Profit tax rates

The profit tax rates (VPB) for business entities (B.V.) in the Netherlands are different per turnover. The applicable rates are provided below. 

The profit tax rate (VPB) for business entities as of 2019

Taxable profitTax rate
0 - € 200,00019 %
€ 200,001 and up25%

The profit tax rate (VPB) for business entities as of 2015 - 2018

Taxable profitTax rate
0 - € 200,00020 %
€ 200,001 and up25%

The taxable profit (VPB) is calculated over the amount of profit for a given book year. The profit can be offset against losses of 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 to large scale road construction works
  • maritiem tax credits
  • profit waivers
  • depreciations business activa

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 have a small business, we'll make your life easier and save you money.