Tax rates for substantial interest.

If you own direct or indirect interest of 5% or more, a so-called substantial interest, in a company or partnership, you may be liable for box 2 taxation.  If you own share option representing a minimum of 5% in a company also classify for box 2 taxation. 

Note: a salary your received from a bv or nv is taxed in box 1. 

For box 2 the following tax rates apply.

Tax yearTax Rate
202226.90 %
202126.90 %
202026.25 %
201925.00 %

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