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 2023
| Taxable profit | Tax rate |
|---|---|
| 0 - € 200,000 | 19.0 % |
| € 200,001 and upwards | 25.8 % |
The profit tax rate (VPB) for business entities from 2022
| Taxable profit | Tax rate |
|---|---|
| 0 - € 200,000 | 15.0 % |
| € 200,001 and upwards | 25.8 % |
The profit tax rate (VPB) for business entities from 2021
| Taxable profit | Tax rate |
|---|---|
| 0 - € 200,000 | 15.0 % |
| € 200,001 and upwards | 25.0 % |
The profit tax rate (VPB) for business entities from 2020
| Taxable profit | Tax rate |
|---|---|
| 0 - € 200,000 | 16,5 % |
| € 200,001 and upwards | 25.0 % |
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?
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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