Dutch annual accounts 2026: deadlines, thresholds and filing
Financial year 2026 is still running. What you can already plan: the dates in 2027, the thresholds, the final taxonomy NT21 and what to arrange before 31 December.
The short answer
Financial year 2026 ends on Thursday 31 December 2026. A BV (private limited company) or NV (public limited company) prepares the Dutch annual accounts (jaarrekening) by Monday 31 May 2027 at the latest and files them within eight days of adoption, by Friday 31 December 2027 at the latest (art. 2:394(3) DCC). The thresholds are the same as for 2024 and 2025. Taxonomy NT21 is final; the KVK (Dutch Chamber of Commerce) accepts it from 1 January 2027.
Updated 30 October 2026
Key facts
| Financial year | 1 January to 31 December 2026 (running) |
| Preparation (BV, NV) | by Monday 31 May 2027; with the maximum extension Sunday 31 October 2027 |
| Final filing date | Friday 31 December 2027 |
| Position on 6 October 2026 | the financial year still has 86 days to run |
| Thresholds | unchanged |
| Taxonomy | NT21: final since 14 October 2026, planned for production on 9 December 2026, accepted by the Business Register from 1 January 2027 |
| SBR obligation | all size classes |
| Corporate income tax rate 2026 | 19% and 25.8%, with the threshold at € 200.000 (unchanged) |
Where does financial year 2026 stand?
On 6 October 2026 the financial year has 86 days left. There is nothing to file yet, but there is plenty to steer.
To arrange before 31 December 2026
- Test the size class against the expected year-end figures. If you end outside the small limits for the second year, 2026 is the first year with an audit requirement; engage the auditor now.
- Plan the stock count and the reconciliation of bank, accounts receivable and accounts payable at the balance sheet date; see the year-end closing checklist.
- Micro entity in difficulty? From financial year 2026, additional information, for example about a material uncertainty about continuity, is also included in the filed balance sheet (RJk M1.401).
The dates for financial year 2026
| Step | Date | Basis |
|---|---|---|
| Financial year ends | Thursday 31 December 2026 | articles of association |
| Annual accounts prepared | Monday 31 May 2027 | art. 2:210(1) DCC and art. 2:101(1) DCC |
| No adoption yet: prepared version to the KVK after | Saturday 31 July 2027 | art. 2:394(2) DCC |
| Eight days after adoption on 31 July (KVK calculation rule) | Sunday 8 August 2027; by law up to and including Monday 9 August | art. 2:394(1) DCC |
| Prepared with five months' extension | Sunday 31 October 2027 | art. 2:210(1) DCC |
| Adopted by signature on 31 October: date named by the KVK | Monday 8 November 2027 | art. 2:210(5) DCC |
| Last day for publication | Friday 31 December 2027 | art. 2:394(3) DCC |
Three of these dates fall on a weekend. An eight-day period that ends then runs on until and including Monday (art. 1 General Time Limits Act, Algemene termijnenwet): 9 August 2027. By the wording of that act, the same applies to the two months of art. 2:394(2) DCC: Monday 2 August. Do not plan on that. The extension does not apply to the preparation period and the twelve-month limit (art. 4). The date in November applies only to adoption by signature: every shareholder is a director, other persons entitled to attend the meeting were able to inspect the documents and agree to that method of adoption, and the articles of association do not exclude it. A cooperative prepares its accounts before 1 July 2027 (art. 2:58(1) DCC). For other financial years, calculate with the filing deadline calculator.
Thresholds for financial year 2026
The amounts have not changed. On 6 October 2026, art. 2:396 DCC and art. 2:397 DCC contain the same limits as for 2024 and 2025; for micro, the amounts from the decree of 5 March 2024 apply.
| Class | Balance sheet total | Net turnover | Employees | What you submit in 2027 |
|---|---|---|---|---|
| Micro | ≤ € 450.000 | ≤ € 900.000 | < 10 | abridged balance sheet |
| Small | ≤ € 7,5 mln | ≤ € 15 mln | < 50 | balance sheet with notes |
| Medium-sized | ≤ € 25 mln | ≤ € 50 mln | < 250 | annual accounts, management report and auditor's report |
| Large | > € 25 mln | > € 50 mln | ≥ 250 | full annual documents |
For 2026 the balance sheet dates of 31 December 2025 and 31 December 2026 count. The rules per class: micro, small, medium-sized and large.
