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Dividend tax in Netherlands 2026
How dividends are taxed depends on your stake. Below 5% of a company, the dividend itself isn't income-taxed at all — a 15% withholding is taken at source and credited, and the shares are simply part of your Box 3 wealth.
Own 5% or more and dividends become Box 2 income: 24.5% on the first €68,843 (per year, with capital gains) and 31% beyond.
At a glance
- top rate
- 31% (Box 2, above €68,843); 15% withholding for portfolio holders
- entry band
- 24.5% on the first €68,843 of Box 2 income
- tax year basis
- Calendar year
- filing deadline
- Withheld at source; settled via the 1 May return
- residency basis
- Residents: worldwide dividends; the 5% test decides the box
- regime flag
- Substantial-shareholder loans over €500,000 from the own company are taxed as Box 2 income
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% withholding + Box 3 | Gross dividend / asset value | Portfolio holdings under 5% — withholding credited, shares taxed as wealth |
| 24.5% | First €68,843 of Box 2 income | Shareholdings of 5%+ (dividends and gains together) |
| 31% | Box 2 income above €68,843 |
Thresholds & allowances
- Substantial-shareholding test5% of issued capital (or of a share class)
Counted with your partner; family attribution rules can pull smaller stakes in
Residency
Residency trigger
Residents owe Dutch tax on dividends worldwide; the 15% Dutch withholding is a credit against the final bill.
Non-resident treatment
Non-residents pay the 15% dividend withholding as a final tax, subject to treaty reductions — and can reclaim any excess over what a comparable resident would pay. Substantial shareholdings in Dutch companies stay taxable in Box 2 even after emigration, backed by a deferred exit assessment.
Notes
- The Netherlands charges no withholding on interest and royalties paid to individuals — the 15% applies to dividends only.
- Box 2's two-rate structure rewards spreading distributions: €68,843 a year at 24.5% (about double for couples splitting), the rest at 31%.
- Borrowing more than €500,000 from your own company is taxed as if it were a dividend — a 2023 rule aimed at perpetual shareholder loans.
FAQ
What tax do I pay on dividends in the Netherlands?
With under 5% of a company: just the 15% withholding (credited), plus the normal Box 3 wealth charge on the shares. With 5%+: Box 2 rates — 24.5% up to €68,843, 31% above.
Is Dutch dividend withholding final for non-residents?
Generally yes at 15%, unless a treaty lowers it — and non-residents can claim a refund if the withholding exceeds what a comparable Dutch resident would owe.
Figures: tax year 2026, compiled from public sources. Not tax advice.