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Netherlands tax guide 2026
The Netherlands sorts your income into three boxes and taxes each by its own logic: salaries climb to 49.5% in Box 1, stakes of 5%+ in a company pay 24.5%–31% in Box 2, and everything you own — savings, shares, crypto, a second home — is taxed in Box 3 not on what it actually earned but on a deemed return, at a flat 36%. Add the famous 30% ruling that makes almost a third of a newcomer's salary tax-free, and Dutch taxation rewards those who understand the boxes.
- Rate range
- Box 1: 35.75% – 49.5%; Box 2: 24.5% / 31%; Box 3: 36% of a deemed return
- Key allowance
- Box 3 tax-free base €59,357 (double for partners); credits up to €8,800 replace personal allowances
- Tax year
- Calendar year
- Filing deadline
- 1 May following the tax year (extensions routine)
Taxes covered
- Income tax49.5%
Top Box 1 rate above €78,426; the first band's 35.75% bundles 27.65% of national insurance with 8.1% of income tax.
- Dividend tax15% / 24.5% – 31%
Portfolio dividends: 15% withheld, then absorbed into the Box 3 wealth charge. Stakes of 5%+: Box 2 rates of 24.5% to €68,843 and 31% above.
- Capital gains tax0% / 24.5% – 31%
No tax on realised private gains — Box 3 taxes holdings instead; gains on 5%+ stakes pay Box 2 rates.
- Crypto tax36% of a deemed return
Crypto is Box 3 wealth: no tax on selling, but holdings above the allowance are deemed to yield a fixed 6.00% and taxed at 36% — roughly 2.2% of value a year.
- Social security27.65%
National insurance of 27.65% is built into the first income tax band (to €38,883) — employees pay no separate visible contributions; employer charges sit on top.
- Inheritance tax10% – 40%
Spouses/children: 10% then 20% above €158,669, after allowances of €828,035 (spouse) and €26,230 (child); unrelated heirs 30%/40%.
- Withholding tax15%
Dividends 15% (treaty-reducible); no withholding on interest or royalties to individuals; 20% wage tax on visiting performers from non-treaty countries.
Special regimes
- 30% ruling (expat facility)
Skilled hires recruited from abroad can receive 30% of salary tax-free for up to 5 years (27% for new entrants from 2027) — minimum salary €48,013, or €36,497 for under-30s with a master's degree.
- Box 3 deemed-return system
Wealth above €59,357 is taxed at 36% on assumed yields (a fixed 6.00% for investments, 1.3% for savings in 2026) — with a rebuttal option if your real return was lower, and a switch to taxing actual returns planned for 2028.
- No tax on realised gains
Private investors pay no capital gains tax when they sell shares or crypto — the annual Box 3 charge on holdings replaces it (5%+ company stakes excepted).
- Business-succession relief
A family business passing by gift or inheritance is up to 100% exempt on going-concern value to €1,543,500, if heirs continue it for 5 years.
- No wealth tax, no local income tax
Box 3 aside, the Netherlands charges no separate net wealth tax, and municipalities tax property, not income.
Recent changes
- 2026-01Box 2's lower band now covers the first €68,843 at 24.5% (31% above); the Box 1 middle rate is 37.56% and the top rate stays 49.5% from €78,426.
- 2025-07The Box 3 rebuttal scheme became law: pay 36% on your actual return, retroactive to 2023, if you can prove it was lower than the deemed one.
- 2026-01The 30% ruling's tax-free share stays at 30% for 2026 but falls to 27% for new entrants from 2027; extra tax-free reimbursements for living costs ended.