Corporate income tax (CIT) - statutory and targeted small business in Netherlands
Netherlands: Corporate income tax (CIT) - statutory and targeted small business was 25.8 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Netherlands, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Netherlands is 25.8 Percentage of taxable income, measured in 2026.
Compared with earlier readings it is up 3.2% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Netherlands peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 25 Percentage of taxable income, in 2011.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Netherlands, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 35 Percentage of taxable income | +0.0% |
| 2002 | 34.5 Percentage of taxable income | -1.4% |
| 2003 | 34.5 Percentage of taxable income | +0.0% |
| 2004 | 34.5 Percentage of taxable income | +0.0% |
| 2005 | 31.5 Percentage of taxable income | -8.7% |
| 2006 | 29.6 Percentage of taxable income | -6.0% |
| 2007 | 25.5 Percentage of taxable income | -13.9% |
| 2008 | 25.5 Percentage of taxable income | +0.0% |
| 2009 | 25.5 Percentage of taxable income | +0.0% |
| 2010 | 25.5 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | -2.0% |
| 2012 | 25 Percentage of taxable income | +0.0% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 25 Percentage of taxable income | +0.0% |
| 2015 | 25 Percentage of taxable income | +0.0% |
| 2016 | 25 Percentage of taxable income | +0.0% |
| 2017 | 25 Percentage of taxable income | +0.0% |
| 2018 | 25 Percentage of taxable income | +0.0% |
| 2019 | 25 Percentage of taxable income | +0.0% |
| 2020 | 25 Percentage of taxable income | +0.0% |
| 2021 | 25 Percentage of taxable income | +0.0% |
| 2022 | 25.8 Percentage of taxable income | +3.2% |
| 2023 | 25.8 Percentage of taxable income | +0.0% |
| 2024 | 25.8 Percentage of taxable income | +0.0% |
| 2025 | 25.8 Percentage of taxable income | +0.0% |
| 2026 | 25.8 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 31.11 Percentage of taxable income | 25.5 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 25.05 Percentage of taxable income | 25 Percentage of taxable income | 25.5 Percentage of taxable income | 10 |
| 2020s | 25.57 Percentage of taxable income | 25 Percentage of taxable income | 25.8 Percentage of taxable income | 7 |
Countries ranked near Netherlands
- 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
- 1 France 36.13 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Morocco 35 Percentage of taxable income compare
- 2 Fiji 25 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 2 Malta 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for Netherlands
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- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.63 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 46.7 Percentage of GDP (2029)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0723 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0426 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.045 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0122 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0245 Index (2024)
- Index of digital trade integration and openness 0.1965 Index (2024)
- Timely indicators of entrepreneurship by enterprise characteristics 228,315 Enterprises (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Netherlands?
- Corporate income tax (cit) - statutory and targeted small business in Netherlands was 25.8 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Netherlands?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Netherlands?
- The lowest recorded value was 25 Percentage of taxable income in 2011.
- How does Netherlands rank for corporate income tax (cit) - statutory and targeted small business?
- Netherlands ranks 2nd out of 9 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Netherlands?
- Over the last ten years it is up 3.2%. The long-run trend across the full record is falling.
- Where does this Netherlands data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.