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 subject to income tax rates ranging from 35.82% to 49.50%, depending on their income level, with the top rate applying to earnings above 68,718. The tax year typically ends on December 31, with a filing deadline of May 1 the following year for online submissions. An extension to September 1 can be requested if needed, allowing extra time to complete and submit tax returns.
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.