The official rules that apply
- Dutch corporate income tax for 2025 and 2026 is 19.0% on taxable amount up to €200,000 and 25.8% above €200,000.
- The participation threshold is a holding of 5% or more of shares in another company.
Registration basics in the Netherlands
| Company type | Private limited company (BV) |
|---|---|
| Registry | Netherlands Chamber of Commerce (KVK) |
| Government filing fee | €85.15 — KVK registration €85.15 (2026). The notary’s fee comes on top — the government portal puts it at €500–€1,500. |
| Registration time | Depends on the notary; the Tax Administration is notified within 2 weeks of KVK registration. |
| Resident director | A director living abroad can be appointed with valid ID and legalised proof of address. |
| Visit, notary or lawyer | A Dutch civil-law notary executes the deed of incorporation and registers the BV and its UBOs with KVK. |
| Registered address | A Dutch visiting address is required (not a PO box). An accountant’s address may be used with permission, but a flexible workspace you only rent occasionally does not qualify. |
| Minimum capital | €0.01 |
| Corporate tax | Corporate income tax 19% up to €200,000 and 25.8% above (2026). |
| Every year | Annual financial statements to KVK, corporate tax and VAT returns. |
Full step-by-step guide: company registration in the Netherlands.
Sources
- belastingdienst.nl, checked 27 September 2026
- business.gov.nl, checked 27 September 2026