Source: https://rivet.global/blog/netherlands-corporate-tax-rate-2026
Published: 2026-08-09 · Updated: 2026-08-09 · By Alexia M.

# Netherlands corporate tax rate 2026: 19% and 25.8%

Dutch corporate income tax in 2026: 19% on the first €200,000 of taxable profit and 25.8% above, the filing deadline, provisional assessments and currency rules.

## Key takeaways

- Dutch corporate income tax is 19% on the first €200,000 of taxable profit and 25.8% above it.
- The return is due five months after the end of the financial year; tax advisers can get extensions.
- The Belastingdienst issues provisional assessments during the year based on expected profit.
- Profits are calculated in euros unless the company has approval to use a functional currency.

"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](https://www.europeanpaymentscouncil.eu/what-we-do/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](/accounts).

## Questions

### 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.