[{"data":1,"prerenderedAt":1318},["ShallowReactive",2],{"compare-pair-france-vs-netherlands":3,"compare-france-netherlands":92},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":43,"flagA":53,"flagB":54,"heroImage":55,"lastUpdated":56,"meta":57,"metaDescription":58,"metaTitle":59,"navigation":60,"path":61,"relatedCompares":62,"seo":69,"stem":70,"verdict":71,"winners":75,"__hash__":91},"compare\u002Fcompare\u002Ffrance-vs-netherlands.md","France vs Netherlands taxes",[9,10,11],"Households using France's family quotient","Investors whose wealth is listed securities rather than French real estate","Groups that need the French consumer market",[13,14,15],"Staffed Dutch holding or financing companies","Qualifying expats using the 30% ruling","Residents whose wealth is cash and funds rather than French property",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"France and the Netherlands are neighbouring high-tax EU systems that look similar until you ask what they tax when nothing is sold. France's IFI is a real-estate wealth tax. Households enter when net taxable non-professional real estate exceeds EUR 1.3 million, then pay 0.5% to 1.5% on the scale. Ordinary listed shares and cash are generally outside IFI. Realised securities income is another matter: from 2026 the default PFU on dividends, interest and securities gains is 31.4%, unless the household elects the progressive scale. Personal income tax is 0% to 45% after the family quotient. Corporate tax is 25%, with a 15% SME band on the first EUR 42,500. VAT is 20%. Inheritance tax can reach 60%. Exit tax can apply when residence ends.",[20,24,25],{},"The Netherlands does not copy IFI. Many savings and investments sit in Box 3 and are taxed on a deemed return at 36% above the exemption, including in years when the portfolio does not produce a French-style PFU event. Substantial interests of 5% or more leave Box 3 for Box 2 at 24.5% or 31%. Work income is Box 1 at 35.75%, 37.56% and 49.50% in 2026. The 30% ruling can reduce the taxable portion of qualifying inbound salary, still inside Dutch residence. Corporate tax is 19% then 25.8%. VAT is 21%. Inheritance tax is 10% to 40%.",[20,27,28],{},"A property-heavy household can find Dutch Box 3 gentler than French IFI, or the reverse if the assets are funds rather than a Paris apartment. A securities investor may prefer Dutch Box 2 on a company sale and still dislike Box 3 on cash. Company substance and treaty eligibility remain local: a Dutch BV used as a holding company needs people in the Netherlands; a French company serving French customers is not cheaper because a Box 3 slide exists.",[20,30,31],{},"Choose France when the market and household quotient matter and the fortune is not IFI-heavy. Choose the Netherlands for holding infrastructure and inbound payroll tools, and put Box 3 on the same page as IFI.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"France","france","Netherlands","netherlands",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is France or the Netherlands better for investors?","It depends on the asset. France's 31.4% PFU is a straightforward securities tax and IFI generally ignores ordinary financial assets. Dutch Box 3 can be better or worse than actual gains, and Box 2 taxes 5%+ holdings at 24.5% or 31%.",{"question":48,"answer":49},"Does the Netherlands have a wealth tax like IFI?","Not in the French real-estate sense. The Netherlands taxes a deemed return on many savings and investments in Box 3 at 36% above the exemption, which can hit financial wealth that IFI would ignore.",{"question":51,"answer":52},"Which country is better for a company?","France's 25% general rate is simpler. The Netherlands can be cheaper on the first EUR 200,000 at 19% and is often stronger as a holding platform if substance is Dutch.","🇫🇷","🇳🇱","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"France vs Netherlands tax comparison for 2026. Compare income tax, corporate tax, capital gains, IFI versus Box 3, VAT and the 30% ruling.","France vs Netherlands taxes (2026): IFI, Box 3 and PFU",true,"\u002Fcompare\u002Ffrance-vs-netherlands",[63,66],{"title":64,"path":65},"France vs Germany","\u002Fcompare\u002Ffrance-vs-germany",{"title":67,"path":68},"Germany vs Netherlands","\u002Fcompare\u002Fgermany-vs-netherlands",{"title":7,"description":22},"compare\u002Ffrance-vs-netherlands",[72,73,74],"Ordinary salary is heavy in both countries. France's