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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 has come into force on 1 January 2021.