Country tax profile · 2026
Netherlands income tax
How Netherlands taxes income
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 income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 38,883 EUR | 35.8% |
| up to 78,426 EUR | 37.6% |
| over the top bracket | 49.5% |
National brackets; local or regional surcharges may apply on top.
How Netherlands's income tax compares
Netherlands's top income tax of 49.5% is the 11th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Cuba (50%) · Belgium (50%) · Slovenia (50%) · Israel (50%) · Portugal (48%) · Norway (47.4%)
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 income tax FAQ
What is the income tax rate 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.
Can expats pay less income tax in Netherlands?
Yes. Under the 30% ruling regime, qualifying new residents pay about 30.0% instead of the 49.5% headline rate.