Worked example: does 2026 become the first audit year?
A BV ended 2025 at € 7,9 mln balance sheet total, € 14,1 mln turnover and 51 employees: two limits of small exceeded. For 2025 it stayed small, because 2024 was below. The forecast for 31 December 2026 is € 8,3 mln, € 15,8 mln and 54 employees. If that comes true, 2026 is medium-sized: the 2026 annual accounts are audited, a management report is required and the profit and loss account becomes public. If turnover stays below € 15 mln and headcount below 50, it meets two requirements and stays small.
Taxonomy NT21 and the route in 2027
Annual accounts for 2026 are submitted in 2027 with NT21. The final version of the KVK taxonomy NT21 has been on nltaxonomie.nl since 14 October 2026, earlier than the SBR release calendar planned; that calendar sets production for 9 December 2026. The Business Register accepts NT21 from 1 January 2027 (KvK Business Rules NT21, §1.2). A shortened financial year that begins in 2026 and is filed before that date, for example on dissolution, therefore goes in NT20.
For iXBRL, SBR published the technical standard and the Reporting Manual for 2026 on 10 July 2026. The KVK accepts annual accounts for 2026 in one of the three most recent versions of its iXBRL taxonomy. The routes stay the same: micro and small via the Zelf Deponeren portal (self-filing) or software, medium-sized and large via SBR software or upload in the portal.
Corporate income tax 2026
The rate has not changed in 2026: 19% up to and including € 200.000 taxable amount and 25.8% above that. For the small-scale investment allowance (kleinschaligheidsinvesteringsaftrek) you invest between € 2.901 and € 398.236 in 2026. More about the tax item at corporate income tax.
Common mistakes in a running financial year
- Looking at the size class only in spring 2027.
- Still building an XBRL file against the beta version of NT21 instead of the final one.
- Treating the extension of the preparation period as an extension of the filing period.
- Planning a non-calendar financial year 2026/2027 with the calendar dates on this page.
Financial year 2026 in Jaarrekening.io
For financial year 2026, Jaarrekening.io produces an XBRL file for every size class, as a validation candidate that you have checked with SBR software or by your accountant before use. From 1 January 2027 the file uses NT21; if you file a financial year that begins in 2026 earlier, it uses NT20. You import the trial balance or the XAF audit file and find the 2027 deadlines in the file. You pay per set of annual accounts, once per financial year and excluding VAT; the first annual accounts in your account are free.
Sources
- Art. 2:394 DCC (publication)
- Art. 2:210 DCC (preparation and adoption, BV)
- Art. 2:398 DCC (first financial year and exceptions)
- Staatsblad 2024, 52 (increase of thresholds)
- General Time Limits Act (Algemene termijnenwet)
- SBR: taxonomy release calendar
- SBR domain Business Register: FAQ of 24 September 2026 (pdf)
- Dutch Taxonomy (nltaxonomie.nl)
- RJ-Uiting 2025-3B, guideline M1 (pdf); adopted and included in RJk M1 (amended 2025), paragraph 401
- Belastingdienst (Dutch Tax Administration): corporate income tax 2026
Frequently asked questions
Can I already file the 2026 annual accounts in January 2027?
Yes, as soon as they have been prepared and adopted. The law sets only final deadlines, no waiting period. The Business Register accepts taxonomy NT21 from 1 January 2027, and the final version has been available since 14 October 2026.
Do the thresholds change in 2026?
No. For financial year 2026 the amounts that have been mandatory since financial year 2024 apply.
When do I engage the auditor if 2026 is my first audit year?
The law names no date. The general meeting is competent, then the supervisory board, then the board (art. 2:393(2) DCC). Adoption is allowed only after the competent body has been able to take note of the auditor's report, unless a legal ground for its absence is stated under the other information (paragraph 7). So engage the auditor before the balance sheet date.
My BV was incorporated in 2026. Which size class applies?
The balance sheet date of the first financial year decides, for both the first and the second financial year (art. 2:398(1) DCC). A new BV that stays within the micro limits on that first balance sheet date is therefore micro for two financial years.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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