Corporate tax in 2026: rates and brackets
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
In 2026 a BV pays 19 per cent corporate tax on profit up to and including € 200,000 and 25.8 per cent on the part above that.
- It is a bracket system: only the part above € 200,000 falls in the high rate.
- At € 250,000 of profit you pay € 50,900, an effective rate of 20.4 per cent.
- Distribute the profit in full and box 2 comes on top, bringing the combined burden to around 38.8 per cent.
- The return is due within five months after the financial year ends, so by 1 June for a calendar financial year.
If you have a BV, it pays corporate tax (vpb) on the profit. Unlike a sole trader business, where you as a person pay income tax, the BV is a separate taxpayer. This article explains which rates and brackets apply in 2026, how to calculate the tax and what the combined burden is if you actually take the profit into private hands.
Which rates apply in 2026?
Corporate tax has two brackets in 2026. On profit up to and including 200,000 euros the BV pays 19 per cent. On the part above that, the high rate of 25.8 per cent applies. Rates and the bracket threshold are unchanged from 2025 and have stood still since 2023. When the return is due and how to avoid tax interest is explained in filing the corporate income tax return.
Note that this is a bracket system, not a threshold: only the part above 200,000 euros is taxed at 25.8 per cent. If you end up at 210,000 euros of profit, your whole profit does not move to the high rate.
| Taxable amount | Rate | Tax over the full bracket |
|---|---|---|
| Up to and including € 200,000 | 19% | € 38,000 |
| Above € 200,000 | 25.8% | € 258 per € 1,000 |
What do you pay corporate tax on?
You pay corporate tax on the BV's taxable profit: turnover minus business costs, depreciation and deductions. A number of items lower that profit before the rate is applied.
- The salary you pay yourself. That is a cost for the BV; what the minimum is can be found under customary salary.
- Depreciation on business assets, spread over the years you use them.
- The investment deduction, if you invest enough in a year. See investment deduction.
- Losses from earlier years: in corporate tax one year back and indefinitely forward, with only half offsettable above one million euros of profit. See offsetting losses.
Worked example: profit above the bracket threshold
Suppose your BV is left with 250,000 euros of profit after your DGA salary and all costs. You then calculate per bracket, not over the whole.
Worked example: € 250,000 taxable profit
- First bracket: 19% on € 200,000
- € 38,000
- Second bracket: 25.8% on € 50,000
- € 12,900
- Total corporate tax
- € 50,900
Result: Effective rate 20.4 per cent. € 199,100 remains in the BV, on which box 2 tax only follows when you distribute it
How does corporate tax relate to box 2?
The profit remaining after corporate tax can stay in the BV or be paid out as dividend. If you distribute it to private, you pay box 2 tax on it. In 2026 that is 24.5 per cent on the first 68,843 euros per person and 31 per cent above that. With a tax partner the low rate applies jointly up to 137,686 euros.
The total burden therefore consists of two layers. As long as you leave the money in the BV, it stops at the first layer. More on this in paying dividend from your BV and box 2 explained.
Worked example: € 60,000 profit, fully distributed
- Corporate tax at 19%
- € 11,400
- Dividend available
- € 48,600
- Box 2 at 24.5% (below the € 68,843 threshold)
- € 11,907
Result: Net € 36,693 in private hands. Combined tax burden around 38.8 per cent
Return, provisional assessment and interest
The BV files a corporate tax return each year for the financial year. If your financial year matches the calendar year, the deadline is five months after it ends; an extension is possible. The tax authorities usually first impose a provisional assessment based on an estimate.
If that estimate is too low, you pay the balance later and tax interest runs on the difference. That tax interest is 5 per cent in 2026, so adjust your provisional assessment as soon as you see your profit coming in higher. Also read avoiding tax interest and provisional assessment: useful or not.
Why does this matter for your choice?
The layered burden means a BV only becomes more advantageous than a sole trader from a certain profit. At lower profits the sole trader's self-employed deduction and SME profit exemption weigh more heavily, while the BV obliges you to pay a customary salary and adds administration. Have your situation calculated before switching; the comparison is in sole trader or BV. What changes from 2027 in box 2 and for director-shareholders is in Tax Plan 2027.
Frequently asked questions
What is the corporate tax rate in 2026?
Nineteen per cent on profit up to and including 200,000 euros and 25.8 per cent on the part above that. Those rates and the threshold are the same as in 2025.
Do I pay 25.8 per cent on my whole profit if I go above 200,000 euros?
No. It is a bracket system. Only the part above 200,000 euros is taxed at 25.8 per cent; on the first 200,000 euros you keep paying 19 per cent.
Do I pay corporate tax if my BV makes no profit?
No, without profit you pay no corporate tax. You do still have to file, even at zero or a loss. A loss can be set off against profit from other years under conditions.
What is the combined burden of corporate tax and box 2?
If you distribute the profit in full and stay below the box 2 threshold, you land at around 38.8 per cent: 19 per cent corporate tax first, then 24.5 per cent on what remains. Above the threshold it rises towards just over 44 per cent.
When is the corporate tax return due?
Within five months after the end of the financial year. With a financial year equal to the calendar year that means 1 June at the latest. You can request an extension, or your adviser files it under the extension scheme.
Can I save corporate tax by paying myself more salary?
It does lower the profit, but you pay box 1 payroll tax on that salary, which can be higher than corporate tax plus box 2 combined. Calculate both routes before raising your salary.
Sources
- Corporate tax ratesBelastingdienst · belastingdienst.nl
- Box 2: rates and bracket thresholdBelastingdienst · belastingdienst.nl
Sources checked on
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.
