GG · EuropeNL · Europe

Guernsey vs Netherlands: tax rates compared

Netherlands's income tax rate is 29.5pp higher than Guernsey's (49.5% vs 20%). The 200-country average is 28%: Guernsey sits below it, Netherlands sits above it.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income20%49.5%Corporate0%25.8%VAT0%21%Capital Gains0%36%Wealth Tax0%
five shared taxes, side by side
Tax GG NLDifference
Income Tax20%49.5%NL +29.5 pp
Corporate Tax0%25.8%NL +25.8 pp
VAT0%21%NL +21 pp
Capital Gains Tax0%36%NL +36 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Guernsey20%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17
Netherlands49.5%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−29.5 ppNetherlands higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Guernsey0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Netherlands25.8%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−25.8 ppNetherlands higher

Netherlands's corporate tax rate is 25.8pp higher than Guernsey's (25.8% vs 0%). The 201-country average is 22.6%: Guernsey sits below it, Netherlands sits above it.

VAT

VAT, side by side
CountryRateSource
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Netherlands21%Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29
Difference−21 ppNetherlands higher

Netherlands's VAT rate is 21pp higher than Guernsey's (21% vs 0%). The 181-country average is 15%: Guernsey sits below it, Netherlands sits above it. Guernsey's figure is dated 2025-12-17 and Netherlands's 2026-05-29, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Guernsey0%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17
Netherlands36%Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29
Difference−36 ppNetherlands higher

Netherlands's capital gains tax rate is 36pp higher than Guernsey's (36% vs 0%). The 175-country average is 10.3%: Guernsey sits below it, Netherlands sits above it. Guernsey's figure is dated 2025-12-17 and Netherlands's 2026-05-29, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Netherlands0%Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01
Difference0 ppdisplayed rates match

Guernsey's wealth tax rate is identical to Netherlands's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.