Netherlands
Western Europe · NL · 96 treaties
What is the Netherlands tax system?
The Netherlands has a worldwide tax system. This means income earned anywhere is subject to Dutch tax. There is a personal income top rate of 49.5%.
Tax profile
| Corporate income tax | 25.8% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 21% |
| Personal income (top rate) | 49.5% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What are the main tax rates in the Netherlands?
- The top personal income tax rate is 49.5%. The corporate tax rate is 25.8%, and the standard VAT rate is 21%.
- Does the Netherlands have an exit tax?
- Yes, the Netherlands has an exit tax. This tax may apply when ceasing to be a tax resident.
- How are cryptocurrencies taxed in the Netherlands?
- Cryptocurrencies are taxed as income in the Netherlands. There is no long-term exemption, with a headline rate of 36%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- overall facts-and-circumstances test of where you 'live' for tax purposes
- durable personal ties with the Netherlands (lasting bond of a personal nature)
- permanent home maintained in the Netherlands
- where your family (spouse/children) resides
- where you perform your employment or business activities
- registration with the Dutch municipality (BRP) as living in the Netherlands
- location of bank accounts and other assets in the Netherlands
- intended and actual length of stay in the Netherlands
Tax residency is based on where you actually live and have your main personal and economic ties, not on citizenship or a formal domicile concept, so in principle you can cease Dutch tax residence by genuinely moving your life abroad and breaking those ties. Practically, it can be moderate to exit cleanly because authorities look at many indicators (home, family, registration, economic interests) and may challenge 'sham emigration' if significant ties with the Netherlands continue.
Source: Belastingdienst (Dutch Tax and Customs Administration)
Tax treaty network (108)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 15% | 10% | 10% |
| Algeria | 15% | 8% | 15% |
| Andorra | 15% | 0% | 5% |
| Argentina | 15% | 12% | 15% |
| Armenia | 15% | 5% | 5% |
| Aruba | 15% | 10% | 0% |
| Australia | 15% | 10% | 10% |
| Austria | 15% | 0% | 10% |
| Azerbaijan | 10% | 10% | 10% |
| Bahrain | 10% | 0% | 0% |
| Bangladesh | 15% | 10% | 10% |
| Barbados | 15% | 5% | 5% |
| Belarus | 15% | 5% | 10% |
| Belgium | 15% | 10% | 0% |
| Bermuda | 15% | 25% | 25% |
| Bosnia and Herzegovina | 15% | 0% | 10% |
| Brazil | 15% | 15% | 25% |
| Bulgaria | 15% | 5% | 5% |
| Canada | 10% | 10% | 10% |
| Chile | 15% | 10% | 10% |
| China | 10% | 10% | 25% |
| Colombia | — | — | — |
| Croatia | 15% | 0% | 0% |
| Curaçao | 15% | 0% | 0% |
| Cyprus | 15% | 0% | 0% |
| Czechia | 10% | 0% | 5% |
| Denmark | 15% | 0% | 0% |
| Egypt | 15% | 12% | 12% |
| Estonia | 15% | 10% | 10% |
| Ethiopia | 15% | 10% | 5% |
| Finland | 15% | 0% | 0% |
| France | 15% | 10% | 0% |
| Georgia | 15% | 0% | 0% |
| Germany | 15% | 0% | 0% |
| Ghana | 10% | 8% | 8% |
| Greece | 15% | 10% | 7% |
| Hong Kong S.A.R. | 10% | 0% | 3% |
| Hungary | 15% | 0% | 0% |
| Iceland | 15% | 0% | 0% |
| India | 15% | 15% | 20% |
| Indonesia | 15% | 10% | 10% |
| Ireland | 15% | 0% | 0% |
| Israel | 15% | 15% | 10% |
| Italy | 15% | 10% | 5% |
| Japan | 10% | 10% | 0% |
| Jordan | 15% | 5% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Kosovo | 15% | 10% | 0% |
| Kuwait | 10% | 0% | 5% |
| Kyrgyzstan | 15% | 5% | 5% |
| Latvia | 15% | 10% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 0% | 0% |
| North Macedonia | 15% | 0% | 0% |
| Malaysia | 15% | 10% | 8% |
| Malta | 15% | 10% | 10% |
| Moldova | 15% | 5% | 2% |
| Montenegro | 15% | 0% | 10% |
| Morocco | 15% | 25% | 10% |
| Mexico | 15% | 10% | 10% |
| Mozambique | — | — | — |
| Namibia | — | — | — |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 15% | 12.5% | 12.5% |
| Norway | 15% | 0% | 0% |
| Oman | 10% | 0% | 8% |
| Pakistan | 15% | 20% | 15% |
| Panama | 15% | 5% | 5% |
| Peru | — | — | — |
| Philippines | 15% | 15% | 15% |
| Poland | 15% | 5% | 5% |
| Portugal | 10% | 10% | 10% |
| Qatar | 10% | 0% | 5% |
| Romania | 15% | 3% | 3% |
| Russia | — | — | — |
| Saudi Arabia | 10% | 5% | 7% |
| Republic of Serbia | 15% | 0% | 10% |
| Singapore | 15% | 10% | 0% |
| Slovakia | 10% | 0% | 5% |
| Slovenia | 15% | 5% | 5% |
| South Africa | 10% | 0% | 0% |
| South Korea | 15% | 15% | 15% |
| Spain | 15% | 10% | 6% |
| Sri Lanka | 15% | 10% | 10% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 0% | 0% |
| Taiwan | 10% | 10% | 10% |
| Tajikistan | — | — | — |
| Thailand | 15% | 25% | 15% |
| Tunisia | 15% | 10% | 11% |
| Turkey | 15% | 15% | 10% |
| Turkmenistan | — | — | — |
| Uganda | 15% | 10% | 10% |
| Ukraine | 15% | 5% | 10% |
| United Arab Emirates | 10% | 0% | 0% |
| United Kingdom | 15% | 0% | 0% |
| United States of America | 15% | 0% | 0% |
| Uzbekistan | 15% | 10% | 10% |
| Venezuela | 10% | 5% | 10% |
| Vietnam | 15% | 10% | 15% |
| Zambia | 15% | 10% | 7.5% |
| Zimbabwe | 15% | 10% | 10% |
| Benin | — | — | — |
| Ecuador | — | — | — |
| Iraq | 15% | 5% | 7.5% |
| Liechtenstein | 15% | 0% | 0% |
| Malawi | 15% | 10% | 5% |
| Sint Maarten | 15% | 0% | 0% |