Corporate Income Tax (VPB): Who Qualifies and What You Get
Learn about the Dutch corporate tax obligations, including the rates applied to profits and how to avoid interest on miscalculated assessments.
This is a tax requirement for businesses operating in the Netherlands to ensure they contribute to public finances based on their annual profits.
Who it's for
This scheme applies to all companies that are residents of the Netherlands.
What you get
By complying with this tax, your company maintains legal standing and meets the necessary fiscal transparency requirements required by the state.
What it costs you
You will pay a percentage of your company's profit. The rate is 19% on the first €200k and 25.8% on any amount above that. You are also required to complete and submit an annual tax filing.
The catch to know
The government often issues provisional assessments, which are estimated tax amounts. If these estimates are miscalculated or incorrect, you may end up owing interest. It is important to adjust these estimates early to avoid extra costs.
How to apply
- Calculate your company's annual profit.
- Prepare your annual tax filing (VPB-aangifte).
- Submit the necessary documentation through the official portal.
- Monitor your provisional assessments (Voorlopige aanslag) to ensure they are accurate.