How much corporate income tax does a BV pay?
Short answer
In 2026, a BV pays 19% corporate income tax (vennootschapsbelasting) on the first €200,000 of profit and 25.8% on the excess. The return must be filed within five months of the end of the financial year, unless you have an extension. With a provisional assessment, you pay in instalments.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
Corporate income tax is calculated on the taxable profit: the profit under the tax rules, after deductible costs such as the DGA's salary, depreciation and interest. A BV with €100,000 of taxable profit therefore pays €19,000 in corporate income tax.
What reduces the profit
- The DGA's customary salary and other salaries
- Depreciation and the small-scale investment deduction (KIA)
- Losses from previous years that you can still offset
- Pension contributions and business insurance
With a holding company
A holding company and operating company can form a fiscal unity (fiscale eenheid). They then file one return, and losses of one BV are offset against profits of the other.
Sources
- Belastingdienst: corporate income tax rates (in Dutch)
- Belastingdienst: provisional assessment (in Dutch)
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.