Corporation tax brackets
Two corporation tax rates apply in the Netherlands, the lower of which amounts to 20% of earnings in the up-to-€ 200,000 range. Any additional earnings are taxed at the higher 25% rate. The lower corporation tax bracket range is to be ratcheted up to € 250,000 in 2018, to € 300,000 in 2020 and, finally, to € 350,000 by 2021. The lower and higher rates themselves will stay the same.
Dutch version: Tariefschijf vennootschapsbelasting