Share on LinkedInShare on LinkedIn

ARTICLE · 20 DECEMBER 2024

Shipping Tax Update 2025

Loyens & Loeff
Loyens & Loeff
Contributor
Loyens & Loeff

Loyens & Loeff

One firm: Law and Tax Loyens & Loeff is a leading independent, full-service law and tax firm in...

View firm profile
Explore more from Loyens & Loeff

The Dutch corporate income tax (CIT) rates for 2025 do not change compared to 2024 and are as follows:

NetherlandsTransport

1. Corporate income tax

1.1 Corporate income tax rates

The Dutch corporate income tax (CIT) rates for 2025 do not change compared to 2024 and are as follows:

Taxable amount CIT rate 2025
< € 200.000 19%
> € 200.000 25.8%

1.2 National exemption to the EU/EEA flag requirement in 2025

In the proposed Year-end regulation 2024 (Eindejaarsregeling 2024) the Dutch Ministry of Finance has included that the national exemption to the EU/EEA flag requirement will be applied in 2025.

As a result, every ship which is newly commissioned in 2025 does not have to comply with the EU/EEA flag requirement to qualify for the Dutch tonnage tax regime. However, to apply this exception to the EU/EEA flag requirement, at least one of the already qualifying ships of the fleet of the taxpayer must fly under an EU/EEA flag. The exception to the flag requirement also applies if none of the other two exceptions is met (we refer to the below). The last

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from