Tax burden Ltd Netherlands

An English Limited in the Netherlands is subject to the following tax types:

Corporation tax
Corporate tax is levied based on the following rates (2012):
€ 0 – € 200,000: 20%
€ 200,000 and more: 25%
A special rate optionally applies to profits from patented fixed assets or assets for which a WBSO statement has been issued. The tax burden on such assets is 5% instead of the above rates.

Sales tax
BTw owes value added on the sale of goods or the provision of services. Until September 30, the normal rate is 19%, as of October 1, this is 21%. The VAT rate for food, books, hairdressers, bicycle repair, clothing repair, culture, sports, recreation and passenger transport is 6%.