scale reaches 45% plus social charges and a possible high-income contribution. Dutch Box 1 uses 35.75%, 37.56% and 49.50% in 2026. The 30% ruling can cut the taxable slice of qualifying Dutch employment income, but it remains Dutch tax.","Wealth design is the useful split. France's IFI taxes non-professional real estate above EUR 1.3 million at 0.5% to 1.5% and generally leaves ordinary financial assets out. The Netherlands has no IFI-style property fortune tax; it taxes a deemed return on many savings and investments in Box 3 at 36% above the exemption.","Choose France for a large domestic market and household-quotient payroll if your wealth is financial rather than French property. Choose the Netherlands for a staffed holding platform, and model Box 3 against IFI rather than assuming one country has no wealth tax.",[76,80,83,87],{"taxType":77,"winner":78,"note":79},"Personal income tax","A","France's national top rate is 45%; Dutch Box 1 reaches 49.50%, though French social charges and the Dutch 30% ruling can reverse a given employment file.",{"taxType":81,"winner":78,"note":82},"Corporate tax","France's general rate is 25%; the Netherlands charges 19% on the first EUR 200,000 and 25.8% above.",{"taxType":84,"winner":85,"note":86},"Capital gains tax","B","Dutch substantial-interest gains are Box 2 at 24.5% or 31%, often below France's 31.4% securities PFU; portfolios may instead sit in Box 3.",{"taxType":88,"winner":89,"note":90},"Wealth tax","tie","France levies IFI on taxable real-estate wealth above EUR 1.3 million; the Netherlands taxes deemed investment returns in Box 3. The asset mix decides the heavier charge.","hzmJtCopF2KvARHpP6z_YdrTy_DtAXDzMcFccgOhLy8",{"a":93,"b":751},{"index":94,"details":209},{"id":95,"title":96,"bestFor":97,"body":103,"country":36,"countryFacts":110,"countrySlug":37,"description":107,"excerpt":40,"extension":41,"faqs":116,"flag":53,"heroImage":40,"howItWorks":126,"lastUpdated":130,"meta":131,"metaDescription":132,"metaTitle":133,"navigation":60,"otherTaxes":134,"pageType":164,"path":165,"relatedFormations":166,"relatedGuides":167,"seo":168,"stem":169,"summaryCards":170,"taxBracketSections":189,"taxBrackets":190,"taxRates":191,"taxSlug":40,"taxType":40,"visas":202,"watchOut":203,"__hash__":208},"taxes\u002Fcountry\u002Ffrance\u002Findex.md","Taxes in France",[98,99,100,101,102],"Expats","Employees","Founders","Investors","Cross-border groups",{"type":17,"value":104,"toc":108},[105],[20,106,107],{},"France is a full-rate EU tax system, not a zero-tax destination. The useful planning work is in the details: household income tax, social charges, the 31.4% investment flat tax, corporate tax, IFI on real estate and inheritance rules that still reach many cross-border families.",{"title":33,"searchDepth":34,"depth":34,"links":109},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},"Europe","EUR","120+","No","Compliant",[117,120,123],{"question":118,"answer":119},"Is France a high-tax country?","Yes. France combines progressive personal income tax, heavy social charges, 25% corporate tax, VAT, real-estate wealth tax and inheritance tax. The exact burden depends on salary versus capital income, household composition and asset mix.",{"question":121,"answer":122},"Does France have a wealth tax?","France no longer has a broad net wealth tax on financial assets. It does levy IFI, an annual tax on non-professional real estate when net taxable real-estate wealth exceeds EUR 1.3 million.",{"question":124,"answer":125},"What should expats and founders check first?","Start with tax residence, payroll social security, PFU versus progressive taxation of investment income, IFI exposure, inheritance rules and whether a French company triggers 25% corporate tax plus local and payroll costs.",[127,128,129],"France taxes residents on worldwide income and non-residents on French-source income. Personal income tax (IR) is progressive from 0% to 45% on the household share after the family quotient, and high earners can also face a 3% \u002F 4% exceptional contribution.","Most dividends, interest and securities gains fall under the prélèvement forfaitaire unique (PFU). From 2026 the standard combined rate is 31.4% (12.8% income tax + 18.6% social levies), with an option to elect the progressive scale instead when that produces a better result.","Companies generally pay 25% corporate income tax, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs. France