Dutch business tax guide
Tax checklist for sole proprietors (ZZP / eenmanszaak), BV companies and VOF partnerships.
Your checklist
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Indicative guidance only. Follow the deadlines and notices in your Belastingdienst account.
2026 VAT quarterly deadlines
Q1: 30-04-2026 · Q2: 31-07-2026 · Q3: 31-10-2026 · Q4: 31-01-2027. Confirm your own filing period.
BV corporate income tax estimate
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Tax relief for ZZP / sole proprietors
- Zelfstandigenaftrek & startersaftrek — eligibility and hours test apply
- Mkb-winstvrijstelling — 12,7% in 2026, subject to income-tax entrepreneur status
- KIA — qualifying small-scale investments
- EIA / MIA / Vamil — qualifying energy and environmental investments
- KOR — VAT scheme, generally €20,000 turnover threshold; registration required
Tax relief for BV companies
- VPB — 19% up to €200,000 taxable profit, 25.8% above
- KIA / EIA / MIA / Vamil — qualifying investments
- WBSO — qualifying R&D activities
- Innovatiebox — eligible innovation profits
- Deelnemingsvrijstelling — qualifying shareholdings
- Verliesverrekening — loss relief subject to restrictions
DGA salary rules, dividends, Box 2 and filing obligations need separate review.