Let us know how we can help you. We can call you:
Or you can call us directly:
T +31 24 366 69 50
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.
Domestic tax payers are subject to corporate income tax on their world-wide profit.
Foreign tax payers are subject to corporate income tax on the company’s profit achieved on its activities in the Netherlands. Capital gains are untaxed if the participation exemption applies; if not, tax is levied at the regular rate.
|Corporate income tax:||20% on the first € 200,000|
|25% on the excess|
Note: The Netherlands does not apply a branch profit tax.
|Dividend tax:||15%, unless a treaty is applicable|
|0% in the case of qualifying EU, EER and Swiss companies|
|Interest:||no source tax on interest payments|
no source tax on royalty payments
Different VAT rates apply on delivery of goods and provision of services. The general rate is 19%. Some goods and services are subject to the lower 6% rate. The rate you apply depends on the type of goods or services you supply. If you do business with other countries, the 0% rate may apply.
Dutch income tax is levied based on a box system.
|Income from labour and residential home||(Box 1)||Progressive rate up to 52%|
|Income from controlling substantial shareholding||(Box 2)||25%|
|Income from savings and investments||(Box 3)||
30% on a fixed 4%
Bol International will advice you about the different taxes and will find out what the best solutions are in your situation.
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:
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.
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:
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.