The exact amount of tax you and your company will pay in the Netherlands will depend on the situation and the structure you choose. Among other things, it matters whether you and/or others will be employed by your company, how much profit you will make and whether you will incorporate a single private limited (BV) or a holding structure.
If you have a BV limited company, the following taxes can apply:
VAT (BTW) - 21% sales tax
Corporate income tax (Vennootschapsbelasting) - from 15%
In 2020 the corporate income tax rate in the Netherlands was 16,5% up to € 200.000 and 25% for profits over 200.000 25,0%. In 2021 the corporate income tax rate will be decreased to 15% over the first € 245.000 and 25% for profits over € 245.000. In 2022 the rates will remain the same, but the threshold will be increased even further to € 395.000. In effect the tax burden from corporate income tax will decrease further.
15% (up to €395.000)
25,8% (profits exceeding €395.000)
9% on profits derived from qualifying innovative activities
There are many tax advantages and incentives to get your business started in the Netherlands. Find some of the most important ones below:
One of the lowest corporate income tax rates in Europe.
Participation exemption. No taxation of inter-company dividend payouts.
The 30%-ruling. This gives a 30% tax break on wages in certain cases.
Decreased corporate tax rate for innovative businesses (Innovation Box)..
In the top of countries with most bilateral tax treaties to avoid double taxation.
WBSO R&D tax credit. Innovative businesses who obtain this tax credit pay less wage tax and national insurance contributions.
The Energy Investment Allowance (EIA) lets qualifiying companies deduct 45% of the investment costs from the taxable profit on top of the usual depreciation.
MIA & VAMIL schemes. The MIA lets qualifying companies deduct a maximum of 36 percent of the investmens costs for environmentally firendly investments on top of the company's regular investment deductions. The Vamil gives qualifying companies the opportunity to decide when to write off 75 percent of your investment costs, which gives advantages both in liquidity and interest.
Fiscal unity system that provides tax consolidation within a group (holding and operating BV).