Corporate income tax rates

Corporate income tax rates 2026 - current brackets

Corporate income tax has two brackets. For 2026 the announced rates align with recent years: 19% on the portion of the taxable amount up to and including €200,000 and 25.8% on the remainder. The bracket threshold applies per taxpayer. Note: final rates can be confirmed or adjusted via the annual Tax Plan and publications by the Dutch Tax Administration. Avoid cash-flow surprises by submitting your provisional assessment on time: see the Provisional assessment 2026 and CIT planning.

Quick calculation example: with a taxable profit of €500,000 you pay 19% on €200,000 and 25.8% on €300,000.

Overview of CIT rates 2020–2026

The years above help you quickly compare with earlier rate periods such as 2020, 2021, 2022 and 2023.

How to calculate corporate income tax

You pay CIT on the taxable amount: profit minus offsettable losses. In broad terms it works like this:

• Determine commercial profit and apply tax adjustments.

• Offset any losses from other years under the CIT loss relief rules.

• The result is the taxable amount. Then apply the correct rate per bracket.

Watch out for special items such as the innovation box — this can lead to a lower effective rate for qualifying profits. Do you need support with the financial statements and the CIT base to which the rates are applied? Accounting firm for BVs and CIT administration.

Situations that can affect the effective rate

CIT fiscal unity: within a fiscal unity, companies are treated as one taxpayer for corporate income tax and profits and losses are pooled, enabling mutual offsetting and potentially using up the lower bracket sooner within that fiscal unity. Artificially splitting up to make use of the lower rate more often involves tax and legal considerations. Always have any structural change reviewed.

Non‑calendar financial year: the €200,000 bracket threshold is time‑apportioned if your financial year is shorter or longer than 12 months. This can raise or lower the threshold for the 19% bracket.

Specific regimes: exemptions may apply for investment institutions and the innovation box can lead to a lower effective rate. Check whether your activities qualify. Do you have foreign shareholders or cross‑border activities? Read more about CIT in the Netherlands for foreign businesses.

Frequently asked questions

What are the corporate income tax rates in 2026?

For 2026, the CIT rates follow the current structure: 19% up to and including €200,000 and 25.8% on the remainder. Final determination runs via the annual Tax Plan and publications by the Dutch Tax Administration.

What are the corporate income tax rates?

Corporate income tax has two brackets. In recent years: 19% on the first €200,000 and 25.8% on the remainder. In 2022 it was still 15% up to €395,000 and 25.8% above that. See the year-by-year overview on this page.

How high is corporate income tax for a BV?

A BV is subject to the same CIT rate as other domestically taxable entities. You pay 19% up to and including €200,000 of taxable profit and 25.8% on the portion above that, taking into account loss relief and any special regimes. For SMEs and BVs with local activities: Tax support for local entrepreneurs (CIT).

What is the corporate income tax rate in 2027?

The rate for 2027 is not yet final. It is set annually in the Tax Plan. For now, use the current brackets and check for updates around Budget Day (Prinsjesdag) or contact us for advice. Need help right away? Corporate income tax advisor in Eindhoven.

Need help with your CIT return or rate planning?

Profinancials handles your corporate income tax return, checks optimal use of brackets and loss relief, and advises on structural choices. Want us to review your situation? Contact us for a quick, clear calculation or book a Consultation on corporate income tax and optimal CIT rates right away.