Shipping & tax relief schemes

The Netherlands is a leading country in the shipping and offshore industries and offers various tax relief schemes and subsidies for companies operating in these sectors. These include the tonnage tax scheme, reduced payroll taxes for seafarers and green incentives. Our specialists will be happy to help you navigate your way through the various options.

Tonnage tax scheme: taxable profits based on tonnage

Activities that include the transportation of goods and passengers over sea may be eligible for the Dutch tonnage tax scheme. If the scheme is applied, the taxable profit derived from the activity is calculated on the basis of the ship’s net tonnage irrespective of the actual result.

International expertise and experience

Many countries offer similar tax schemes for companies operating in shipping and offshore. By leveraging our global network and knowledge of the schemes worldwide, we can guide you towards the scheme that best suits your business strategy.

Choosing your course 

Choosing an optimal and globally accepted tax scheme for your organization is more important today than it has ever been. The publication ‘Choosing your course’ describes the different ways the shipping and offshore industry is taxed around the world and compares tonnage tax schemes as well as countries with other shipping tax schemes. Our analysis considers both general trends and specific interpretations, to give you a clearer picture of how the world’s most important shipping nations handle taxation of the shipping and offshore industry.

How can we help you?

PwC specialists can help companies in the shipping and offshore industry to optimise their worldwide tax position in line with the organisation's strategy, in full compliance with legislation and regulations, ensuring sustainability and transparency, taking into account international tax developments such as Pillar 2.

Contact us

Erwin van den Bree

Erwin van den Bree

Partner, PwC Netherlands

Tel: +31 (0)65 104 56 53

Julian Marelis

Julian Marelis

Senior Manager, PwC Netherlands

Tel: +31 (0)62 290 60 93

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