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Understand · Payroll glossary

What is the VVPR-bis regime?

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VVPR-bis is a regime that reduces withholding tax on investment income (roerende voorheffing / précompte mobilier) on dividends from small companies to 18%, instead of 30%, under certain conditions. In Dutch: VVPRbis-regime.

Definition of the VVPR-bis regime

It applies, under certain conditions, to dividends from shares issued in return for cash contributions to an SME. The rate rose from 15% to 18% for dividends paid out since 1 July 2026.

An ordinary dividend bears withholding tax of 30%.

The key figure in 2026

18%Withholding tax on VVPR-bis dividends, since 1 July 2026

Source: Passer en société en 2026 : rémunération minimale et VVPR-bis à 18 %, Deg & Partners (secondary source). Value in force on 1 October 2026.

Worked example

A dividend of €10,000: €1,800 of withholding tax under VVPR-bis, against €3,000 at the ordinary rate. The shareholder keeps €8,200 instead of €7,000.

In Dutch: VVPRbis-regime

In Dutch-language letters from your social insurance fund, your accountant or the tax authorities, the VVPR-bis regime is called ‘VVPRbis-regime’; in French-language ones, ‘régime VVPR-bis’.

Dutch term taken from: Partena Professional (secondary source).

Not to be confused with…

  • Dividend: the share of a company’s profit that the general meeting decides to distribute to its partners or shareholders.
  • Liquidation reserve: another route: profit placed in a liquidation reserve (10% when it is set up, 9.8% when paid out after 3 years).

Calculate it for your situation

Pay, VVPR-bis dividends, liquidation reserve and IPC (individual pension commitment): the net in your pocket and corporate income tax.

Pay for the director of an SRL

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.