Europe · Benelux
Netherlands
A high-functioning EU base with a shrinking expat tax break and a hard deadline this year: on 31 December 2026 the partial non-resident taxpayer status dies, pulling every remaining 30%-ruling holder's worldwide investment wealth into the Dutch Box 3 net.
Tax position
- Income tax (top)
- 49.5% top rate in Box 1 (employment and business income)
- Capital gains
- No general capital gains tax on portfolio assets. Box 3 instead taxes a deemed return on net assets at 36% (2026), above a personal exemption of EUR 59,357. Box 2 (substantial shareholdings of 5%+) is taxed on actual income and gains at 24.5% up to about EUR 67,804 and 31% above
- Wealth tax
- Box 3 is a wealth tax in all but name — 36% of a statutorily deemed return on net worth, payable whether or not the assets produced any income
- Inheritance tax
- 10–20% for spouses and children, 30–40% for others, with substantial exemptions for spouses. Applies to worldwide estates of Dutch residents, and a 10-year tail applies to departing Dutch nationals
- Special regime
- 30% ruling (falling to 27% for most holders from 1 January 2027), maximum 5 years
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Participating
2 routes into Netherlands
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