Netherlands

Corporate Tax Guide

The Netherlands applies a 19% corporate income tax rate to taxable profits up to EUR 200,000 and 25.8% to the excess. Capital gains are generally taxed under the normal corporate income tax rules, although qualifying gains on participations may benefit from the participation exemption. The standard VAT rate is 21%, with reduced and zero rates available for certain supplies. Corporate income tax returns are generally due five months after the end of the financial year, and assessed tax is generally payable within six weeks from the date of assessment. The Netherlands also applies conditional withholding tax rules on certain interest, royalty, and dividend payments in specific situations.

Netherlands Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/04/2026

Netherlands Corporate Income Tax (CIT)

General CIT Rate:

25.8

CIT Return Due Date:

Usually five months after the end of the company's fiscal year.

CIT Payment Due Date:

Tax should be paid within six weeks from the date of assessment.

CIT Estimated Payment Due Date:

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

Netherlands Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Netherlands Value-Added Tax (VAT)

General VAT Rate:

Learn More

Netherlands Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.

Netherlands Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

24.47

Composite Effective Marginal Tax Rate:

22.83

Additional info

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TKEG Expat Netherlands Corporate Tax Guide

Netherlands Corporate Income Tax

Netherlands VAT

Netherlands labor tax

Netherlands import and export duties

Capital Tax

1. Netherlands Corporate Income Tax

Standard Corporate Income Tax Rate: The Netherlands applies two corporate income tax brackets:

19% on taxable profits up to EUR 200,000.
25.8% on taxable profits exceeding EUR 200,000.

References https://taxsummaries.pwc.com/netherlands/corporate/taxes-on-corporate-income

2. Netherlands VAT

Overview of VAT in the Netherlands: There are three main VAT rates in the Netherlands: 21%, 9%, and 0%.

The standard VAT rate is 21%.
The reduced 9% rate applies to certain essential goods and services, certain energy-saving insulation activities, and certain electronic publications.
The 0% rate applies to certain qualifying supplies, including many intra-EU and export transactions.
As of 2026, the VAT rate for accommodation has been increased from 9% to 21%.

References https://taxsummaries.pwc.com/netherlands/corporate/other-taxes

3. Netherlands labor tax

Payroll taxes: Employers must withhold wage tax from an employee’s gross salary and remit it to the Dutch tax authorities. Employees generally treat the withheld wage tax as an advance levy of income tax.

Social security contributions:
Employers must also withhold national insurance contributions from the employee’s salary and transfer them to the tax authorities. The aggregate national insurance contribution rate is 35.75% on the first EUR 38,883 (2026) of each employee's gross salary. Under certain circumstances, contributions may also be payable or withheld under the Health Insurance Act.

References https://taxsummaries.pwc.com/netherlands/corporate/other-taxes

4. Netherlands import and export duties

Overview of import and export duties: Many goods imported into the Netherlands from outside the European Union are subject to customs duties and excise duties. The applicable tariffs and rates vary by product and may change over time. Excise tax is levied on certain consumer goods, such as cigarettes, cigars, mineral oils, and alcoholic products. If such goods are used solely as raw materials, no excise tax is levied, and excise tax may be refundable on export.

Practical customs rules:

If goods are purchased from another EU country, import duties are generally not due, although VAT rules may still apply depending on the transaction.
If goods are imported from outside the EU:

Where the value is below EUR 150, import duties are generally not payable, although VAT may still apply.
Where the value exceeds EUR 150, import duties may apply and VAT may also be due.

References https://taxsummaries.pwc.com/netherlands/corporate/other-taxes

5. Capital Tax

The Netherlands does not levy capital tax on capital transactions, such as the issue or increase of capital.

References https://taxsummaries.pwc.com/netherlands/corporate/other-taxes

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