Profit tax rates

The profit tax rates (VPB) for business entities (B.V.) in the Netherlands vary according to your turnover. 

The profit tax rate (VPB) for business entities from 2020

Taxable profitTax rate
0 - € 200,00016,5 %
€ 200,001 and upwards25%

Profit tax rate (VPB) for business entities 2015 - 2018

Taxable profitTax rate
0 - € 200,00020 %
€ 200,001 and upwards25%

The taxable profit (VPB) is calculated over the amount of profit for a given book year. The profit can be offset against losses from the previous year.

Various tax rules may be applied to a taxable profit in order to lower the taxable amount:

  • investment tax credit
  • fiscal reserves
  • agricultural tax exemptions
  • forest tax exemptions
  • exemption for large scale road construction works
  • maritime tax credits
  • profit waivers
  • depreciations for business assets

Need help with your business taxes?

Business tax support   Contact us