provisional assessments: issued on estimated profit; adjust them if the estimate is off.

Currency

Dutch tax profit is in euros by default. A BV whose operations run mainly in dollars can request approval to use a functional currency. Otherwise, dollar revenue is translated and exchange results count.

Records

The Belastingdienst expects records kept for seven years. Bank and payment records that show counterparty, currency and date make the year-end work faster.

Paying into the Netherlands: the local rail

What	Detail
Local rail	SEPA Instant Credit Transfer
Run by	European Payments Council scheme, run by each bank; Dutch banks send nearly all domestic transfers instantly
Settlement	Under ten seconds, 24/7
Published fee	By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer

Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet records each receipt, conversion and payout with its rate and date and exports statements. EUR and GBP details come on Growth; USD on every plan. Check our eligibility list for Dutch companies. Rivet is not a bank; regulated partner institutions hold the funds. See Accounts.

Questions people ask

What is the corporate tax rate in the Netherlands in 2026?

19% on taxable profit up to €200,000 and 25.8% above.

When is the Dutch corporate tax return due?

Within five months after the end of the financial year, unless an extension is granted, typically through a tax adviser's scheme.

What is a provisional assessment?

An assessment issued during or before the year based on estimated profit. Paying it on time avoids tax interest.

Can a BV keep its tax books in dollars?

Companies whose functional currency is not the euro can apply to calculate profit in that currency. Ask the Belastingdienst.

Sources

Written by

Alexia M.

Comparisons and market guides editor

Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.