Netherlands income tax

Netherlands tax calculator

Enter your income to estimate what you would pay in Netherlands, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Netherlands?

Netherlands taxes personal income at rates up to 49.5%. Residents are taxed on worldwide income; assets held abroad fall into Box 3.

Compiled by MyNomadWorld for Netherlands and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Netherlands digital nomad visa

Residence permit self-employed under the Dutch-American Friendship Treaty (DAFT) / Dutch-Japanese Trade Treaty

• Income requirement: No monthly income requirement. Requires capital investment of at least €4,500 in your own Dutch business (€11,250 for an NV), kept as business equity. NATIONALITY-RESTRICTED: US nationals (DAFT) and Japanese nationals (DJFT) only
• Initial length: 24 months · renewable
• Max stay: Initial permit 2 years; extendable for a further 5 years if the business stays active and the €4,500 capital never drops below the minimum. Must register with the KVK and invest within 6 months
• Tax on nomad income: Standard Dutch income tax (box 1) on business profit; 30% ruling generally not available to the self-employed
• Family / dependents: Yes

Official source: Residence permit self-employed under the Dutch-American Friendship Treaty (DAFT) / Dutch-Japanese Trade Treaty · as of 2026

Netherlands expat & digital-nomad tax regime

Under the 30% ruling regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 30% instead of the 49.5% headline. This benefit is temporary or conditional (it runs for a limited period or requires you to stay non-resident), so treat it as a head start, not a permanent zero.

Official source: PwC Netherlands (30% ruling)

Capital gains, wealth & property tax

• Capital gains: No separate CGT for individuals; investment wealth taxed via Box 3 deemed return (36%). Substantial-interest gains (Box 2) 24.5%/31%.
• Wealth tax: Box 3: annual tax on net assets via deemed return, effectively a wealth tax (36% on deemed yield).

Inheritance & gift tax in Netherlands

Inheritance/gift tax 10-40% depending on relationship and amount. Spouse and children: 10% up to ~€152,368, 20% above; large spousal exemption (~€795,156) and child exemption (~€25,187).

Corporate tax & VAT

The standard corporate profits tax is 25.8%.

How to become a tax resident of Netherlands

Facts-and-circumstances test (centre of personal/economic life in NL); no fixed day count. Registration, home, family location decisive.

Cost of living & lifestyle

Cost of living is about 84% of the US level, with average purchasing power near $85k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Netherlands

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Netherlands.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

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Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Netherlands tax treaties

Netherlands maintains around 100 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Netherlands tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 35 of Netherlands's partners:

Albania · Algeria · Argentina · Armenia · Azerbaijan · Bangladesh · Bosnia and Herzegovina · Brazil · China · Curaçao · Egypt · Ethiopia · Georgia · Ghana · India · Indonesia · Jordan · Mexico · Moldova · Morocco · Nigeria · North Macedonia · Pakistan · Philippines · South Africa · Sri Lanka · Thailand · Tunisia · Uganda · Ukraine · Uzbekistan · Venezuela · Vietnam · Zambia · Zimbabwe