also levies VAT, payroll social security, real-estate wealth tax (IFI), inheritance and gift tax, property taxes and, for large multinationals, Pillar Two minimum tax.","August 2026",{},"France tax overview for expats, founders and investors. Compare income tax, IFI wealth tax, inheritance tax, corporate tax, dividend tax, PFU capital gains and VAT.","Taxes in France: income, wealth, corporate and dividend tax (2026)",[135,139,142,146,149,152,156,160],{"title":136,"slug":137,"icon":138},"Income tax","income-tax","💼",{"title":88,"slug":140,"icon":141},"wealth-tax","💰",{"title":143,"slug":144,"icon":145},"Inheritance tax","inheritance-tax","🏛️",{"title":84,"slug":147,"icon":148},"capital-gains-tax","📈",{"title":81,"slug":150,"icon":151},"corporate-tax","🏢",{"title":153,"slug":154,"icon":155},"Dividend tax","dividend-tax","💸",{"title":157,"slug":158,"icon":159},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":161,"slug":162,"icon":163},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Ffrance",[],[],{"title":96,"description":107},"country\u002Ffrance\u002Findex",[171,174,177,180,183,185],{"label":136,"value":172,"note":173},"0% - 45%","Plus high-income surtax",{"label":88,"value":175,"note":176},"IFI 0.5% - 1.5%","Real estate only above EUR 1.3m",{"label":81,"value":178,"note":179},"25%","15% SME band on first EUR 42,500",{"label":84,"value":181,"note":182},"31.4%","Standard PFU on securities",{"label":153,"value":181,"note":184},"Flat tax for residents",{"label":186,"value":187,"note":188},"VAT","20%","Standard mainland rate",[],[],[192,194,195,197,198,199,200],{"label":136,"value":172,"badge":193},"Progressive",{"label":88,"value":175},{"label":143,"value":196},"5% - 60%",{"label":84,"value":181},{"label":81,"value":178},{"label":153,"value":181},{"label":186,"value":201},"20% \u002F 10% \u002F 5.5% \u002F 2.1%",[],[204,205,206,207],"France is not a low-tax jurisdiction. Social charges on employment income and investment income often matter as much as the headline income-tax bracket.","There is no general net wealth tax on financial assets, but IFI still taxes non-professional real estate above EUR 1.3 million, and property, transaction and succession taxes remain material.","The 2026 rise in social levies on many capital items lifted the standard PFU from 30% to 31.4%. Model both the flat tax and the progressive option before filing.","Exit tax, CFC-style anti-abuse rules, transfer pricing and treaty residence all matter if you are moving in or out of France with substantial shareholdings.","6PakPh-PthWl_N23SlRLDQgIjlihjumPwYzQ2fiUn8g",{"income-tax":210,"corporate-tax":315,"capital-gains-tax":393,"dividend-tax":481,"wealth-tax":559,"inheritance-tax":655},{"id":211,"title":212,"bestFor":213,"body":217,"country":36,"countryFacts":224,"countrySlug":37,"description":221,"excerpt":40,"extension":41,"faqs":225,"flag":53,"heroImage":40,"howItWorks":235,"lastUpdated":130,"meta":239,"metaDescription":240,"metaTitle":241,"navigation":60,"otherTaxes":242,"pageType":250,"path":251,"relatedFormations":252,"relatedGuides":253,"seo":254,"stem":255,"summaryCards":256,"taxBracketSections":271,"taxBrackets":272,"taxRates":292,"taxSlug":137,"taxType":136,"visas":308,"watchOut":309,"__hash__":314},"taxes\u002Fcountry\u002Ffrance\u002Fincome-tax.md","Income tax in France",[99,98,214,215,216],"Contractors","High earners","Cross-border workers",{"type":17,"value":218,"toc":222},[219],[20,220,221],{},"France taxes residents on worldwide income, but the practical bill is rarely just the top bracket. Household shares, social charges, withholding at source and the split between progressive income and the investment flat tax usually decide the real outcome.",{"title":33,"searchDepth":34,"depth":34,"links":223},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[226,229,232],{"question":227,"answer":228},"Do expats pay income tax in France?","Yes, if they are French tax residents or have French-source income. Residents are taxed on worldwide income; non-residents are taxed on French-source income only.",{"question":230,"answer":231},"What is the top income tax rate in France?","The top progressive rate is 45% for 2025 income declared under the 2026 scale, before the exceptional high-income contribution and before social charges.",{"question":233,"answer":234},"Is salary taxed differently from investment income?","Yes. Employment and business income generally go