Factsheet: Dutch tonnage tax regime

Favorable tax climate for the maritime industry

Companies established in the Netherlands are in principle subject to Dutch corporate income tax (CIT). However, enterprises engaged in qualifying maritime activities may opt for the beneficial Dutch tonnage tax regime. This regime has been specifically developed for the maritime and offshore sector and contributes to making the Netherlands an attractive and competitive location in an international context. The tonnage tax regime has been part of the Dutch tax system for many years and has been approved by the European Commission as compatible with EU state aid rules.

A common misconception is that the tonnage tax regime is only available to companies that are the legal owners of seagoing vessels. In practice, however, its scope can be considerably broader. Meijburg & Co is actively involved in discussions and agreements with the tax authorities regarding the delineation and application of this regime.

For a comprehensive overview of the conditions — including qualifying activities, permitted operating structures, and any flag requirements — you can request our factsheet on the Dutch tonnage tax regime.