HomepageTaxes on income, turnover and profit
On this page you find rules and regulations in relation to paying income, turnover and profit taxes. Every business person in the Netherlands must submit returns for income tax or corporate income tax on an annual basis. For turnover tax you submit a tax return on an annual, monthly or quarterly basis. Even if your business does not have its registered office in the Netherlands but you deliver goods or provide services in the Netherlands, you must sometimes pay turnover tax. Detailed information on taxes on income, turnover and profit can be found on the website of the Dutch Tax and Customs Administration.
Choose a tax from the list below for further information.
Taxes on income, turnover and profit
Corporate income tax
You pay corporate income tax on the profit made by your private limited company (besloten vennootschap, bv), public limited company (naamloze vennootschap, nv), foundation (stichting) or association (vereniging), if the Tax and Customs Administration considers your foundation or association to be a business.
Dividend tax
You must withhold and pay dividend tax (dividendbelasting) on dividend paid out by your company (distribution of profit to shareholders).
Income tax and healthcare insurance premium (Zvw)
If you are self-employed, you file an income tax (inkomstenbelasting) return every year. If you own a business, you pay an income-related contribution for your health insurance (premie Zvw).
Turnover tax (VAT) for businesses in the Netherlands
If you are an entrepreneur in the Netherlands and run a business or practise a profession independently in this country, you have to pay turnover tax (omzetbelasting, btw) on your turnover.
Turnover tax (VAT) for businesses outside of the Netherlands
If your company is established in a country other than the Netherlands, but it does business in the Netherlands, you have to deal with the rules and regulations governing Dutch turnover tax (omzetbelasting, btw).
Withholding tax
Withholding tax (bronbelasting) is foreign tax that is withheld if you receive interest, royalties or dividend from another country.
