Dutch government
Answers for Business - finding your way in Dutch rules, permits and subsidies

Income and profit taxes

Business owners are obliged to pay taxes and ensure that taxes on their employees are also paid. Independent entrepreneurs must file income tax returns every year with the Tax and Customs Administration (Belastingdienst). If you employ staff, you must withhold payroll tax. In some cases, you may be eligible for a payroll tax rebate. Owners of new businesses may be entitled to tax relief for new companies.

Below is an overview of the rules and regulations, subsidies and taxes in relation to the topic “Income and profit taxes”.

  1. Childcare, employer’s contribution towards

    You are required to pay an employer’s contribution towards the cost of childcare. This contribution is forwarded ...

  2. Corporate income tax

    Corporate income tax is paid on the profit made by a private limited company (BV) or a public limited company (NV). ...

  3. Income tax and healthcare insurance premium

    Entrepreneurs in the Netherlands are obliged to pay income tax. This is also the case if you do not live in the ...

  4. Payroll tax

    If your company has its registered office in the Netherlands and you employ staff, you must deduct payroll tax ...

  5. Withholding tax exemption or refund

    If you run a business in the Netherlands and you receive interest, royalties or dividend from abroad, withholding ...

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