On 20 May 2022, the Dutch Ministry of Finance has published the Spring Memorandum 2022, informing parliament of the state of the nation’s finances and plans for 2023 and beyond.
For companies, the regular corporate income tax rate for 2022 is 25.8%. However, a reduced rate of 15% applies, also known as the basic rate, up to a taxable amount of EUR 395,000. The government has decided to lower this bracket limit to EUR 200,000 by 2023. The expected budgetary revenue from this measure is EUR 1.3 billion a year.
