by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRThe Innovation Box (innovatiebox) taxes qualifying income from self-developed intellectual property at an effective corporate rate of just 9%, instead of the standard rates, to encourage R&D....
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRThe participation exemption (deelnemingsvrijstelling) is a cornerstone of Dutch corporate tax: dividends and capital gains a Dutch company receives from a qualifying shareholding (generally 5% or...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRChoosing a Dutch business structure is a key tax decision. A sole proprietorship (eenmanszaak / ZZP) is simple and cheap, taxed in Box 1 with valuable deductions (self-employed deduction, SME...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRDutch corporate income tax (vennootschapsbelasting, vpb) applies to companies like the BV and NV at two rates in 2025: 19% on the first EUR 200,000 of taxable profit and 25.8% above that. Resident...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRDutch retirement saving has three pillars: the state pension (AOW), funded by national insurance contributions and paid to all residents from state pension age; occupational pensions through...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRDutch property taxation depends on use. Your primary residence is taxed in Box 1: a deemed rental value (eigenwoningforfait) is added to income, against which mortgage interest is deductible...
