Tax interest on corporate income tax reduced
The tax interest rate for corporate income tax was too high. It has been brought into line with the interest rates for other types of tax. Read here to find out what this means for you.
On 16 January 2026, the Supreme Court of the Netherlands ruled that the tax interest rate for corporate income tax (VPB) was too high. The interest percentage (in Dutch) must be the same as the rate applied to all taxes (excluding allowances and corporate income tax). As a result, the tax interest rate has been reduced.
Did you file an objection?
Have you filed an objection to the higher tax interest rate? And did your objection concern tax interest charged after 1 October 2020 (mass objection)? The Tax Administration has taken an official decision on all these objections at the same time on 26 February 2026. Within 6 months from this date, you will receive a letter with the correct interest. Read more (in Dutch).
What to do if you receive an assessment with interest
The Tax Administration has entered the lower tax interest rate for corporate income tax into the system. This means that you will receive the correct tax interest rate on your new corporate income tax assessment.
Did you receive an assessment with the higher tax interest rate? The following situations apply.
- Is the assessment or provisional assessment (voorlopige aanslag) dated 17 January 2026 or later? You do not need to do anything. The Tax Administration will adjust the tax interest.
- Is the assessment dated between 5 December 2026 and 16 January 2026? The objection period has expired.
- Did you file an objection (in Dutch) before the expiration date? Then the Tax Administration will apply the lowered tax interest rate.
- Did you not file an objection? Then you can file a request for reduction (in Dutch) to have the lower interest rate applied.
- Does the assessment date from before 5 December 2025? You can no longer apply for a lower tax interest rate.
- Have you received a provisional assessment dated before 17 January 2026? You cannot file an objection. But you can submit a request to change the provisional assessment. You can do this via Mijn Belastingdienst Zakelijk (in Dutch).
What is tax interest?
The Netherlands Tax Administration may charge interest on tax due if it is unable to determine the assessment on time or correctly. For example, because you filed your tax return late. Or if your assessment was incorrect due to a mistake on your part. This is called belastingrente in Dutch. The tax interest rate is adjusted yearly (in Dutch).