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 yearTax Rate
202226.90 %
202126.90 %
202026.25 %
201925.00 %

Do you need help with your income taxes? For more information go to Income tax Netherlands or click on one of the links below.

Income tax support      Contact us

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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.