through the progressive scale and payroll or assessment rules, while many dividends, interest and securities gains default to the 31.4% PFU unless you elect the progressive option.",[236,237,238],"French tax residents are taxed on worldwide income. Non-residents are taxed on French-source income only. Residence is based on domestic tests such as household (foyer), principal place of stay, main professional activity or centre of economic interests, not only a 183-day count.","Income tax is assessed on the household using the family quotient. Taxable income is divided into shares, the progressive scale is applied to each share, then the result is multiplied back by the number of shares. That is why two households with the same gross income can face very different bills.","Employees usually pay through monthly withholding at source (prélèvement à la source). Self-employed people and many residents still file an annual return and settle differences by assessment. Social charges on employment income sit beside income tax and often dominate the real take-home calculation.",{},"France income tax guide for expats and employees. See 2026 brackets for 2025 income, family quotient, high-income surtax, social charges and filing notes.","France income tax: rates, brackets and expat rules (2026)",[243,244,245,246,247,248,249],{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"tax","\u002Fcountry\u002Ffrance\u002Fincome-tax",[],[],{"title":212,"description":221},"country\u002Ffrance\u002Fincome-tax",[257,259,263,267],{"label":77,"value":172,"note":258},"Progressive scale per household share",{"label":260,"value":261,"note":262},"Highest bracket","45%","Above EUR 181,917 per share",{"label":264,"value":265,"note":266},"High-income surtax","3% \u002F 4%","Exceptional contribution (CEHR)",{"label":268,"value":269,"note":270},"Annual tax return","Yes","Spring filing for prior-year income",[],[273,277,281,285,289],{"band":274,"rate":275,"note":276},"Up to EUR 11,600","0%","Per household share, 2025 income \u002F 2026 scale",{"band":278,"rate":279,"note":280},"EUR 11,601 to EUR 29,579","11%","First taxable band",{"band":282,"rate":283,"note":284},"EUR 29,580 to EUR 84,577","30%","Middle band",{"band":286,"rate":287,"note":288},"EUR 84,578 to EUR 181,917","41%","Upper band",{"band":290,"rate":261,"note":291},"Above EUR 181,917","Top marginal rate before CEHR",[293,297,299,301,303,306],{"label":294,"value":295,"badge":296},"Tax-free band","EUR 11,600","2026 scale",{"label":298,"value":279},"Entry rate",{"label":300,"value":261},"Top rate",{"label":302,"value":265},"Exceptional high-income contribution",{"label":304,"value":305},"Employment social charges","Material",{"label":307,"value":181},"Investment flat tax (PFU)",[],[310,311,312,313],"The brackets above are applied per share of the family quotient, not automatically to the household’s full gross income. Married or civil-partnership households and dependent children change the math.","Social charges are separate from income tax. On salaries they are shared between employer and employee; on many investment items they form part of the 31.4% PFU from 2026.","High earners can face the exceptional contribution on high incomes (CEHR) at 3% and 4% once reference income crosses the statutory thresholds.","Non-residents can face minimum withholding rates on French-source employment or business income, so treaty residence and source rules still need checking.","z0pV9A8HDYh7yG8dAURxPxM0utlq8Pod1_nDKflJw6s",{"id":316,"title":317,"bestFor":318,"body":321,"country":36,"countryFacts":328,"countrySlug":37,"description":325,"excerpt":40,"extension":41,"faqs":329,"flag":53,"heroImage":40,"howItWorks":339,"lastUpdated":130,"meta":343,"metaDescription":344,"metaTitle":345,"navigation":60,"otherTaxes":346,"pageType":250,"path":354,"relatedFormations":355,"relatedGuides":356,"seo":357,"stem":358,"summaryCards":359,"taxBracketSections":372,"taxBrackets":373,"taxRates":374,"taxSlug":150,"taxType":81,"visas":386,"watchOut":387,"__hash__":392},"taxes\u002Fcountry\u002Ffrance\u002Fcorporate-tax.md","Corporate tax in France",[100,319,320,102,101],"Operating companies","Holding companies",{"type":17,"value":322,"toc":326},[323],[20,324,325],{},"France is a high-compliance corporate jurisdiction with a clear 25% headline rate. The practical result still depends on SME relief, payroll costs, distributions, local taxes and whether group size pulls you