- Income tax brackets updated
- Special tax regimes updated
NL
Netherlands
NL · NLD · #131 · 21 cities
Nomad score
65/100
Compare
Top income tax
49.5%
Worldwide system
Corporate tax
25.8%
BTW
21.0%
standard rate
Tax residency
183 days
98 tax treaties
Netherlands tax profile
Data year: 2026
- Tax system
- Worldwide Three-box system: Box 1 (employment and home), Box 2 (substantial interest at 24.5% up to EUR 68,843 then 31%), Box 3 (savings and investments taxed at 36% on deemed return above the tax-free allowance).
- Top PIT rate
- 49.5%
- Corporate tax rate
- 25.8%
- BTW
- 21.0%
- Capital gains tax
- 36.0% No separate portfolio capital gains tax; investment wealth is taxed via Box 3 deemed return. Gains on substantial interests are taxed in Box 2 at progressive rates.
- Social security (employee)
- 27.7%
- Social security (employer)
- 18.0%
- Social security cap (annual)
- EUR 38,883
- Dividend withholding
- 15.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 25.8%
- Inheritance tax
- 40.0%
- Treaty count
- 98
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 38,883 | 35.8% |
| EUR 38,883 | EUR 78,426 | 37.6% |
| EUR 78,426 | and above | 49.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| 30% Ruling Up to 30% of employment income may be paid tax-free for qualifying inbound emplo... | No rate or amount recorded | 5yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident based on facts and circumstances, including permanent home, habitual abode, and centre of vital interests; 183-day tests are commonly used in treaty context but are not the sole domestic test.
- Exit tax
- Yes Exit tax on substantial interest holdings and deferred pension rights when emigrating.
- CFC rules
- Yes CFC rules apply when a Dutch taxpayer has a more than 50% interest in a foreign entity with an effective tax rate below 9%.
- Non-dom regime
- 30% ruling (expatregeling): qualifying inbound employees may receive up to 30% of salary tax-free in 2026, with indexed salary norms and a cap tied to the WNT norm (EUR 262,000). Partial non-resident filing for Box 2/3 ended for new recipients from 2025.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
- Extension deadline
- September 1
Sources
- Belastingdienst Box 1 tarieven 2026 (accessed Oct 9, 2026) Box 1 brackets and combined rates including volksverzekeringen in bracket 1
- Belastingdienst Box 2 tarieven 2026 (accessed Oct 9, 2026) Substantial interest rates 24.5% / 31% and threshold EUR 68,843
- Belastingdienst Box 3 / voorlopige aanslag 2026 (accessed Oct 9, 2026) 36% rate, heffingsvrij vermogen EUR 59,357, deemed return percentages
- Belastingdienst vennootschapsbelasting tarieven (accessed Oct 9, 2026) CIT 19% to EUR 200,000, 25.8% above
- Belastingdienst expatregeling (30%) (accessed Oct 9, 2026) 2026 salary norms, WNT cap, 30% allowance, partial non-resident abolition
- Belastingdienst erfbelasting tarieven 2026 (accessed Oct 9, 2026) Progressive inheritance tax bands up to 40%
- PwC Netherlands Tax Summary (accessed Oct 9, 2026) Cross-check WHT, conditional WHT, residency, 30% ruling context
- Rijksoverheid verdragenoverzicht (accessed Oct 9, 2026) Quarterly DTA overview; treaty count of about 98 in-force partner jurisdictions (PwC/EY)