More profit to fall under the lower corporate income tax rate

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

What changes?

Are you an SME business owner with a private limited company (bv) or public limited company (nv)? In 2022, the cabinet will adjust the first bracket for corporate income tax (vpb).

As a result, a larger part of your profit falls under the low corporate income tax rate. You pay 15% corporate tax on the first €395,000 of your profits, instead of €245,000. The corporate tax rate for profits over €395,000 remains 25%. The purpose of this new tax scheme is to have companies with lower profits pay less in taxes.

For whom?

  • entrepreneurs with a private limited company (bv) or a public limited company (nv)

When?

This change in regulation comes into effect on 1 January 2022.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO