🇳🇱 Netherlands · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
The Netherlands taxes personal income in 'boxes' (work/home, substantial interest, savings and investments), corporate profits, and VAT (BTW), run by the Belastingdienst. Residents are taxed on worldwide income.
Taxes are administered by the Tax and Customs Administration (Belastingdienst). Companies pay corporate income tax (vennootschapsbelasting), and VAT (BTW) applies to most goods and services.
- Corporate income tax is 19% on profits up to €200,000 and 25.8% above that.
- The standard VAT (BTW) rate is 21%, with a reduced 9% rate for certain goods.
- Filing and payment are handled online through the Belastingdienst.
Official authorities
- Belastingdienst (Tax and Customs Administration)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
What is the box system?
Personal income is split into Box 1 (work and home), Box 2 (substantial shareholdings) and Box 3 (savings and investments), each taxed differently.
What is the 30% ruling?
A facility letting eligible incoming workers receive part of salary tax-free; it has been reduced, so check current terms.
What is BTW?
BTW is Dutch VAT, applied to most goods and services at a standard rate with reduced rates for some items.
Official-information aggregation, not legal advice. Always verify on the authority's own site.