Dutch Government issues 2021 Tax Plan

On September 15, 2020, the Dutch Government issued the 2021 Tax Plan, which includes key corporate tax measures.

The previously announced reduction of the high corporation tax rate will be scrapped; the rate will remain 25%. 

The reduction of the low corporation tax rate from 16.5% to 15% will go ahead as planned. In addition, more SMEs will pay this lower rate in the years ahead. From 2021, the low rate will apply to profits of up to €245,000 instead of €200,000. In 2022 this limit will be raised further to €395,000.

The scope for companies to offset losses will be reduced as of 2021, generating €555 million on a structural basis. This means that businesses will pay a more constant amount of corporation tax, and that fewer businesses will pay no tax at all in a particular year.
​
See 2021 Tax Plan