• Netherlands Tax Features

  • Taxable Basis
    Netherlands tax resident companies are taxed on their worldwide income whereas non-Netherlands tax resident companies are taxed only on income generated in The Netherlands

    Taxable Period
    Calendar year or any other 12-month period

    Corporation Tax Rate(s)
    - Taxable profits up to €200,000 at 20%
    - Taxable profits over €200,000 at 25%

    Ordinary Tax Losses
    Can be carried forward for 9 years. Can be carried back for 1 year

    Capital Gains
    Taxable under corporation tax except for gains from qualifying participations

    Capital Gains Tax Rate(s)
    - Gains on disposal of qualifying participations are exempt
    - Other gains at 20% or 25%

    Capital Losses
    Can be set-off against other taxable income except from capital losses on qualifying participations

    Stamp Duty

    Capital Duty

    Other Taxes


    VAT Standard Rate

    VAT Reduced Rate(s)
    6% and 0%

    VAT Registration Threshold
    No threshold

    VAT Filing & Payment
    Monthly, quarterly or annually

Compare the Netherlands to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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