into minimum-tax or exceptional-contribution rules.",{"title":33,"searchDepth":34,"depth":34,"links":327},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[330,333,336],{"question":331,"answer":332},"Does France have corporate tax?","Yes. The standard corporate income tax rate is 25%, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs.",{"question":334,"answer":335},"What is the total corporate tax rate in France?","Most companies start from 25%. Larger taxpayers can add the 3.3% social contribution on CIT, exceptional contributions for very high-turnover groups and, for in-scope multinationals, a 15% minimum tax framework.",{"question":337,"answer":338},"Are dividends from a French company taxed?","Yes. The company pays corporate tax on profits first. When profits are distributed, shareholders can face PFU taxation, progressive election rules or non-resident withholding depending on who receives the dividend.",[340,341,342],"French corporate income tax (impôt sur les sociétés, IS) generally applies to companies resident in France on French-source profits. In the usual territorial design, foreign permanent-establishment profits are often kept outside the French base when a treaty or PE structure applies, but anti-abuse, CFC-style and transfer-pricing rules still matter.","The standard rate is 25%. Qualifying small corporations can use 15% on the first EUR 42,500 of taxable profit if turnover and ownership conditions are met. Larger taxpayers may also face a 3.3% social contribution calculated on the corporate-tax bill once it exceeds EUR 763,000.","Very large groups can face an exceptional contribution based on high French turnover thresholds under recent finance laws, and multinationals above the EUR 750 million GloBE threshold can face France’s 15% domestic minimum top-up tax. Day-to-day operating companies still also deal with VAT, payroll, local business taxes and withholding taxes.",{},"France corporate tax guide for founders and companies. See the 25% standard rate, 15% SME band, social contribution, IP Box and Pillar Two notes.","France corporate tax: rates, SME band and company rules (2026)",[347,348,349,350,351,352,353],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Ffrance\u002Fcorporate-tax",[],[],{"title":317,"description":325},"country\u002Ffrance\u002Fcorporate-tax",[360,362,366,370],{"label":81,"value":178,"note":361},"Standard CIT rate",{"label":363,"value":364,"note":365},"SME reduced rate","15%","First EUR 42,500 if eligible",{"label":367,"value":368,"note":369},"Social contribution on CIT","3.3%","If CIT exceeds EUR 763,000",{"label":268,"value":269,"note":371},"Plus advances for most companies",[],[],[375,378,380,381,384],{"label":376,"value":178,"badge":377},"Standard corporate tax","Headline",{"label":363,"value":379},"15% on first EUR 42,500",{"label":367,"value":368},{"label":382,"value":383},"IP Box reduced rate","10%",{"label":385,"value":364},"QDMTT \u002F Pillar Two",[],[388,389,390,391],"A 25% headline rate is only the start. Payroll social security, VAT, local taxes, interest-deduction limits and transfer pricing can move the effective burden more than a small rate difference.","The SME 15% band is limited to the first EUR 42,500 and only applies if ownership and turnover tests are met. It is not a general small-business 15% rate on all profits.","Large companies can face additional contributions and Pillar Two top-up tax. Model group turnover carefully before assuming the ordinary 25% rate is the whole answer.","Distributions to shareholders are a separate layer. Resident individuals often face the 31.4% PFU on dividends, while non-resident withholding depends on status and treaty relief.","g6XUnNWh9wQ2VKbPWh6LwE7CmqOpzgFR11UCPOYjoSU",{"id":394,"title":395,"bestFor":396,"body":400,"country":36,"countryFacts":407,"countrySlug":37,"description":404,"excerpt":40,"extension":41,"faqs":408,"flag":53,"heroImage":40,"howItWorks":418,"lastUpdated":130,"meta":422,"metaDescription":423,"metaTitle":424,"navigation":60,"otherTaxes":425,"pageType":250,"path":433,"relatedFormations":434,"relatedGuides":435,"seo":436,"stem":437,"summaryCards":438,"taxBracketSections":453,"taxBrackets":454,"taxRates":455,"taxSlug":147,"taxType":84,"visas":474,"watchOut":475,"__hash__":480},"taxes\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax.md","Capital gains tax in France",[101,397,398,215,399],"Crypto holders","Property owners","Family