Prepare the CIT return
Calculate corporate income tax with the 2026 rates, offset losses and investment deductions, and keep the substantiation in a return file.
The short answer
A BV or NV files a corporate income tax return every year. With the worksheets of Jaarrekening.io you prepare the CIT return: the module calculates the tax with the 2026 rates, offsets losses and investment deductions, and stores the calculation in the return file. You file the return itself via Mijn Belastingdienst Zakelijk, tax software or your adviser.
Rates, deadline and loss relief
| Subject | Rule | Source |
|---|---|---|
| CIT rate 2026 | 19% up to and including € 200.000 of taxable profit, 25.8% above that (equal to 2023 through 2025) | Dutch Tax Administration, rates |
| Filing deadline | Before 1 June of the following year for a financial year equal to the calendar year; otherwise within five months after the end of the financial year | Dutch Tax Administration, filing a return |
| Extension | Can be requested online before 1 June, extension to 1 November (for a calendar financial year) | Dutch Tax Administration, extension |
| Loss relief | First against the previous year's profit; losses from 2022 carried forward indefinitely. Above € 1.000.000 of profit, 50% of the excess may be offset | Dutch Tax Administration, losses |
What the worksheets do
CIT calculation
The commercial result is proposed from the income and expense accounts of the bookkeeping, with provisional assessments and the loss still to be offset. You work out the tax adjustments per category.
Loss relief
Offsetting against earlier profits and later years under the rules above, with the data from previously saved CIT worksheets.
Investment deduction
KIA, EIA, MIA and Vamil based on the investments in the bookkeeping's asset register.
Innovation box and fiscal unity
You fill in the innovation box manually. For the fiscal unity, the worksheet tests the conditions, such as the interest of at least 95%.
Provisional assessment and tax interest
Instalments and interest of the provisional assessment, tax interest per registered assessment and an objection period of six weeks in the assessment records.
Compiling the return
From the saved worksheets: from commercial result via tax adjustments, depreciation differences, interest deduction limitation and investment deduction to the taxable profit and, after loss relief, the taxable amount.
What the module does not do
- Not submit: for corporate income tax there is no filing in the app, not even as a file. You take the amounts over into Mijn Belastingdienst Zakelijk or your tax software.
- Not book: the worksheet does not create a journal entry for the CIT charge or the tax payable; you book those yourself.
- No worksheet for the participation exemption; you process that as an adjustment in the taxable profit.
- For years before 2026, the module calculates with the rules of 2026. For the CIT rates that makes no difference, for other schemes it sometimes does.
- The automatic filling reads the bookkeeping module. If you only work with a trial balance that was read in, you fill in the commercial result from the annual accounts yourself.
- The Tax Plan 2027 has not been processed yet.
From annual accounts to taxable profit
The annual accounts show the commercial result; CIT is calculated on the taxable profit. The difference lies in adjustments such as non-deductible costs, different depreciation periods and exemptions. Where commercial and tax valuation structurally differ, deferred tax arises in the annual accounts.
A saved worksheet books nothing. You check the reconciliation between the commercial result and the calculation, and book the CIT charge and the corporate income tax payable yourself in the bookkeeping. Only then are they in the trial balance and go with the takeover to the annual accounts.
Availability in the app
Coming soon (Taxes module). This module is coming soon. It is already in the menu, greyed out and with the label Coming soon, and cannot be ordered yet. This page describes what the module does once it is available.
Frequently asked questions
Can I submit the CIT return with Jaarrekening.io?
No. The worksheets prepare the return. You submit via Mijn Belastingdienst Zakelijk, with tax software or via a tax service provider.
What is the CIT rate in 2026?
19% on the first € 200.000 of taxable profit and 25.8% on the excess. These are the same rates as in 2023 through 2025.
When must the CIT return be in?
For a financial year equal to the calendar year, before 1 June of the following year. For a non-calendar financial year, within five months after its end. You request an extension to 1 November before 1 June.
How much loss can I offset?
Losses from 2022 can be carried forward indefinitely and are first offset against the previous year's profit. Up to € 1.000.000 of profit in full, above that 50% of the remaining profit.
Do I have to prepare annual accounts as well as the CIT return?
Yes. A BV files annual accounts with the KVK under Title 9 Book 2 DCC. The CIT return and the annual accounts draw on the same records, but are two different obligations.
Read more
CIT worksheets alongside your 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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