Netherlands — corporate tax, VAT, and dividend treatment
Netherlands corporate income tax (25.8%), VAT (21%), and dividend withholding (15%), with cross-country context.
Country notes
Standard CIT rate is 25.8% on taxable income above EUR 200,000. The reduced first-bracket rate of 19% applies on taxable income up to EUR 200,000. The participation exemption (deelnemingsvrijstelling) generally exempts qualifying dividends and capital gains from subsidiaries.
Key data
| Corporate income tax | 25.8% |
|---|---|
| Standard VAT | 21% |
| Dividend withholding (default) | 15% |
| Currency | EUR |
| EU member | Yes |
Cross-country context
| Corporate income tax | 25.8% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #11 of 13 |
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Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Belastingdienst — Belastingdienst — Dutch Tax and Customs Administration (accessed )
- European Commission — European Commission — policy and country information (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
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