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The lower tariff (in Dutch) of corporate income tax will be reduced from 16.5% to 15% in 2021. In the future, more small and medium enterprises (MKB) will pay this reduced tariff.
At the moment, the lower tariff applies to profits up to €200,000. As of 2021, this will be raised to €245,000. The threshold will go up to €395,000 in 2022.
- Entrepreneurs with a private or public limited company
The change in law is expected to come into force on 1 January 2021.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant(in Dutch).