AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Netherlands

The Netherlands uses a 'box' system: Box 1 (income), Box 2 (substantial holdings), Box 3 (savings & investments).

Personal income tax

~36.97–49.5%
Top marginal rate / range

Corporate tax

19% / 25.8%
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline1 May
  • 30% rulingPhased for new expats
Official Tax Authority Belastingdienst
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Netherlands's official tax authority (linked above) or a qualified tax professional before making any decision.