{"id":7135,"date":"2026-04-16T06:33:16","date_gmt":"2026-04-16T04:33:16","guid":{"rendered":"https:\/\/www.profinancials.nl\/?post_type=nieuws&p=7135"},"modified":"2026-04-14T13:48:32","modified_gmt":"2026-04-14T11:48:32","slug":"corporate-income-tax-rates","status":"publish","type":"nieuws","link":"https:\/\/www.profinancials.nl\/en\/nieuws\/corporate-income-tax-rates\/","title":{"rendered":"Corporate income tax rates"},"author":5,"featured_media":7136,"parent":0,"menu_order":0,"template":"","meta":{"blog_intro":" \r\n

Want quick clarity on the CIT rate for your BV? On this page you\u2019ll find the current brackets for 2026, a concise overview of the 2020\u20132026 corporate income tax rates, and a short calculation guide. Looking for certainty and optimization? Profinancials prepares your return and provides proactive advice.<\/span><\/p>","blog_key_takeaways":[],"blog_part_1":"

Corporate income tax rates 2026 - current brackets<\/span><\/h2>\r\n

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 \u20ac200,000 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 <\/span>Provisional assessment 2026 and CIT planning<\/span><\/a>.<\/span><\/p>\r\n

Quick calculation example: with a taxable profit of \u20ac500,000 you pay 19% on \u20ac200,000 and 25.8% on \u20ac300,000.<\/span><\/p>\r\n\r\n

Overview of CIT rates 2020\u20132026<\/span><\/h3>\r\n
\r\n<\/colgroup>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\r\n

Year<\/span><\/p>\r\n<\/th>\r\n

\r\n

Bracket 1 - up to and including<\/span><\/p>\r\n<\/th>\r\n

\r\n

Rate bracket 1<\/span><\/p>\r\n<\/th>\r\n

\r\n

Rate bracket 2<\/span><\/p>\r\n

\u00a0<\/span><\/p>\r\n<\/th>\r\n<\/tr>\r\n<\/thead>\r\n

\r\n

2026<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac200,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

19.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.8%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2025<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac200,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

19.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.8%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2024<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac200,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

19.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.8%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2023<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac200,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

19.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.8%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2022<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac395,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

15.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.8%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2021<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac245,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

15.0%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.0%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

2020<\/span><\/p>\r\n<\/td>\r\n

\r\n

\u20ac200,000<\/span><\/p>\r\n<\/td>\r\n

\r\n

16.5%<\/span><\/p>\r\n<\/td>\r\n

\r\n

25.0%<\/span><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/div>\r\n

The years above help you quickly compare with earlier rate periods such as 2020, 2021, 2022 and 2023.<\/span><\/p>\r\n\r\n

How to calculate corporate income tax<\/span><\/h2>\r\n

You pay CIT on the taxable amount: profit minus offsettable losses. In broad terms it works like this:<\/span><\/p>\r\n\r\n