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Opbrengstbelasting (Revenue tax rate)

Effective from January 1st, 2025 the ‘opbrengstbelasting’ rate is 7,5% of the revenue. If the entity which owes the revenue bears the taxes, the revenue will be multiplied by 100/92,5 when calculating the taxes.

A calculation example:

A public limited company provides USD 50,000 in dividend to the shareholder

Net

  • The taxes amount = USD 3,750. This is 7,5% of USD 50,000.
  • The shareholder receives USD 46,250


Gross

  • The taxes amount = USD 4.054. This is 7,5% of 100/92,5 X USD 50,000.
  • The shareholder receives USD 50,000
     

Note! Until December 31, 2024, the ‘opbrengstbelasting’ rate was 5%. In the calculation examples above, the rate of 7.5% applicable as of January 1, 2025, has been used. For filings up to the fourth quarter of 2024, you should still apply the old opbrengstbelasting rate.