Taxes and incentives for businesses in Rotterdam

The participation exemption can prevent profits from being taxed again when they are distributed within a corporate group. A Dutch parent company may generally receive dividends from a qualifying subsidiary without paying Dutch corporate income tax on those dividends if it holds at least 5% of the shares, provided the relevant conditions are met.

Eligible Dutch group companies can apply to be treated together for corporate income tax purposes. One practical benefit is that losses incurred by one company within the fiscal unity can be offset against profits made by another. Among the conditions, the parent company generally needs to hold at least 95% of the shares in the subsidiary.

The Netherlands has an extensive network of tax treaties designed to prevent double taxation in cross-border situations. Depending on the relevant treaty, taxing rights are allocated between the Netherlands and the other country, and reductions or exemptions may be available for certain types of income.

The standard Dutch dividend tax rate is 15%, although an exemption or refund may be available in certain situations. Separate conditional withholding tax rules can apply to certain dividend, interest and royalty payments to related entities in low-tax jurisdictions and in specified anti-abuse situations.

Companies with international activities may be able to obtain advance certainty from the Dutch Tax and Customs Administration about how Dutch tax rules will apply to a proposed arrangement. This can include an Advance Pricing Agreement (APA) for certain cross-border pricing matters or an Advance Tax Ruling (ATR) covering the tax consequences of specified international transactions.

Companies importing goods into the Netherlands from outside the EU normally have to account for import VAT. Eligible businesses with an Article 23 permit can instead account for this VAT through their periodic VAT return rather than paying it to Customs when the goods are imported. This can reduce the need to pre-finance import VAT.

The WBSO provides tax support for companies carrying out qualifying research and development in the Netherlands. For companies with employees, the benefit is calculated using eligible R&D hours, wage costs and certain project-related costs and expenditures. Applications must be made in advance for future R&D activities.

Official information: [Business.gov.nl – WBSO] and [RVO – WBSO]

The EIA supports investment in qualifying energy-efficient technologies and sustainable energy. In 2026, eligible companies can deduct 40% of qualifying investment costs from taxable profit, in addition to normal depreciation. The investment must meet the conditions of the current Energy List.

Official information: [RVO – Energy Investment Allowance (EIA)]

The MIA offers a tax deduction for qualifying investments in environmentally friendly business assets. Depending on the investment, companies can deduct up to 45% of the investment cost from taxable profit, in addition to regular investment deductions. Eligible assets must appear on the current Environmental List.

Official information: [RVO – Environmental Investment Deduction (MIA)]

The Vamil scheme gives eligible companies flexibility over when they depreciate qualifying environmental investments. Businesses can choose when to write off up to 75% of the investment cost, which can provide a liquidity and interest advantage.

Official information: [RVO – Arbitrary depreciation of environmental investments (Vamil)]

The Innovation Credit provides financing for technically innovative projects with significant technical or clinical risk and strong market potential. Depending on company size and whether the project is carried out collaboratively, the credit can finance a proportion of eligible project costs.

Official information: [RVO – Innovation Credit] 

Manufacturing companies in Rotterdam may be eligible for support towards either building works or the first year of rental costs for qualifying business premises. In 2026, the scheme can cover 30% of eligible construction costs up to €200,000, or 30% of first-year rental costs up to €75,000, subject to the programme conditions. Applications are open until 30 September 2026.

Official information: Municipality of Rotterdam – Manufacturing business space subsidy

The Smart Energy Systems subsidy supports companies and organisations developing innovative solutions for Rotterdam’s energy transition. Funding can be used for a feasibility study, experimental development or a pilot, with up to €100,000 available per application. The 2026 application window runs from 31 August to 28 October 2026.

Official information: Municipality of Rotterdam – Smart Energy Systems subsidy

Rotterdam businesses and eligible organisations can apply for a low-interest Energy Transition Loan to make buildings more sustainable and energy efficient. The loan can be used for measures such as insulation, renewable energy generation, sustainable heating and other qualifying building improvements. Loans range from €10,000 to €100,000, and the current scheme is open until 31 December 2027.

Official information: Municipality of Rotterdam – Energy Transition Loan

Circular initiatives subsidy

Smaller Rotterdam businesses working to reduce resource use or prevent waste may be eligible for the municipality’s Circular Initiatives subsidy. The scheme supports activities that help businesses use materials more efficiently or reuse resources more effectively. Applications for the current scheme are open until 31 December 2026, subject to eligibility conditions.

Official information: Municipality of Rotterdam – Circular initiatives subsidy