Do BVs pay corporate tax?

Yes.

In the Netherlands LLCs are taxed with respect to their income generated worldwide.

The current rate of corporate tax is 20 – 25%. Dividends from interests qualifying for exemption (the so called “participation exemption”) are not taxable as corporate income.

The exemption is granted due to the assumption that the proceeds from profits already taxed as corporate income.

Read more: 

• Corporate income tax in Netherlands
• Starting a business in the Netherlands