SME Profit Exemption
MKB-winstvrijstelling
Paid by Belastingdienst · 🇳🇱 Netherlands
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 3 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
Where this comes from
In 2026 is de mkb-winstvrijstelling 12,7% van de winst, nadat u deze hebt verminderd met de ondernemersaftrek.
A researcher has read this record against the official page.
Last checked against the official page on 5 October 2026
Source: www.belastingdienst.nl
Report an error Something wrong or out of date? Tell us.
Related reading: How to read a grant eligibility rule
Other tax relief support in Netherlands
12 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.
- Employment Tax Credit (tax credit for earned income)
- Income-dependent Combination Tax Credit (working parents with a child under 12)
- Elderly Tax Credit (tax credit for people of AOW age)
- Young Disabled Persons' Tax Credit
- Mortgage Interest Deduction (owner-occupied home)
- First-time Buyers' Exemption from Transfer Tax
- Waiver of Municipal Taxes (OZB, waste and sewage levies for low incomes)
- Innovation Box (9% corporation tax on innovation profits)
- Co-working Spouse Deduction
- Annuity Premium Deduction
- Deduction of Specific Healthcare Costs
- Charitable Donations Deduction
Similar programmes
Employment Tax Credit (tax credit for earned income)
Belastingdienst
Self-employed Deduction and Starter's Deduction (income tax deductions for entrepreneurs)
Belastingdienst
General Tax Credit (reduces income tax for all taxpayers, phased out with income)
Belastingdienst
Income-dependent Combination Tax Credit (working parents with a child under 12)
Belastingdienst
Elderly Tax Credit (tax credit for people of AOW age)
Belastingdienst
Young Disabled Persons' Tax Credit
Belastingdienst