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/home), Box 2 (substantial interest 24.5-31%), Box 3 (savings/investments 36%)
- Top PIT rate
- 49.5%
- Corporate tax rate
- 25.8%
- BTW
- 21.0%
- Capital gains tax
- 36.0% No direct CGT on portfolio investments (taxed via Box 3 deemed return). Substantial interest gains taxed in Box 2 at 24.5-31%.
- 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
- 20.0%
- 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 30% of gross salary exempt from income tax for qualifying inbound employees. Bei... | -- | 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
- Exit tax
- Yes Exit tax on substantial interest holdings and deferred pension rights when emigrating
- CFC rules
- Yes CFC rules apply when Dutch entity has >50% interest in foreign entity with effective tax rate <9%
- Non-dom regime
- 30% ruling: 30% of gross salary exempt from income tax for qualifying inbound employees. Partial non-resident status abolished 2025.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
- Extension deadline
- September 1
Sources
- Belastingdienst 2026 payroll tax tables (accessed May 3, 2026)
- Belastingdienst Box 1 2026 (accessed May 3, 2026)
- Belastingdienst Official (accessed Mar 23, 2026) Official 2025 bracket table
- Business.gov.nl 2026 income tax brackets (accessed May 3, 2026)
- PwC Netherlands Tax Summary (accessed Mar 23, 2026) Box 1/2/3 rates, CIT, BTW, withholding, 30% ruling