downloads  |  faq

Contact

Let us know how we can help you. We can call you:

Call me back

Or you can call us directly:
T +31 24 366 69 50

Download button eBook


Tax rates

Please find below the different tax rates applied in the Netherlands for the various types of tax. Municipal tax is not included here, as these differ for each municipality. For municipal taxes, please consult the website of the relevant municipality.

Corporate income tax

Source tax

Value Added Tax (VAT-BTW)

Income tax domestic tax payers

Bol International will advice you about the different taxes and will find out what the best solutions are in your situation.

FAQ

How can tax benefits be gained in the Netherlands?

The Dutch tax system provides a number of incentives for internationally operating companies and foreign employees. Additionally, the Netherlands concluded tax treaties with many other countries in order to prevent double taxation.

Some incentives in the corporate income tax are:

  • Innovation box: self-developed intangible assets can be transferred to a dedicated innovation box with a reduced rate of 5%.
  • Special regime for interest and royalty flow through companies (conduit companies).
  • Participation exemption: dividend and capital gains from participations (minority interests of at least 5%) are untaxed.
  • Fiscal unity: subject to certain conditions, different companies in the Netherlands can be interpreted as a single tax payer.

Foreign tax payers coming to work in the Netherlands are eligible for the so-called 30% rule subject to certain conditions. This is a tax-free allowance equal to 30% of the salary to be granted by the employer to cover expatriate costs.

When is the participation exemption applicable to you?

If the participation exemption is applicable, no corporate income tax is levied on capital gains and dividends in the Netherlands.

In principle, the participation exemption is applicable if:
a) the company holds a share of at least 5% in a company with a share capital;
b) the minority interest is held for business purposes rather than portfolio investment.

If a company does not comply with requirement b), the minority interest exemption may still apply if:

  • the assets of the participation consist of free investment for no more than 50%; or
  • the participation is subject to tax on profit, resulting in a tax levy considered realistic by Dutch standards.

Does the Netherlands have thin cap rules?

Dutch legislation does contain thin cap rules. In principle, tax deduction of interest is limited if the ratio between ‘average loan capital’ and ‘average equity’ exceeds a ratio of 3:1 and the difference exceeds the amount of € 500,000.

In the context of thin cap rules, loan capital is defined as the balance between loans due and loans outstanding.