Personal Tax in the Netherlands

Overview by
Tax Base For Residents and Non-Residents
Residents are taxed on their worldwide income and non-residents are taxed only on income from a limited number of sources in the Netherlands.

Tax Rate

Individual Income Tax Progressive rate from 33.65% to 52%
EUR 0 - 17,319 33.65%
EUR 17,319 – 31,122 41.85%
EUR 31,122 – 53,064 42%
EUR 53,064 and over 52%
For persons older than 65, since they are not subject to certain social security contributions 15,75% (Up to EUR 17,579)

23.50% (Between EUR 17,579 - 31,589)
Allowable Deductions and Tax Credit
Employer reimbursement of (international) school fees. Tax deductions: interest allowance for mortgage interest related to real property in the Netherlands.

Tax exemptions: an employee subject to the 30% tax ruling (if a resident of the Netherlands) can opt for partial non-resident status, which implies that income (assets/savings) may be tax-exempt in the Netherlands.

Special Expatriate Tax Regime
An employee assigned to the Netherlands who has specific expertise that is not available or that is scarce in the Dutch labor market is eligible to apply for a tax-exempt allowance of 30% of his/her salary. A request must be made to apply the 30% ruling within four months of starting employment. Once approved, the allowance applies for a maximum term of ten years, with an interim test to determine whether the expatriate continues to satisfy the conditions to qualify for the 30% ruling. Employees who do not qualify for the 30% ruling still may receive a tax-free reimbursement of actual extra-territorial expenses.
Capital Tax Rate
Municipal authorities levy personal property tax on all immovable property based on the council-rated value of property. The tax base for real estate tax is the fair market value as determined by the municipal tax authorities. The council-rated value of an immovable property applies to certain elements of the personal income tax.

Any Comments About This Content? Report It to Us.

Read more See less

No content has been posted to this folder yet.
Be the first to feature your expertise related to Personal Tax in the Netherlands!

  • Post any content you may have that features your expertise, such as a text article with business tips, presentation, market report, etc
  • By sharing your knowledge you gain more visibility for your profile not only on but across the web

Post your content now by simply clicking on the button below.

Check these folders already populated with content posted by other users:

Click here to find out more about key benefits and instructions for contributing to the site.


Post any content you may have that features your expertise and offers valuable information to the international trade community.

The more informative content you post the more visible your will be, as your valuable content will link directly to your profile.

Check these sample pages for illustration: