Multinational companies paid €449 million in Dutch minimum tax for 2024, when the Netherlands introduced the measure, according to State Secretary of Finance Eerenberg. Around 200 companies paid the amount. The proceeds were initially expected to reach about €466 million annually, but the 2024 total could still change: the reporting and payment deadline was extended because of technical problems at the Tax Administration, while companies can also file objections that may reduce the amount. The expected proceeds for 2025 are not yet known; companies have until the end of May 2027 to report and pay for that year.

Some €129 million of the 2024 total resulted from companies in the Netherlands paying less than 15% tax because of arrangements such as the innovation box and the tonnage regime. The minimum tax applies to multinational groups with worldwide turnover of at least €750 million and is intended to bring their effective tax rate in a country up to 15%. The Dutch government expects the proceeds to fall over time as more countries introduce the measure, although profits could also be booked more often in the Netherlands. About €120 million of the 2024 amount concerned multinationals with a US parent company; an exception for such companies is expected to make additional taxation more difficult from 2026.