- Companies and entrepreneurs convert crypto to euros when they report revenue. Gains and losses go through the profit and loss account.
- A company pays corporate income tax: 19.0% on profit up to €200,000 and 25.8% above that in 2026.
- Exchanging crypto for euros is exempt from VAT (btw) under the EU Court ruling Hedqvist. If a customer pays you in crypto, you charge VAT as usual on the euro value; digital art sold as an NFT is taxed at the general rate of 21%.
- A business that provides crypto services needs a MiCA license and, since 2026, reports customer data to the Belastingdienst (DAC8).
This page covers companies and entrepreneurs in the Netherlands that hold, accept or earn crypto. Private individuals are taxed in box 3, see personal tax. It is general information, not tax advice.
Crypto in the accounts
Companies and entrepreneurs convert crypto to euros when they report revenue, for example when a customer pays in crypto. Gains and losses go through the profit and loss account, and the balance sheet shows crypto at cost or at a lower market value. A company (such as a bv) pays corporate income tax (vennootschapsbelasting) on its profit.
Mining can also become business income. The Belastingdienst says that if you mine crypto and your revenue is higher than your costs, the profit can be taxable as income from other work or as business profit.
Corporate income tax rates
| Taxable profit (2026) | Corporate income tax rate |
|---|---|
| Up to €200,000 | 19.0% |
| Above €200,000 | 25.8% on the part above €200,000 |
The Belastingdienst did not change these rates between 2025 and 2026. When a company has to file is on filing and deadlines.
VAT (btw) on crypto
Exchanging crypto for money. In the Hedqvist case (C-264/14, 22 October 2015) the Court of Justice of the EU ruled that exchanging traditional currency for bitcoin and back is a supply of services for consideration that is exempt from VAT under Article 135(1)(e) of the VAT Directive. The ruling interprets EU VAT law, which the Netherlands applies. We found no page of the Belastingdienst that sets out its own position on exchange services in crypto (October 2026).
Being paid in crypto. If customers pay you in crypto, you convert the payment to euros at the most commonly used rate and count that amount as turnover. The State Secretary for Finance wrote to the Senate on 31 May 2018 that this applies to income tax, corporate income tax and VAT alike. So you charge VAT on the euro value of what you sell, as with any other payment, and report the euro amount in your VAT return.
NFTs. According to the Belastingdienst’s knowledge group, selling digital artworks, whether or not through an NFT, does not qualify for the reduced VAT rate for art and is taxed at the general rate (KG:209:2023:2), which is 21%. A creator royalty fee that an artist receives through a smart contract when an NFT is resold is payment for a supply, so VAT applies to it as well (KG:210:2025:18).
Mining and staking. The Belastingdienst publishes no general VAT position on mining or staking. In one case the tax inspector argued that mining new blocks was not an economic activity. On 1 October 2021 the District Court of The Hague disagreed: it ruled that bitcoin mining, including validating transactions, is an economic activity, and let the miner deduct 75% of the VAT on its costs because it estimated that 75% of the users of its services were outside the EU (ECLI:NL:RBDHA:2021:10751). This is a single district court ruling; we found no later appeal ruling. For staking we found nothing published.
If your business provides crypto services
Exchanging, storing or transferring crypto for customers is a regulated service. Such a business needs a MiCA license or notification from the AFM or from the regulator of another EU country; see regulation.
Since 1 January 2026 crypto service providers must also record and verify customer data and transactions and report them every year to the Belastingdienst (DAC8). This covers MiCA-licensed providers and operators without a license that provide such services professionally. The first report is due by 31 January 2027. What is reported is listed on filing and deadlines.
Sources
- Belastingdienst: Cryptobezittingen (zoals bitcoins) (last checked October 2026)
- Belastingdienst: Tarieven voor de vennootschapsbelasting (last checked October 2026)
- Belastingdienst: Europese richtlijn DAC8/CARF voor cryptodienstverleners en -exploitanten (last checked October 2026)
- AFM: From 30 December 2024, licence or notification required for crypto services (last checked October 2026)
- Belastingdienst: Bitcoins en andere cryptovaluta (ondernemers) (last checked October 2026)
- Officiële bekendmakingen: Kamerstuk 34775, nr. AA, letter on the tax treatment of cryptocurrencies (31 May 2018) (last checked October 2026)
- EUR-Lex: Court of Justice, Hedqvist, C-264/14 (22 October 2015) (last checked October 2026)
- Belastingdienst: Btw-tarieven en vrijstellingen (last checked October 2026)
- Belastingdienst Kennisgroepen: KG:209:2023:2 Btw-tarief digitale kunst (last checked October 2026)
- Belastingdienst Kennisgroepen: KG:210:2025:18 Creator royalty fee (last checked October 2026)
- Rechtspraak: Rechtbank Den Haag, ECLI:NL:RBDHA:2021:10751 (1 October 2021) (last checked October 2026)
This page is general information, not tax advice. Rules and rates change, so check the official sources above before you act.