Netherlands
The Netherlands is home to a cosmopolitan expat community, a strong tech and finance sector, and unique pathways including the DAFT visa for US entrepreneurs.
Tax Guide for Expats in Netherlands (2026)
Expats living in the Netherlands are taxed on their worldwide income, with tax rates ranging from 35.82% to 49.50% depending on their income level. The tax year runs from January to December, and individuals must file their tax returns online by 1 May of the following year, although an extension until 1 September is possible. The standard VAT rate in the Netherlands is 21%, which is included in the prices of goods and services.
Income Tax Brackets 2026
| Income from | Income to | Tax rate | Notes |
|---|---|---|---|
| 0 € | 38,441 € | 35.82% | 35.82% (Box 1, combined income tax + national insurance contributions) |
| 38,441 € | 76,817 € | 37.48% | 37.48% (Box 1) |
| 76,818 € | No limit | 49.50% | 49.50% (Box 1 top rate) |
⚠️ Additional charge: No solidarity surcharge. However, Box 3 (savings and investments) is taxed at a notional yield rate (~6.17% on assets above €57,000 threshold, then taxed at 36%, 2025). Box 2 dividends taxed at 33% above €67,000.
VAT rates
21%
Standard VAT
0%
Exports / intra-EU
Freelancer tax registration
Register as zzp'er (zelfstandige zonder personeel / sole trader) at KvK (Kamer van Koophandel / Chamber of Commerce) — costs €50 once. Register automatically for VAT (BTW) with Belastingdienst. File quarterly VAT returns. Self-employed persons must pay provisional income tax (voorlopige aanslag) throughout the year. Obtain a VAT number (BTW-nummer) and optionally apply for the kleineondernemersregeling (KOR) if turnover < €20,000/year.