What are the current Dutch corporate tax rates?

For fiscal years from 2023 onward, the Vpb applies at 19% on the first €200,000 of taxable profit and 25.8% on any profit above that threshold. These rates replaced the previous 15%/25% brackets.

What is vennootschapsbelasting (Vpb)?

Vpb is the Dutch corporate income tax levied on the worldwide profits of Dutch-resident companies (BV, NV, etc.) and on Dutch-source profits of non-resident entities. It is administered by the Belastingdienst (Dutch Tax Authority).

Does this calculator include the Innovation Box or other incentives?

No. The calculator applies the standard two-tier rates only. Regimes such as the Innovation Box (9% effective rate on qualifying IP income), the fiscal unity, or specific participation exemptions require separate analysis.

Is taxable profit the same as accounting profit?

Not necessarily. Taxable profit is accounting profit adjusted for Dutch tax add-backs and deductions — for example, non-deductible costs, depreciation differences, and interest limitation rules (EBITDA rule). Enter the Belastingdienst-adjusted figure for an accurate result.

Does the €200,000 threshold apply per legal entity?

Yes, the lower 19% bracket applies per Dutch legal entity. Companies that form a fiscal unity (fiscale eenheid) share one bracket across the group.

Can I use this for a sole trader or partnership?

No. The Vpb applies to corporate entities (BV, NV, cooperative, etc.). Sole traders (eenmanszaak) and partnerships (VOF, maatschap) pay inkomstenbelasting (income tax) at personal rates instead.

Netherlands Corporate Tax Calculator

Enter your taxable profit to instantly calculate Dutch corporate income tax (Vpb) using the two-tier bracket: 19% up to €200k, 25.8% above.

Company Details

Taxable Profit (EUR)

€

Rates applicable from fiscal year 2023: 19% on the first €200,000 and 25.8% above.

Enter your taxable profit and click Calculate Vpb to see results.

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Summary

This calculator computes the Dutch vennootschapsbelasting (Vpb), the corporate income tax charged on profits earned by companies resident in the Netherlands. The tax uses a two-bracket structure: the first €200,000 of taxable profit is taxed at 19%, and any profit above that threshold is taxed at 25.8%. The tool breaks down the liability per bracket, shows the total Vpb payable, and reports the effective tax rate and after-tax profit for quick financial planning.

How it works

Enter your company's taxable profit for the year in euros.
The calculator applies 19% to the portion up to €200,000.
Any profit above €200,000 is taxed at 25.8%.
Both bracket amounts are summed to give total Vpb payable.
After-tax profit and effective tax rate are displayed instantly.

Use cases

Estimate annual Vpb liability before filing with the Belastingdienst.
Model tax scenarios at different profit levels for financial planning.
Compare the Dutch corporate tax burden to other jurisdictions.
Plan dividend distributions and retained earnings after Vpb.
Prepare investor financial projections that account for Dutch tax.
Verify manual calculations for straightforward single-entity structures.

Frequently Asked Questions

Last updated: 2026-06-18 · Reviewed by Nham Vu