Europe · EUR
Netherlands
Reviewed 2026-06-21
Top income tax
49.5%
Self-employed SS
Yes
VAT
21%
Capital gains
36%
Exit tax
Conditional
Nomad visa
No
42
/ 100
Tax efficiency21
Ease to enter63
Ease to exit42
Cost of living60
Internet43
English100
The Netherlands taxes residents on worldwide income through a three-box system, with Box 1 employment income reaching a top combined rate of 49.5% and no local income taxes. Solopreneurs benefit from low business setup costs, a 19% corporate rate on the first 200,000 euros of profit, and the 30% expat ruling, though there is no dedicated digital nomad visa. US citizens can self-employ via the DAFT permit, which only requires maintaining 4,500 euros of business capital.
Personal income tax
Income tax structureProgressive
Top income tax rate49.5%
Entry income tax rate35.75%
Top rate threshold$84,700
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate27.65%
Indirect & other taxes
VAT standard rate21%
Capital gains rate36%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerEmigration of a substantial-interest holder (5%+ shareholding) triggers a conserving assessment on deemed Box 2 gains; deferred indefinitely and interest-free for moves within the EU/EEA, collected only on later sale or dividend
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25.8%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime name30% ruling (dropping to a flat 27% from 2027)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index71
Internet speed190 Mbps
English proficiencyHigh
Civil liberties97
Sources
- PwC Worldwide Tax Summaries — Netherlands Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Netherlands Individual Other taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — Netherlands Corporate Taxes on corporate income
- Belastingdienst — Protective assessment in the case of emigration
- Business.gov.nl — Income tax brackets change in 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.