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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 is expected to come into effect on 1 January 2022.

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 Staatscourant (Government Gazette, in Dutch).

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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