Corporate income tax (vennootschapsbelasting) is the tax a BV or NV pays on its profits. The rate is 19% on the first €200,000 of profit and 25.8% above that (2024). The return is filed annually with the Tax Authority, no later than 15 months after the end of the financial year. As a DGA, you do not personally pay income tax on the BV’s profit — the BV does.