Country tax profile · 2026

Netherlands capital gains tax
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%.
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
Moving to Netherlands?
Get matched with a vetted Netherlands tax & immigration advisor who handles residency and the exit from your current country.
See advisors →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%.