NL · EuropePA · Americas
Netherlands vs Panama: tax rates compared
Between the two, Netherlands's income tax rate (49.5%) tops Panama's (25%) by 24.5pp. The 200-country average is 28%: Netherlands sits above it, Panama sits below it. Netherlands's figure is dated 2025-01-01 and Panama's 2026-01-18, so the two rates come from different data vintages.
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
| Tax | NL | PA | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 25% | NL +24.5 pp |
| Corporate Tax | 25.8% | 25% | NL +0.8 pp |
| VAT | 21% | 7% | NL +14 pp |
| Capital Gains Tax | 36% | 10% | NL +26 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Panama | 25% | Source: PWC Worldwide Tax Summaries — Panama (Individual, Taxes on personal income) · as of 2026-01-18 |
| Difference | +24.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Panama | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +0.8 pp | Netherlands higher |
Between the two, Netherlands's corporate tax rate (25.8%) tops Panama's (25%) by 0.8pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Panama | 7% | Source: PWC Worldwide Tax Summaries — Panama (Corporate, Other taxes) · as of 2026-01-18 |
| Difference | +14 pp | Netherlands higher |
Between the two, Netherlands's VAT rate (21%) tops Panama's (7%) by 14pp. The 181-country average is 15%: Netherlands sits above it, Panama sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Panama | 10% | Source: PWC Worldwide Tax Summaries — Panama (Individual, Other taxes) · as of 2026-01-18 |
| Difference | +26 pp | Netherlands higher |
Between the two, Netherlands's capital gains tax rate (36%) tops Panama's (10%) by 26pp. The 175-country average is 10.3%: Netherlands sits above it, Panama sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Panama | 0% | Source: PWC Worldwide Tax Summaries — Panama (Individual, Other taxes) · as of 2026-01-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Netherlands and Panama both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Netherlands's figure is dated 2025-01-01 and Panama's 2026-01-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.