Corporate Tax Calculator for Dutch Companies
Netherlands corporate tax is 26%. See how much you could save.
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How Netherlands companies reduce their corporate tax
The Netherlands levies vennootschapsbelasting (VPB) at 19% on the first €200,000 of taxable profit and 25.8% on profits above that threshold. While the Netherlands is itself a popular holding jurisdiction due to its participation exemption and extensive treaty network, many Dutch operating companies face significant tax costs on active trading and IP income above the Innovation Box threshold. Dutch companies with IP income above the €1 million qualifying threshold explore IP migration to Malta or Cyprus, where effective rates are 5% and 2.5% respectively. For consulting and services income, Cyprus and Ireland are the primary corridors. The Netherlands Participation Exemption exempts qualifying dividend income from Dutch corporation tax, making the Netherlands a useful intermediate holding location for groups with operations in multiple jurisdictions. Our calculator benchmarks your current Dutch tax position against the most relevant international corridors for your business type.
Top tax corridors for Netherlands companies
Ireland R&D + KDB (6.25%)
6% effectiveIreland's Knowledge Development Box taxes qualifying IP-derived income at 6.25%. For Dutch SaaS companies with qualifying R&D activity, establishing an Irish subsidiary to hold and develop IP is a well-trodden route used by major technology companies.
Cyprus IP Box (2.5%)
3% effectiveCyprus's IP Box reduces the effective tax rate on qualifying IP income to 2.5%. The Netherlands–Cyprus tax treaty network allows dividend repatriation with minimal withholding. Cyprus IP Box income is OECD-compliant under the modified nexus approach.
Malta Holding (5%)
5% effectiveMalta's refundable tax credit system delivers an effective corporate rate of approximately 5% for non-resident shareholders. The Netherlands–Malta treaty and EU Directive access make Malta a clean intermediate holding layer for Dutch groups expanding internationally.
Savings example: 🇳🇱 Netherlands → 🇮🇪 Ireland R&D + KDB (6.25%)
Annual Revenue
€1.3M
assumed
Tax in Netherlands
€323K
at 26%
Tax Optimised
€78K
at 6%
Indicative estimate based on statutory rates. Actual savings depend on structure, substance, and individual circumstances.
Frequently asked questions — Netherlands corporate tax
Does the Netherlands Innovation Box still apply?
Yes. The Dutch Innovation Box taxes qualifying IP income at 9% (previously 7%). To qualify, the IP must result from R&D work for which an S&O declaration (WBSO) has been granted, or from a registered patent. The Innovation Box is useful for companies with formal R&D programs, but many small-to-mid SaaS companies find it administratively burdensome compared to alternatives.
Is the Netherlands still a viable holding jurisdiction?
Yes for groups with genuine substance and treaty benefits. The Dutch participation exemption remains effective. However, the Netherlands has introduced substance requirements, principal purpose tests in treaties, and DAC6 reporting obligations that have reduced the appeal of pure holding structures without operational activity.
What are the Dutch CFC rules?
The Netherlands implemented ATAD1 CFC rules in 2019. CFC income is attributed to Dutch parent companies when they hold more than 50% in a low-tax (below 9% effective rate) foreign entity earning mainly passive income. Genuine economic activity in the CFC country provides a safe harbour.
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