The Netherlands keeps its 19% and 25.8% corporate tax rates for 2027
No change to the two brackets or the €200,000 threshold; the innovation box stays at an effective 9%.
- Published
- Last reviewed
- Prepared
- Prepared by the Intelligence desk with AI-assisted research from the cited sources, checked on 12 November 2026.
- Effective
- 1 January 2027
- Version
- 1
What changed
The Dutch 2027 Tax Plan proposes no change to corporate income tax: 19% on taxable profit up to €200,000 and 25.8% above it, the same structure as in 2024, 2025 and 2026. The innovation box continues to tax qualifying profits from self-developed intangibles at an effective 9%.
Who is affected
Companies with or planning a Dutch BV, technology businesses using the innovation box, and groups comparing EU locations.
Why it matters
Rate stability makes the Netherlands easier to model against Germany, where the rate is falling from 2028, and France at 25%. For technology companies the innovation box remains the main differentiator.
What to examine next
Confirm whether expected profits qualify for the innovation box.
Check substance requirements for a Dutch holding or operating company.
Compare locations in the European operating base Decision Map.
Sources
- Tax Plan 2027: important measures for international companiesGrant Thornton Netherlands · published 1 Sep 2026 · checked 12 Nov 2026 · secondary source
- Prinsjesdag 2026: new tax plans that affect BVsNetherlands Chamber of Commerce (KVK) · published 1 Sep 2026 · checked 12 Nov 2026 · secondary source
- Corporation taxGovernment of the Netherlands · published 12 Nov 2026 · checked 12 Nov 2026 · secondary source
Next steps, if you need them
Original analysis by the UNBOUNDED Intelligence desk. Linked sources belong to their publishers. This briefing is information, not legal, tax, investment or other professional advice. Its appearance here is not an endorsement by UNBOUNDED or any institution of a transaction, jurisdiction, strategy or counterparty.