The standard CIT rate stands at 25.8 per cent as of 1 January 2024. There are two taxable income brackets. A lower rate of 19 per cent (15 per cent in 2024) applies to the first income bracket of 200.000 euro (395.000 euro in 2024). The standard rate applies to the excess of the taxable income. See more In general terms, under the existing fiscal investment fund regime, the CIT rate for fiscal investment funds is 0 per cent, provided that their profit is made available to the shareholders and holders of certificates of … See more In order to stimulate entrepreneurs engaged in ocean shipping, a favourable regime (known as the Dutch tonnage tax regime) may be available to certain shipping companies. … See more The exempt investment fund regime exists next to the fiscal investment fund regime described above. In order to be eligible for the exempt investment fund regime, the investment fund has … See more A special regime applies with respect to profits, including royalties, derived from a self-developed intangible asset. In this so-called 'innovation box', the taxpayer may opt, under certain conditions, for the application of a lower … See more
Dentons - Dutch Tax Plan 2024
WebAs for 2024 and 2024, on taxable sums up to € 200,000, corporate income tax is levied at a rate of 20%. Above this threshold, the rate is 25%. For example, if the taxable sum is € 250,000, this means that the corporate income tax levied comes to € 52,000, comprising 20% of € 200,000 and 25% of the remaining € 50,000. WebAs for 2024 and 2024, on taxable sums up to € 200,000, corporate income tax is levied at a rate of 20%. Above this threshold, the rate is 25%. For example, if the taxable sum is € … small pipe keychain
Table II.1. Statutory corporate income tax rate - OECD
WebDec 31, 2024 · Netherlands Corporate Tax Rate History. Last 12 readings. A Look at the Markets. Jul 26, 2024. The Importance of the Labour Market. Mar 24, 2024. http://www.ohp.nl/sites/default/files/documenten/2024%2006%2007%20Taxation%20in%20the%20Netherlands%202424.pdf WebJan 3, 2024 · However, under pressure from the European Union and the United States, Ireland in 2014 decided to phase out the arrangement, ending Google’s tax advantages in 2024. Google Netherlands Holdings... highlighting subtotals in excel