Netherlands
A high-tax EU hub with deep treaty networks, plus an Innovation Box that can tax qualifying IP profits at an effective 9%.
Country details
- Capital
- Amsterdam
- Language
- Dutch
- Currency
- Euro (EUR)
- Population
- 18.0M
- Timezone
- UTC+1
- Schengen Member
- Yes
- Immigration Authority
- Official Website
Migration pathways
EU/EEA/Swiss Citizens
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 35.75-49.5%
- Foreign Income
- Taxed
- Capital Gains
- None / 24.5-31%
- Dividends
- 15% WHT24.5-31% Box 2
- Wealth Tax
- ~1.2-1.7% effective
- Inheritance Tax
- 10-40%
Innovation Box Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 9%
- Foreign Income
- Partially exempt
- Capital Gains
- 9% / standard
- Dividends
- 15% WHT
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | Innovation Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 35.75-49.5% | 9% |
| Foreign Income | Taxed | Partially exempt |
| Capital Gains | None / 24.5-31% | 9% / standard |
| Dividends | 15% WHT24.5-31% Box 2 | 15% WHT |
| Wealth Tax | ~1.2-1.7% effective | None |
| Inheritance Tax | 10-40% | None |
| Learn more |
Country details
The Netherlands is a major EU business hub with strong infrastructure, legal certainty, and an extensive treaty network, but it is generally a high-tax jurisdiction for individuals.
Residents are typically taxed on worldwide income under the box system (with progressive rates in Box 1 and separate taxation for substantial shareholdings and investment assets). For companies that develop qualifying IP, the Innovation Box can reduce tax on qualifying innovation profits to an effective 9%.
EU/EEA citizens benefit from EU free movement. Non-EU nationals typically rely on the IND routes such as highly skilled migrant, intra-company transfer, startup, or self-employed permits depending on facts.
In practice, the Netherlands works well for founders and IP-heavy groups that can document qualifying R&D and substance. For purely lifestyle relocation, the overall tax burden and compliance are meaningful tradeoffs.
Interested in Netherlands?
Our advisors can help you evaluate immigration pathways and optimize your tax position.
Schedule consultationPersonal income tax rates (boxes), Box 2 and Box 3 rates, dividend WHT
PwC Tax Summaries - Netherlands (Individual)·Last checked: 13/01/26
Capital gains treatment, Box 3 deemed return, dividend WHT detail
PwC Tax Summaries - Netherlands (Individual - Income determination)·Last checked: 13/01/26
Inheritance tax rates
Belastingdienst (Dutch Tax and Customs Administration)·Last checked: 13/01/26
Expert guidance
Navigate your global move
Our advisors help you understand immigration pathways, tax implications, and investment requirements for your target jurisdiction.
Schedule consultation