Amsterdam offers a sophisticated financial services ecosystem built for international entrepreneurs. The Netherlands has long positioned itself as a tax-friendly EU hub, and while that reputation has evolved with OECD-led reforms, the country still offers meaningful advantages in terms of tax treaties, holding structures, and access to EU capital markets. Understanding the Dutch tax landscape is essential before you incorporate or move capital into the Netherlands.
Corporate Tax in the Netherlands
The Dutch corporate income tax (vennootschapsbelasting) currently applies at 19% on the first EUR 200,000 of taxable profit, and 25.8% on profits above that threshold. The Netherlands has an extensive network of bilateral tax treaties, covering over 90 countries, which can significantly reduce withholding taxes on dividends, interest, and royalties flowing in and out of the country. For international structures, this treaty network is one of the most compelling reasons to base a holding company or IP entity in the Netherlands.
The Innovation Box (Innovatiebox)
One of the most valuable Dutch tax incentives for tech companies is the Innovation Box. Profits derived from self-developed intangible assets, including patents, software, and other qualifying IP, are taxed at an effective rate of just 9% rather than the standard corporate rate. Companies that qualify for the Innovation Box can achieve substantially lower effective tax rates on their IP revenues. Qualifying requires that the intangible asset was developed by the company and generates qualifying profits, so engaging a Dutch tax advisor early in your structuring process is essential.
WBSO: R&D Tax Credit
The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a Dutch R and D tax credit that reduces the wage tax and national insurance contributions on qualifying research and development activities. It is available to companies of all sizes, including startups with no taxable profits yet. In 2026, the WBSO provides a 32% credit on the first EUR 350,000 of qualifying R and D labor costs, and 16% above that threshold. Applications are submitted to the RVO (Netherlands Enterprise Agency), and the program is designed to be accessible even for small teams.
VAT (BTW) in the Netherlands
Dutch VAT (BTW) is set at 21% for most goods and services, with a reduced rate of 9% on food, medicine, and certain other categories. If your annual turnover in the Netherlands exceeds EUR 20,000, VAT registration is required. EU-based B2B sales may fall under the reverse charge mechanism, shifting the VAT obligation to the buyer and simplifying your compliance burden. For SaaS and digital services, the EU digital services VAT rules apply, requiring registration in each EU country where you have end consumers, unless you use the EU’s OSS (One Stop Shop) system.
Top Accounting and Tax Advisory Firms in Amsterdam
The Big Four accounting firms (Deloitte, PwC, KPMG, EY) all have significant Amsterdam presences and handle complex international tax structuring for large corporations. For startups and SMEs, more practical options include specialist firms like Mazars Netherlands, Grant Thornton, Baker Tilly, and a range of boutique tax advisory firms that work exclusively with growth-stage companies and international entrepreneurs. Firms such as ABAB, Alfa, and DRV Accountants and Adviseurs cover the mid-market effectively across the Netherlands.
Payroll and Employment Tax
If you hire employees in the Netherlands, payroll taxes and social security contributions are substantial. Dutch employers pay contributions to health insurance, unemployment insurance, and pension programs on top of wages. Total employer costs can run 20% to 30% above the gross salary figure depending on the employee’s contract type and the company’s sector. Engaging a Dutch payroll service early prevents compliance issues. Providers such as Loonwerk, Salure, and ADP Netherlands handle payroll for companies of all sizes.
For a comprehensive look at financial services, read our guide on the best banks in Amsterdam and review the full Amsterdam business guide.
For official Dutch tax guidance, visit the Dutch Tax and Customs Administration (Belastingdienst).
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