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 profit | Tax rate |
|---|---|
| 0 - € 200,000 | 16,5 % |
| € 200,001 and upwards | 25% |
Profit tax rate (VPB) for business entities 2015 - 2018
| Taxable profit | Tax rate |
|---|---|
| 0 - € 200,000 | 20 % |
| € 200,001 and upwards | 25% |
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
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