by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRBox 2 taxes income from a ‘substantial interest’ — owning 5% or more of a company’s shares, typically your own BV. It covers both dividends you receive and capital gains...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRBox 3 taxes your savings and investments based on a deemed (assumed) return, not your actual gains, at a flat 36% in 2025 above a tax-free allowance of EUR 57,684 per person. Different deemed...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRThe 30% ruling (now officially the ‘expat scheme’) lets employers pay eligible highly skilled workers recruited from abroad up to 30% of their salary tax-free for up to five years,...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRDutch residents are taxed on worldwide income; non-residents only on Dutch-source income. Residency is based on facts and circumstances (where your home, family, and economic life are). The annual...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRDutch tax credits (heffingskortingen) directly reduce tax owed, while deductions (aftrekposten) reduce taxable income. The main credits are the general tax credit (algemene heffingskorting) for all...
by Ekrem Duman | Jun 27, 2026 | Country Tax Guides, Netherlands Tax
Accounting › Country Tax Guides › Netherlands Tax ⚡ TL;DRBox 1 income (work and home) is taxed at progressive rates in 2025: 35.82% on income up to EUR 38,441, 37.48% from EUR 38,441 to EUR 76,817, and 49.50% above EUR 76,817. The first bracket rate...
