Dutch employer payroll obligations explained — payroll compliance, the work-related costs scheme (WKR), holiday pay, applying the 30% ruling, and the total cost of employment.
Accounting · Topic
Netherlands Tax
Netherlands tax guides: income tax boxes, corporate tax, VAT, 30% ruling, and compliance.
- 20 guides
- Updated Jun 27, 2026
Latest in Netherlands Tax
All guides
Netherlands Social Security Contributions Explained (2025)
Dutch social security contributions explained — national insurance (AOW/ANW/WLZ), employer-paid employee insurance (WW/ZW/WIA), the ZVW health contribution, and the A1 certificate.
Netherlands Payroll Tax (Loonheffing) for Employers (2025)
Dutch payroll tax (loonheffing) for employers explained — wage tax plus national insurance, registration, filing, tax credits in payroll, payslips, and the annual jaaropgave.
Netherlands VAT Registration, Filing & OSS Explained (2025)
Dutch VAT registration, filing, and cross-border schemes — who must register, quarterly returns, the KOR small-business scheme, the reverse charge, the OSS, and invoicing.
Netherlands VAT (BTW) Rates & How It Works (2025)
Dutch VAT (BTW) explained — the 21%, 9%, and 0% rates, how the input/output mechanism works, zero-rated vs exempt supplies, and how Dutch VAT fits within the EU system.
Netherlands Self-Employment (ZZP) Tax Explained (2025)
How the self-employed (ZZP/freelancers) are taxed in the Netherlands — Box 1 on profit, the key deductions, the hours criterion, VAT and the KOR scheme, and arranging pension.
Netherlands Innovation Box & R&D Incentives Explained (2025)
The Dutch Innovation Box and R&D incentives explained — the 9% rate on qualifying self-developed IP income, the conditions, the WBSO R&D wage incentive, and how they work together.
Netherlands Participation Exemption & Holding Companies (2025)
The Dutch participation exemption explained — how qualifying subsidiary dividends and capital gains are exempt from corporate tax, the conditions, and the BV-plus-holding structure.
Netherlands BV vs Sole Proprietor: Which Structure to Choose (2025)
Choosing a Dutch business structure — sole proprietorship (eenmanszaak/ZZP) vs BV, comparing taxation, deductions, liability, costs, and the profit turning point for incorporation.
Netherlands Corporate Income Tax (Vpb) Explained (2025)
Dutch corporate income tax (vpb) explained — the 19% and 25.8% rates, who pays, how taxable profit is determined, the dividend withholding tax, and fiscal unity for groups.
Netherlands Pensions & Retirement Saving Explained (2025)
Dutch pensions and retirement saving explained — the three pillars (AOW, occupational, private annuities), deductible contributions, the Box 3 exemption, and how benefits are taxed.
Netherlands Property & Second Home Tax Explained (2025)
How Dutch property is taxed — the primary residence in Box 1, second homes and investment property in Box 3, the transfer tax, municipal property taxes, and non-resident owners.