Netherlands Corporate Tax Calculator 2026 (25.8%)
Estimate corporate income tax in the Netherlands on any profit: tax due, effective rate and profit after tax, with the 25.8% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in the Netherlands
19% on the first €200,000.00 and 25.8% above €200,000.00
Financial year 2026 (usually the calendar year)
19% on the first EUR 200,000 of taxable profit, 25.8% on the rest (same rates 2023-2026)
Who qualifies for the lower rates
- Rates and the EUR 200,000 bracket are unchanged for 2023, 2024, 2025 and 2026.
- Innovation box (9% effective rate) and fiscal investment fund (0%) regimes exist but are not modelled.
Local taxes and minimum taxes
No local corporate income tax.
Pillar Two (from 31 Dec 2023) for groups >= EUR 750m not modelled.
Filing and payment
Annual return generally due 5 months after the financial year end (extension on request); provisional assessments during the year
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in the Netherlands?
19% on the first €200,000.00 and 25.8% above €200,000.00
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €19,000.00 of tax, an effective rate of 19%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Rates and the EUR 200,000 bracket are unchanged for 2023, 2024, 2025 and 2026. Innovation box (9% effective rate) and fiscal investment fund (0%) regimes exist but are not modelled.
When is the corporate tax return due?
Annual return generally due 5 months after the financial year end (extension on request); provisional assessments during the year
Does the estimate include local taxes and minimum taxes?
No local corporate income tax. Pillar Two (from 31 Dec 2023) for groups >= EUR 750m not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Belastingdienst and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Tarieven vennootschapsbelasting (rates for 2026, 2025, 2024 and 2023) — Belastingdienst
- Netherlands - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 29 May 2026) — PwC
- Netherlands - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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