The amended corporate income tax rate in 2022

As of January 1, 2022, new changes in the corporate income tax rate have again been implemented. For example, 15% tax is now levied on the portion of the profit up to € 395,000 and 25.8% on the surplus. This is also referred to as the so-called entry level tax rate.

Below, the rates and tax brackets of 2022 are shown in a table in comparison with 2021.

Because the low rate applies to a larger part of the profit, many companies benefit from the changes in 2022. In order to provide an overview of the corporate income tax to be paid, we have included a number of examples.

Example 1 Profit € 300 000

Example 2 Profit € 500 000

It therefore becomes more attractive from a tax point of view to set up a company in the Netherlands and to do business with it in the Netherlands. We will be happy to assist you with this.

The corporate income tax payable will be further reduced by the increase in the rate for small and medium-sized enterprises. The actual corporation tax payable will, of course, depend on the amount of taxable profit achieved.

In the Netherlands, it is easy to apply for a fiscal unity for corporate income tax between companies. If there is a fiscal unity, the realised profit of the companies is taxed at the parent company. In this situation, the entry level tax rate can be applied only once. By breaking up the fiscal unity, a fiscal advantage can be realised.