Box 2 Tax Rates
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 year | Tax Rate |
|---|---|
| 2022 | 26.90 % |
| 2021 | 26.90 % |
| 2020 | 26.25 % |
| 2019 | 25.00 % |
Do you need help with your income taxes? For more information go to Income tax Netherlands or click on one of the links below.
Blue Umbrella for Dutch tax matters
Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or own a business, we'll make your life easier and save you money.
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