In the Netherlands, more businesses are accepting crypto payments for the flexibility and because of customer demand. As soon as crypto shows up on their books, however, it raises practical questions about taxes and recordkeeping. The Dutch tax authority, the Belastingdienst, expects accurate documentation and reporting. Starting in 2026, EU crypto asset reporting requirements expanded tax authorities’ visibility into crypto transactions.

Below, we’ll explain what Dutch businesses need to know about crypto tax (“crypto belasting” in Dutch), whether they’re sole proprietorships or private limited companies (BVs).

What’s in this article?

• What do Dutch businesses need to know about crypto tax?
  
• How are crypto payments taxed in the Netherlands?
  
• How should businesses record crypto payments for tax and accounting purposes?
  
• How does VAT apply to crypto payments in the Netherlands?
  
• What are the crypto tax rules for businesses in the Netherlands?
  
• How Stripe Tax can help
  

What do Dutch businesses need to know about crypto tax?

If your Dutch business is paid in crypto—Bitcoin, Ether, stablecoins, or other currencies—that payment generally needs to be recorded and included in taxable profits. There’s no grace period and no special exception because the payment is digital.

As soon as a customer pays in crypto, you have to pay tax on that income. The euro value of the cryptocurrency at the time of the transaction is treated as income, just as if the customer had paid in cash.

The tax applies to payments for products, services, or subscriptions. From the perspective of the Dutch tax authority, crypto is another form of payment, not a different income category.

When the tax is paid depends on your business structure:

• Sole proprietors and freelancers: Report crypto income in business turnover and report the resulting business profit in Box 1, along with other earnings.

• BVs or other corporate entities: Include crypto payments in your taxable profit and pay corporate income tax. In 2026, that tax rate is 19.0% on the first €200,000 and 25.8% on anything above that.

Holding crypto doesn’t automatically mean you owe tax, but crypto revenue received as sales must be recorded as business revenue when it’s earned. And any later gains or losses can impact taxable profit when you dispose of crypto.

How are crypto payments taxed in the Netherlands?

There’s no separate crypto tax in the Netherlands. Instead, crypto income is taxed under the same rules that apply to payments in euros, depending on how your business operates.

BVs and other companies

Any crypto received as payment is part of your taxable profit. This includes:

• Crypto payments from customers

• Profits from selling crypto

• Income from activities such as mining and staking

Standard corporate income tax applies to all of this. If your business receives 0.5 Bitcoin for a service and then sells it later at a higher price, both the original payment and the gain are taxed as part of your earnings. The original Bitcoin value, converted to euros at the time of the transaction, is income. The gain from selling the Bitcoin later is profit.

Self-employed individuals

Crypto income received for business activities is taxed in Box 1 as regular business income. It’s valued in euros and reported with other income.

Private crypto trading outside of a business context might fall under Box 3 (wealth tax) if it qualifies as normal asset management, but that’s separate from business taxation and less relevant when crypto is used in a business context.

There’s no capital gains tax in the Netherlands, but crypto gains are still taxed. They’re part of a business’s regular profit. Unrealized gains aren’t taxed; only realized ones (when you sell or exchange crypto) affect your bill.

How should businesses record crypto payments for tax and accounting purposes?

Crypto adds complexity, but the accounting fundamentals stay the same. You need clear records to show what you earned, when you earned it, and what it was worth in euros.

Record revenue in euros

Convert the crypto value to euros on the transaction date and record that amount as revenue. Keep both the crypto amount and the euro value in your records. Use a consistent, credible exchange rate source for these conversions.

Invoice in euros

Invoices should always show price and value-added tax (VAT) in euros. You can mention the crypto amount as the payment method, but the euro figures matter for compliance.

Track crypto on your balance sheet

If you keep crypto instead of converting it:

• Treat it as a business asset

• Value it at cost or lower market value

• Don’t record unrealized gains

Recognize gains or losses when you sell

When you sell or exchange crypto, the difference between the sale price and the recorded value becomes a taxable gain or deductible loss.

Keep thorough documentation

Save transaction confirmations, exchange rate sources, and fee records. The Dutch tax authority requires tax documents to be kept for at least seven years, and longer in some cases. If your business is audited, the tax authority will expect a clear trail from the crypto transaction to the euro amount.

How does VAT apply to crypto payments in the Netherlands?

VAT rules remain the same with crypto. What you’re selling is what matters, not how you’re paid.

If you sell VAT-taxable goods or services, you must charge VAT based on the transaction’s euro value, even if the payment is in crypto. The exchange rate at the invoice date (or payment date if no invoice is issued) determines the VAT base. Always show VAT amounts in euros on the invoice; you can show the crypto amount separately, if you like.

Exceptions for pure crypto trading

Pure crypto exchanges, where you buy and sell crypto itself, are exempt from VAT, under an EU-wide ruling that treats crypto like currency for VAT purposes. So if you’re running a crypto brokerage or facilitating trades, VAT doesn’t apply to the crypto transactions themselves.

But if you’re selling products or services and getting paid in crypto, VAT applies exactly as if you were paid in euros.

What are the crypto tax rules for businesses in the Netherlands?

The fundamentals haven’t changed: crypto income is still taxed as regular business income. But updated regulations create more oversight on the exchange of crypto assets. Businesses that use crypto need clean records and consistent euro valuations under these rules.

These are the rules for businesses as of 2026.

DAC8

Starting in 2026, the EU’s eight amendment of the Directive on Administrative Cooperation in Direct Taxation (DAC8) requires crypto providers, such as exchanges and brokers, to report customer transactions to tax authorities. This data is shared with the Belastingdienst.

If you’ve been reporting crypto income correctly, nothing changes. If not, the risk of detection is higher.

MiCA

The EU’s Markets in Crypto-Assets (MiCA) framework doesn’t affect tax rates, but it does regulate crypto service providers. Wallets, exchanges, and payment processors operate under clearer rules, which improves reliability and oversight.

Accounting rules

Dutch standards still don’t tax unrealized gains. Crypto stays on the books at cost or lower market value until it’s sold, at which point gains or losses affect your profit.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.