NL · Europe · EUR
Netherlands
Tax rates
Income Tax
49.5%
Top rate, progressive scale
Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01Corporate Tax
25.8%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
21%
Standard rate
Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29Capital Gains Tax
36%
Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29Crypto Tax
36%
Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Netherlands using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 35.8% |
| EUR 38,441 | 37.5% |
| EUR 76,817 | 49.5% |
Box 1 (income from work and home ownership) tariff for 2025, taxpayers below AOW (state pension) age — a lower first-bracket rate applies at/after AOW age. The first two brackets bundle national insurance premiums (AOW/Anw/Wlz) with income tax — e.g. the 35.82% first-bracket rate is 8.17% income tax + 27.65% social insurance premiums, published by Belastingdienst as a single combined rate. Box 2 (substantial interest) and Box 3 (savings/investments) are separate boxes not covered here. Top bracket (49.5%) matches the stored headline rate exactly.
VAT
In practice
- Filing
Businesses established in the Netherlands with annual turnover of no more than EUR 20,000 may opt into the kleineondernemersregeling (KOR), a small-businesses VAT exemption scheme: participants do not charge VAT to customers, do not file VAT returns, and cannot reclaim VAT on their costs and investments.
Source: Belastingdienst — Kleineondernemersregeling (KOR) · as of 2026-07-27- Exemptions
Dutch VAT exempts the supply of immovable property (from two years after first use) and its lease, medical, cultural, social, and educational services, payment and credit services provided by banks and other financial institutions, insurance transactions, and certain share transactions by controlling parent companies.
Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29
Capital Gains Tax
The Netherlands does not tax realised capital gains on listed securities directly. Instead, an individual's investment assets are deemed under box 3 to generate an annual fixed return, taxed at a flat rate of 36%. Substantial shareholdings of 5% or more are instead taxed under box 2, at up to 31%.
In practice
- Exemptions
Box 3 net assets are taxed only above a personal tax-free allowance of EUR 59,357 for 2026 (EUR 118,714 combined for two tax partners); only the notional return on the portion of net assets above this allowance is subject to the 36% tax.
Source: Belastingdienst (Dutch Tax and Customs Administration) — "How is my Box 3 income calculated on my provisional assessment 2026?" · as of 2026-01-01
Crypto Tax
The Dutch tax authority treats cryptocurrency holdings such as bitcoin as box 3 assets, taxed the same way as bank balances and other possessions rather than as a realised capital gain. A deemed annual return is applied to the value of an individual's crypto holdings above the tax-free allowance (6.00% for 2026), and that deemed return is taxed at 36%; a taxpayer may instead report the actual return if lower.
In practice
- Exemptions
Cryptocurrency is one of the asset types making up an individual's Box 3 'investments and other assets' category. Box 3 net assets, including cryptocurrency holdings, are taxed only above a personal tax-free allowance of EUR 59,357 for 2026 (EUR 118,714 combined for two tax partners).
Source: Belastingdienst (Dutch Tax and Customs Administration) — "How is my Box 3 income calculated on my provisional assessment 2026?" · as of 2026-01-01
Wealth Tax
Not modeled as a net wealth tax: Box 3 is legally and administratively part of Dutch income tax (Wet IB 2001) — it taxes a deemed/fictitious annual return on net assets (a fixed notional percentage by asset class, following a 2024 Supreme Court ruling that also allows reporting actual return if lower) at a flat 36% rate, rather than levying a percentage on the asset value itself. That deemed-return structure is the same mechanism this dataset excludes for Liechtenstein; some international comparisons (e.g. OECD) informally group Box 3 with net wealth taxes given its wealth-linked base, but its statutory form is an income tax on investment income, not a standalone net-wealth-tax law, so it is reported here as no net wealth tax levied.