What is Box 2 tax in Netherlands?

Box 2 tax applies to income from substantial business interests (≥5% shareholding), including dividends and capital gains.

What is the Box 2 tax rate for 2026?

Box 2 tax rates for 2026 are 24.5% up to €68,843 and 31% above that threshold.

How does dividend withholding tax credit work?

Companies may withhold dividend tax on distributions. In many cases you can credit the withheld amount against your Box 2 tax liability. If the withheld tax exceeds your Box 2 liability, you receive a refund.

When do I need to report capital gains?

Capital gains from selling shares in a substantial interest are taxed in Box 2. This applies to the profit between sale and purchase price, minus any allocable costs.

Can I offset Box 2 losses?

Box 2 losses can only be offset against other Box 2 income. You can carry losses back 1 year and forward up to 9 years.

What about foreign companies?

Shares in foreign companies also fall under Box 2 if you have a substantial interest. For 30% ruling holders, exemptions may apply.

What do I need to report in my tax return?

You must report all shares where you have a substantial interest, even if there's no taxable income. Include the company name and your shareholding percentage.

How does it work with different share classes?

Different classes of shares are calculated separately for the 5% criterion. Ordinary shares, preference shares, and certificates can each separately qualify for Box 2.

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