Netherlands tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Netherlands tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Netherlands | 49.5% | 0% | 0% | 0% | 0% | 0% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in the Netherlands?
The top rate on a salary is 49.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 49.5% above EUR 78,426.
How are capital gains taxed in the Netherlands?
The Netherlands does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in the Netherlands?
In our model the Netherlands charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in the Netherlands?
The Netherlands taxes a gain on crypto assets as a capital gain, and our model computes 0% tax on it.
Does the Netherlands tax foreign income?
Yes. The Netherlands taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does the Netherlands have a wealth tax?
Yes: Box 3, taxed above EUR 59,357 allowance, top rate 36% of the deemed return. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does the Netherlands have an exit tax for individuals?
Yes. The Netherlands can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does the Netherlands have?
Our profiles list 2 regimes: 30% Ruling (30%-regeling, Article 31a Wet LB 1964) (up to 5 years) — information only; not numerically modelled; Partial Foreign Tax Liability (partiele buitenlandse belastingplicht) - TRANSITIONAL (up to 2 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in the Netherlands?
The Netherlands day test (residence based on personal circumstances): no fixed day count; actual home and durable personal ties decide. A treaty can settle dual residence. Municipal registration is evidence, but the factual circumstances decide.
Residence decides whether the Netherlands taxes you on these rates. See the Netherlands day-count test and count your own days.
Sources
The Netherlands profile cites 8 sources for these rules, 7 of them from a government or a statute.
- Belastingdienst - Box 1: tarieven 2026 (66 jaar of jonger) · official, retrieved 2026-10-23
- Belastingdienst - Tabel 1: schijven loonbelasting/premie volksverzekeringen 2025 · official, retrieved 2026-04-29
- Belastingdienst - Premie volksverzekeringen 2025 · official, retrieved 2026-04-29
- Wet inkomstenbelasting 2001, hoofdstuk 5 (box 3), versie 2025-01-01 · official, retrieved 2026-09-30
- Wet inkomstenbelasting 2001, art. 2.13 (tarief box 3), versie 2025-01-01 · official, retrieved 2026-09-30
- Belastingdienst - Berekening box 3-inkomen 2025 (definitieve percentages) · official, retrieved 2026-09-30
- Expatregeling hoogopgeleide buitenlandse werknemers · official, retrieved 2026-11-03
- PwC WWTS - Netherlands (Individual Personal Income, BY2025) · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Netherlands with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Netherlands side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Norway, Portugal, Sweden, San Marino, Andorra, Austria.