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Country tax profile · 2026

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Netherlands capital gains tax

None
capital gains tax for individuals

How Netherlands treats capital gains

No separate CGT for individuals; investment wealth taxed via Box 3 deemed return (36%). Substantial-interest gains (Box 2) 24.5%/31%.

✓ Netherlands does not tax capital gains for individuals, a major draw for investors and founders selling equity.

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

How Netherlands compares

57 of 197 countries we track have no capital gains tax for individuals. Netherlands is one of them.

Who is 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.

Related Netherlands taxes

Income TaxCrypto TaxCorporate TaxVat Sales TaxWealth TaxInheritance Tax

← Full Netherlands tax profile

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Netherlands capital gains tax FAQ

What is the capital gains tax rate in Netherlands?

No separate CGT for individuals; investment wealth taxed via Box 3 deemed return (36%). Substantial-interest gains (Box 2) 24.5%/31%.