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Taxes

Netherlands — Tax: Corporate Tax

Netherlands's combined statutory corporate income tax rate is 25.8% (2026), according to the OECD Tax Database.

VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18

Why this matters

A relocating business or entrepreneur should understand the Netherlands' corporate tax system to minimize tax liabilities and comply with regulations.

Key facts

  • Combined statutory corporate income tax rate (national plus sub-national): 25.8% (2026)
  • Central government rate: 25.8% (2026)
  • Rate targeted at small businesses: 19% (2026)

Steps

  1. Obtain a Dutch Chamber of Commerce registration — Foreign companies must register with the Dutch Chamber of Commerce to be eligible for a Dutch tax ID number.
  2. Determine the company's tax residency — The company's tax residency status will determine which tax rates and regulations apply.
  3. File annual tax returns — Companies in the Netherlands are required to file annual tax returns with the Dutch tax authorities.
  4. Consult with a tax professional — Due to the complexity of the Dutch corporate tax system, it is highly recommended to consult with a tax professional to ensure compliance with regulations and to minimize tax liabilities.

Costs

  • Registration fee for the Dutch Chamber of Commerce: €20-€100
  • Annual tax return fees: Varies by accountant or tax professional
  • Penalties for late or incorrect tax submissions: €100-€1,000

Timelines

  • Time to register with the Dutch Chamber of Commerce: 1-2 weeks
  • Time to file annual tax returns: 2-4 months
  • Time to resolve tax disputes or penalties: Varies, typically several months to a year

Required documents

  • Dutch Chamber of Commerce registration certificate
  • Tax ID number
  • Annual tax return
  • Balance sheet and profit and loss statement

Common mistakes

  • Incorrectly determining the company's tax residency status
  • Failing to register with the Dutch Chamber of Commerce
  • Incorrectly filing annual tax returns

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.

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