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 % |
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