Corporate income tax return: deadlines, extensions and what goes with it

Written by Ilias Aarrass6 min read · Published on 9 October 2026 · Last reviewed on 9 October 2026

In short

The corporate income tax return is due within five months after the financial year, so before 1 June for a calendar year. An extension usually runs until 1 November, or longer through a tax consultant's extension scheme. You avoid tax interest with a correct provisional assessment requested before 1 June.

Even a BV without turnover files a corporate income tax return every year.
Request an extension before 1 June; you usually get until 1 November.
Tax interest on corporate income tax runs from six months after the financial year.
The corporate income tax return and filing the annual accounts are two separate obligations.

With a sole proprietorship you file one income tax return a year and your profit is part of it. With a BV a second return is added: the corporate income tax return, or vpb for short. The BV is a taxpayer in its own right, with its own deadlines, its own provisional assessment and its own penalty if it is late. Many new director-shareholders only discover this when the first reminder arrives. This article explains when the return is due, how extensions work, how to avoid tax interest and what you need to have ready.

The deadline: five months after the financial year

The corporate income tax return must be filed before the first day of the sixth month after the end of the financial year. If your financial year equals the calendar year, that is 1 June. The return for 2025 had to be filed before 1 June 2026, the one for 2026 before 1 June 2027.

You usually receive an invitation in Mijn Belastingdienst Zakelijk. If you do not, you are not released from the obligation: a BV is always liable to tax, even in a year without turnover. A dormant BV therefore simply files a return, often with zeros. You log in with eHerkenning, or your bookkeeper files the return through their software.

Requesting an extension

If 1 June is not feasible, request an extension before that date. You can do this online in Mijn Belastingdienst Zakelijk or with a form. With a financial year equal to the calendar year, the extension usually runs until 1 November. If you want longer, you must explain why.

If your BV works with a bookkeeper or tax adviser, the return usually falls under the extension scheme for tax consultants. The returns for 2025 can then be filed in stages until 1 May 2027 at the latest. Note: an extension for the return is not an extension of tax interest.

Avoiding tax interest with a provisional assessment

On corporate income tax you pay later than the tax authorities consider reasonable, they charge tax interest. For corporate income tax it runs from six months after the end of the financial year, so from 1 July. You avoid it by requesting a provisional assessment before 1 June or having your existing provisional assessment adjusted to the expected profit, or by filing your complete return before that date.

The high percentage makes this one of the most expensive mistakes for a profitable BV. More on how it works is in avoiding tax interest and the provisional assessment.

Worked example: 2026 profit of 80,000 euros

Taxable profit: 80,000 euros
19% corporate income tax on the first bracket: 15,200 euros
Provisional assessment in January: 9,000 euros
Still to pay: 6,200 euros

Result: If you have the provisional assessment raised to 15,200 euros before 1 June 2027, you avoid tax interest on that 6,200 euros. If you do nothing, interest runs from 1 July 2027 until the final assessment.

What do you need for the return?

The return is based on the BV's tax accounts. The commercial annual accounts, which you file with the Chamber of Commerce, and the taxable profit do not always match; think of partly deductible costs or depreciation that works differently for tax. See annual accounts for the filing obligation.

Balance sheet and profit and loss account for the financial year
The director-shareholder's customary salary and the payroll returns
The balance of the current account with the director-shareholder
Investments, for depreciation and investment deduction
Partly deductible costs, such as entertainment and mixed costs
Dividend paid or resolved

The rates and what comes after the return

In 2026 the BV pays 19 per cent on the first 200,000 euros of profit and 25.8 per cent above that; see the corporate income tax rates. After the return a final assessment follows. It can be issued up to three years after the end of the financial year, or longer if you had an extension.

What remains after corporate income tax can be paid out as dividend. You then pay box 2 tax on that in your own income tax return.

Frequently asked questions

When is the 2026 corporate income tax return due?

With a financial year equal to the calendar year, before 1 June 2027, unless you have an extension.

Does a BV without turnover also have to file?

Yes. A BV is always liable to tax. A dormant BV simply files a return, even if the amounts are often zero.

Does an extension for the return prevent tax interest?

No. You only avoid tax interest with a correct provisional assessment that you request or have adjusted before 1 June, or with a complete return before that date.

Is the corporate income tax return the same as filing the annual accounts?

No. The return goes to the tax authorities, the annual accounts to the Chamber of Commerce. They are two separate obligations with their own deadlines.

Sources

Extension for the corporate income tax returnBelastingdienst · belastingdienst.nl
General State Taxes ActOverheid.nl · wetten.overheid.nl

Sources checked on 9 October 2026

This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.