Income tax
49.5% top rate
Tax at a glance
Pays-Bas tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
11.5%
Corporate tax
25.8% headline
VAT (standard)
21%
Belastingdienst (Tax Administration) source: https://www.belastingdienst.nl/.
Taxes metrics for Pays-Bas
| Indicateur | Valeur | Source | Mis à jour |
|---|---|---|---|
| income_tax_employee_share_eur_year | 10 537 EUR/an | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 8 621 EUR/an | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 49.5% | 75518 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 38441 | 9.42% | Box 1 — low bracket 2026 (preliminary; rate applies to income above EUR 38,441/yr) |
| 38441 | 75518 | 37.5% | Box 1 — middle bracket 2026 |
| 75518 | 49.5% | Box 1 — top bracket 2026 (unchanged since 2024) |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| AOW (state pension) | 17.9 | 0 | — | 17.9% employee only, capped at EUR 38,441 (Box 1 lower threshold); AOW funded from payroll contributions, not income tax |
| WLZ (long-term care) | 9.65 | 0 | — | 9.65% employee only on first EUR 38,441 |
| WW (unemployment) | 0 | 2.94 | — | 2.94% (Awf laag) or 7.94% (Awf hoog) employer only |
| WIA (disability) | 0 | 7.39 | — | Employer sector average ~7.39% (varies by sector) |
| ZVW (health insurance act) | 5.5 | 6.51 | — | ZVW employer 6.51% on gross up to EUR 75,518; employee 5.5% ZVW contribution on top |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 25.8% | SME rate: 19% |
| Vennootschapsbelasting (Vpb) | 25.8% | Standard rate from 2024 (raised from 25.8% from 25.8% — actual rate was 25.8% since 2023; rate stable 2024-2026) |
| First bracket (lag tarief) | 19% | 19% on first EUR 200,000 profit (2026) |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 21% | Reduced: 9% |
| Capital gains | 36% | Box 3: deemed return on assets (savings 0.92% up to EUR 57,684; 5.38% to EUR 976,521; 6.21% above) taxed at 36%. No capital gains rate per se — wealth tax is the equivalent. Effective tax ~0.33% on small savings up to ~2.23% on large wealth. |
| Name | Status | Rate | Notes |
|---|---|---|---|
| 30%-ruling (incoming employees) | active | —% | 30% of gross salary tax-free for up to 5 years (60 months) for foreign employees recruited from abroad. Salary threshold 2026: EUR 5,331/month (>30% ruling) or EUR 3,909/month (kennismigrant reduced threshold). Per Wet IB 2001 Art. 31a. Reduced from 60 months to 30 months for new entrants from 2024-01-01 (phased 2024-2026). |
| DAFT (Dutch-American Friendship Treaty) | active | —% | Self-employed Americans/Canadians can apply for residence permit. Requires BV (Dutch company) with EUR 4,500 minimum capital. Initial 2 years, renewable for 5 years. |
| Startup visa (start-up) | active | —% | Innovative foreign entrepreneurs; 1-year permit if endorsed by a recognized Dutch facilitator (venture builder / incubator). After 1 year, transition to self-employed permit. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Belastingdienst (Tax Administration) | https://www.belastingdienst.nl/ | English |
Local tax examples (DE)
Aa en Hunze
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Aalsmeer
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Aalten
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Achtkarspelen
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Alblasserdam
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Albrandswaard
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Sources officielles
FAQ
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