Europe
Netherlands tax rates 2026
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
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to the Netherlands
The residency and citizenship routes that lead here, weighed against the tax picture above.