![DTS Duijn's Tax Solutions [EN]](https://www.duijntax.com/en/wp-content/uploads/sites/2/2019/01/logo-duijntax.png){kind=logo}
Do you need tax advice?
Our tax advisors will be only too glad to help you or your accountant, whether your company is established in the Netherlands or abroad. Get expert advice anywhere in the world on national and international taxation.
Dutch Corporate Income Tax Rate
Would you like to know the corporation tax rate? Below we provide an overview of the corporate income tax rates in the last few years.
- Corporate Income Tax Rate 2021;
- Corporate Income Tax Rate 2020;
- Corporate Income Tax Rate 2019;
- Corporate Income Tax Rate 2018;
- Corporate Income Tax Rate 2017;
- Corporate Income Tax Rate 2016;
- Corporate Income Tax Rate 2015.
What is the 2021 corporate income tax rate?
The third government of Prime Minister Mark Rutte (henceforth known as Rutte III) wants to make the Netherlands a more attractive country in which to set up a company. Thus, the new cabinet is devising a step-by-step reduction in the corporate income tax rate. Between 2018 and 2021, it wants to see taxation within the second bracket come down from 25% to 20.50%. Similarly, in the first bracket, a reduction from 20% to 15% is foreseen. The first bracket threshold will remain at € 200,000, however.
What is the 2020 corporate income tax rate?
On Prinsjesdag 2018, the government announced its new tax plans for 2019. This includes resuming the planned step-by-step lowering of the corporate tax rate. According to this schedule, the rate for the first bracket should amount to 16.6% in 2020. In the second bracket, the rate is 22.5 %, with the upper limit nevertheless remaining at € 200,000.
What is the 2019 corporate income tax rate?
Cabinet Rutte III wants to reduce the corporate income tax rate by 2021. This includes resuming the planned step-by-step lowering of the corporate tax rate. This rate will come to 19% in 2019 and, by 2021, further decrease to 15%. Profits that fall into the second bracket will also be gradually taxed less. So, in 2019, the corporate tax rate for the second tax bracket will be 25%, but, by 2021, will have come down to 20.5%.
What is the 2018 corporate income tax rate?
The cabinet Rutte III shared its plans for the reduction in the corporate income tax rate in the 2018 tax plan. However, there will be no decrease in 2018. Nor will there be an adjustment in the first tax bracket. This basically means that the threshold for the first bracket remains at € 200,000. For sums below this, the tax rate is 20%.
Above € 200,000, the rate is 25%. Rutte III, nevertheless, plans a step-by-step decrease in this latter rate; it is hoped that it will be down to 20.50% by 2021. If this happens, the Netherlands will finally see itself coming into line with the other European member states, which, on average, have corporate tax rates of 21.5%. This reduction in rate will hopefully ensure, in other words, that the Netherlands will become more competitive in attracting international companies to its shores.
What is the 2017 corporate income tax rate?
As for 2018, on taxable sums up to € 200,000, corporate income tax is levied at a rate of 20%. Above this threshold, the rate is 25%. For example, if the taxable sum is € 250,000, this means that the corporate income tax levied comes to € 52,000, comprising 20% of € 200,000 and 25% of the remaining € 50,000.
What is the 2016 corporate income tax rate?
As for 2018 and 2017, on taxable sums up to € 200,000, corporate income tax is levied at a rate of 20%. Above this threshold, the rate is 25%. For example, if the taxable sum is € 250,000, this means that the corporate income tax levied comes to € 52,000, comprising 20% of € 200,000 and 25% of the remaining € 50,000.
What is the 2015 corporate income tax rate?
On taxable sums up to € 200,000, corporate income tax is levied at a rate of 20%. Above this threshold, the rate is 25%. For example, if the taxable sum is € 250,000, this means that the corporate income tax levied comes to € 52,000, comprising 20% of € 200,000 and 25% of the remaining € 50,000.