🇳🇱 Netherlands
NL / NLD #131
Nomad Score
67.0
Cities
22
Region
European Union,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Western Europe
Currency
EUR
🇳🇱 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%)
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%.
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%
SS Cap (Annual)
EUR 38,883
Dividend Withholding
15.0%
Interest Withholding
0.0%
Royalty Withholding
25.8%
Inheritance Tax
20.0%
Treaty Count
98
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
30% Ruling
30% of gross salary exempt from income tax for qualifying inbound employees. Bei... |
Percentage exemption | -- | 5yr | Active |
🏠 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
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%
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
🔗 RELATED
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