• 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
    No

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    Yes

    VAT Standard Rate
    21%

    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.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2018 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us