Dutch tax rates 2023 - corporations
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Last updated :
23-11-2023
09 January 2023
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Corporate Tax Services VAT advice & compliance Company Formation Services Accounting & Corporate Secretarial Services Payroll & HR services Corporate compliance Transfer Pricing Services Corporate Structuring Transfer Pricing International Tax Planning Mergers & Acquisitions International labor and cross border assignments Payroll & HR International accounting VAT Tax compliance
An overview of the 2022 Dutch rates relevant for corporations in the Netherlands.
Corporate income tax:
| Corporate income tax - 2023 | ||||
| Taxable profit | Rate | Tax per bracket | Cumulative tax per bracket | |
| More than: | Less than: | |||
| - | € 200,000 | 19% | € 38,000 | € 38,000 |
| € 200,000 | - | 25,8% | - | - |
Dividend withholding tax:
| Dividend withholding tax- 2023 | |
| Rate | 15% |
Real estate transfer tax:
| Real estate transfer tax- 2023 | |
| The rate for real estate other than private houses | 10,4% |
| The rate for second houses or investment real estate | 10,4% |
| The rate for private houses | 2% |
| The rate for qualifying starters (age between 18 and 35, and a maximum purchase price of € 440,000) | 0% |
Value Added Tax (VAT or "BTW"):
| Value Added Tax - 2023 | ||
|
Rate |
High | 21% |
| Low I | 9% | |
| Low II | 0% | |
| Exempt | - | |
The above information is prepared with utmost care. Still, please note that the ultimate tax rates may differ from the rate indicated above, for instance, due to domestic changes of law, anti-abuse legislation, etc. Before you use this information, we therefore strongly recommend that you consult us to determine the accurate tax rate for your specific situation.
Ton Smit
Director / Senior Consultant
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