Yes, but you do get tax breaks if you have a small company, such as Mkb-winstvrijstelling, which is 14% of the profit.

There is nothing similar in the UK AFAIK.

Is that income tax or corporate tax?

The UK has incredibly generous tax breaks for new companies. SEIS must be the most generous in the world, which for investments of up to £150k allows you to write 50% of the investment off directly against your tax bill and a further 25% if it fails. So in reality, you get a 75% reduction in exposure.

Combine this with R&D tax credits and it is a very tax efficient place to run a small tech startup.

That is income / corporate depending on your company legal form. There is a similar tax break for startup as well, it is called startersaftrek. There are R&D credit / subsidies as well.