09 January 2023 Add expertise tag Add service tag Add country tag
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An overview of the 2022 Dutch rates relevant for corporations in the Netherlands.

Corporate income tax:

Corporate income tax - 2023
Taxable profit    Rate  Tax per bracket  Cumulative tax per bracket
More than:         Less than:        
- € 200,000  19% € 38,000  € 38,000 
€ 200,000  - 25,8% - -

 Dividend withholding tax:

Dividend withholding tax- 2023
Rate 15%

Real estate transfer tax:   

Real estate transfer tax- 2023
The rate for real estate other than private houses  10,4%
The rate for second houses or investment real estate  10,4% 
The rate for private houses  2%
The rate for qualifying starters (age between 18 and 35, and a maximum purchase price of € 440,000)  0%

Value Added Tax (VAT or "BTW"):       

Value Added Tax - 2023


High       21%
  Low I      9%
  Low II     0%

 The above information is prepared with utmost care. Still, please note that the ultimate tax rates may differ from the rate indicated above, for instance, due to domestic changes of law, anti-abuse legislation, etc. Before you use this information, we therefore strongly recommend that you consult us to determine the accurate tax rate for your specific situation.