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 bedraagt deze vrijstelling 12,7% van de resterende winst ... het wordt in de aangifte automatisch toegepast.
https://www.belastingdienst.nl/wps/wcm/connect/nl/ondernemers/ondernemers
A researcher has read this record against the official page.
Verified on 12 August 2026
Source: www.belastingdienst.nl
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.
Similar programmes
Income-dependent Combination Tax Credit (working parents with a child under 12)
Belastingdienst
Innovation Box (9% corporation tax on innovation profits)
Belastingdienst
Young Disabled Persons' Tax Credit
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First-time Buyers' Exemption from Transfer Tax
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Self-employed Deduction and Starter's Deduction (income tax deductions for entrepreneurs)
Belastingdienst
Employment Tax Credit (tax credit for earned income)
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