Home Foreign businesses Dutch corporate income tax in 2026 for foreign-owned companies
Dutch corporate income tax in 2026 for foreign-owned companies
A Dutch BV (private limited company) pays Dutch corporate income tax, wherever its owners live. A foreign company pays it on the profit of its Dutch permanent establishment. Here are the rates, the deadline and the rules that matter most.
Your corporate income tax return, at a fixed fee
The annual return for a Dutch BV, or for the permanent establishment of a foreign company, prepared and filed.
Who pays
- A BV incorporated under Dutch law counts as established in the Netherlands for corporate income tax, also when its owners or directors live abroad
- A foreign company pays Dutch corporate income tax on the profit of its permanent establishment in the Netherlands, such as an office or people working here
Rates in 2026
19% on taxable profit up to € 200,000, and 25.8% on profit above that.
Deadline
The return must in principle be filed within five months after the end of the financial year: before 1 June when the financial year is the calendar year. An adviser can request an extension.
Rules that often matter for foreign-owned companies
- Losses can be carried forward, but above € 1 million of profit only half of the profit can be offset
- Net interest costs above 24.5% of the EBITDA, or above € 1 million if that is higher, are not deductible
- Dividends and capital gains from a shareholding of at least 5% are in general exempt (participation exemption)
- Transactions with group companies must be at arm's length (transfer pricing)
What we do
We prepare and file the corporate income tax return: € 395 per year for a Dutch BV, € 495 per year for a permanent establishment, including the profit allocation. In our Dutch BV package (€ 150 per month) the return is included, with the accounting, every VAT return and the annual accounts.
Is your BV part of an international group? See also Dutch VAT compliance for international groups.
Frequently asked questions
What is the corporate tax rate in the Netherlands in 2026?
19% on profit up to € 200,000 and 25.8% above that.
When is the corporate income tax return due?
In principle within five months after the end of the financial year. An adviser can request an extension.
Does a BV with foreign owners pay Dutch corporate income tax?
Yes. A BV incorporated under Dutch law is treated as established in the Netherlands, wherever its owners live. A tax treaty can affect where the profit is finally taxed.
A Dutch BV or branch with foreign owners? Tell us about the company.
Tell us briefly what is going on. Within one working day you hear what we can do for you and what it costs, before we start.
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