Corporate Income Tax (CIT) is a tax levied on the profits of companies operating in the Netherlands. It applies to all legal entities, such as private limited companies (B.V.’s), cooperatives, and associations.
The Dutch corporate income tax (CIT) rates for 2026 are:
- For the portion of the annual taxable profit up to and including €200,000: 19.0%
- For the portion of the annual taxable profit exceeding €200,000: 25.8%
