Europe
Netherlands: tax at a glance
This is a residence-based box system. It includes a notional-return wealth tax in Box 3, plus a 30% expat ruling that falls to 27% from 2027.
Worldwide (residence-based)
Last verified
Ways to relocate to Netherlands
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 49.5%Box 1 is progressive, with a top rate of 49.5% above ~EUR 79k. The lower band includes national insurance contributions.
- Corporate income
- 25.8%, with a 19% rate on the first EUR 200k.
- Capital gains
- There is no separate capital gains tax for individuals. Gains are taxed through the Box 3 notional return, at around 36% on deemed yield, or through Box 2 for substantial holdings, at up to around 31%.
- VAT / BTW
- 21%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 0%, though a conditional withholding tax of 25.8% applies to payments to low-tax jurisdictions.
- Royalties (WHT)
- 0%, though a conditional withholding tax of 25.8% applies to payments to low-tax jurisdictions.
- Social security (employee)
- 27.65% in national insurance, within the Box 1 bands.
- Social security (employer)
- Around 18-20%, through employee insurance schemes.
- Wealth tax
- A Box 3 tax on net assets, with the notional return taxed at around 36%. Reform is ongoing.
- Inheritance / estate
- 10-40% (known as erfbelasting), depending on the relationship.
- Property tax
- The OZB municipal property tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
30% ruling, falling to 27% for most holders from 1 January 2027, for a maximum of 5 years
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.