Dutch tax interest rates for 2025 and 2026
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Dutch tax interest rates fell substantially in 2025 and 2026. For most Dutch taxes, the rate is 6.5% in 2025 and 5% from 1 January 2026. Following a ruling by the Dutch Supreme Court, these rates now also apply to Dutch corporate income tax.
Dutch tax interest rates for 2025 and 2026
| Year | Income tax, VAT and other taxes | Corporate income tax | Benefits and allowances |
|---|---|---|---|
| 2025 | 6.5% | 6.5% (previously 9%) | 4% |
| 2026 | 5% | 5% (previously 7.5%) | 4% |
‘Other taxes’ include VAT and payroll taxes. No tax interest applies to Dutch gift tax. The exact interest period depends on the type of tax and the date on which the Dutch Tax Administration receives the return or request.
Why were the corporate income tax rates corrected?
On 16 January 2026, the Dutch Supreme Court ruled that the higher tax interest rate for corporate income tax could not be applied. The Dutch Tax Administration therefore corrected its official table from 2022 onwards. The applicable corporate income tax interest rate is now 6.5% for 2025 instead of 9%, and 5% for 2026 instead of 7.5%.
If an assessment still shows interest calculated at a higher rate, check the assessment date and interest period. The Dutch Tax Administration provides current information about the consequences of the ruling and previously filed objections.
When may you have to pay tax interest?
Tax interest is not a fine. The Dutch Tax Administration may charge it if a return is filed late, if additional tax becomes payable later or if it makes a correction to the return. An extension for filing does not necessarily prevent tax interest.
How can you limit tax interest?
- Income tax: file before 1 May of the following year. If the Dutch Tax Administration accepts the return without changes, you will normally not pay tax interest.
- Corporate income tax: for a calendar financial year, file before 1 June of the following year or request an accurate provisional assessment before 1 May.
- Provisional assessment: check during the year whether the estimated profit is still accurate and update the assessment in time.
- Non-calendar financial year: different deadlines apply, so check the period that applies to your company.
Tip: If you expect a higher profit than previously estimated, do not wait for the final return. Update the provisional assessment as soon as possible.
Need help?
Are you a Luca Book client? We can request or update the provisional assessment and check which deadline applies to your business. Contact us if you would like to discuss this.
Official information: see the Dutch Tax Administration’s tax interest rate overview, its explanation for income tax and for corporate income tax (all in Dutch).