Dividend tax

If a private or public limited company (BV or NV) is profitable, they can distribute part of that profit to shareholders. This usually takes the form of a dividend. The company that issues the dividend must withhold the dividend tax and pay this to the Dutch Tax and Customs Administration (Belastingdienst, in Dutch). In some cases you can be eligible for a (partial) exemption or refund of dividend tax.

If you live or are established in a country other than the Netherlands and you have shares in a Dutch company, you may be exempt from or receive a refund for the Dutch dividend tax.

Filing a dividend tax return

The company that pays the dividend must file the return for dividend tax. For this, they have to use the Mijn Belastingdienst Zakelijk portal, accounting software, or their tax services provider. To file a dividend tax return for 2023 or earlier they should use the Dividend tax return form (Aangifte dividendbelasting, in Dutch). They must file their return within 1 month of the dividend being issued. On the return, they enter the amount of tax that the company deducted from the dividends issued.

Offsetting dividend tax

If you receive a dividend, you may offset the dividend tax against income tax. You must indicate on your return how much you received as a dividend and how much dividend tax was deducted. If the shareholder receiving the dividend is a private or public limited company (BV or NV) they can offset the dividend against the corporate income tax. This is only allowed with corporate income tax payable by the BV or NV.

Dividend tax rate

The dividend tax rate is 15%.