offices",{"type":17,"value":401,"toc":405},[402],[20,403,404],{},"France splits capital gains into two practical worlds: a flat tax on most securities and a holding-period regime for real estate. Once you know which asset class you are dealing with, the rate, the social levies and any taper or exemption become much easier to map.",{"title":33,"searchDepth":34,"depth":34,"links":406},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[409,412,415],{"question":410,"answer":411},"Does France tax capital gains?","Yes. Securities gains are usually taxed at the 31.4% PFU from 2026, while real-estate gains follow a separate 19% income-tax regime plus social levies.",{"question":413,"answer":414},"Are crypto gains taxed in France?","Often yes for private disposals under the flat-tax style framework, unless a different regime or professional recharacterisation applies. Check the exact asset, frequency of trading and filing position.",{"question":416,"answer":417},"Are stock market gains taxed in France?","Yes for most resident investors. The default is the PFU, with a progressive-scale election available when that produces a better result.",[419,420,421],"Most capital gains on shares, funds and similar securities earned by French residents fall under the prélèvement forfaitaire unique. From 2026 the standard combined PFU is 31.4%, made up of 12.8% income tax and 18.6% social levies. Taxpayers may elect the progressive income-tax scale instead if that produces a lower overall bill.","Real estate is different. Taxable property gains are generally subject to 19% income tax plus social levies, with separate holding-period allowances that can fully exempt the income-tax portion after 22 years and the social-levy portion after 30 years. A principal residence is usually exempt.","Crypto and other digital assets are commonly taxed under the securities-style PFU framework for private individuals when they produce taxable disposal gains, though professional trading can be recharacterised. Exit tax can also catch unrealised gains when a resident leaves France with large shareholdings.",{},"France capital gains tax guide for investors. See the 31.4% PFU on securities, property CGT rules, principal-residence exemption and 2026 social-levy changes.","France capital gains tax: shares, property and crypto (2026)",[426,427,428,429,430,431,432],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax",[],[],{"title":395,"description":404},"country\u002Ffrance\u002Fcapital-gains-tax",[439,442,446,449],{"label":440,"value":181,"note":441},"Securities gains tax","Standard PFU from 2026",{"label":443,"value":444,"note":445},"Property gains tax","19% + social levies","Holding-period taper applies",{"label":447,"value":275,"note":448},"Principal residence","Qualifying main home usually exempt",{"label":450,"value":451,"note":452},"Progressive option","Available","Can elect IR scale instead of PFU",[],[],[456,459,462,465,468,471],{"label":457,"value":181,"badge":458},"Securities PFU",2026,{"label":460,"value":461},"PFU income-tax component","12.8%",{"label":463,"value":464},"PFU social levies","18.6%",{"label":466,"value":467},"Real-estate income tax","19%",{"label":469,"value":470},"Full property IR exemption","22 years",{"label":472,"value":473},"Full property social exemption","30 years",[],[476,477,478,479],"The PFU default is not always best. Households with lower marginal brackets sometimes prefer the progressive election, especially where older shareholding allowances still matter.","Property is not taxed like listed shares. The 19% real-estate rate, social levies, surtax on large gains and 22\u002F30-year tapers all need a separate calculation.","Leaving France can trigger exit tax on unrealised gains when shareholdings cross the value or ownership thresholds, with deferral possible only in qualifying cases.","Foreign withholding tax, PEA wrappers and professional-versus-private characterisation can change the final answer even when the headline rate looks simple.","l-Loxvuz5BmhksDHoNBVL1ICctAPbJwjxEwjjig5gnw",{"id":482,"title":483,"bestFor":484,"body":487,"country":36,"countryFacts":494,"countrySlug":37,"description":491,"excerpt":40,"extension":41,"faqs":495,"flag":53,"heroImage":40,"howItWorks":505,"lastUpdated":130,"meta":509,"metaDescription":510,"metaTitle":511,"navigation":60,"otherTaxes":512,"pageType":250,"path":520,"relatedFormations":521,"relatedGuides":522,"seo":523,"stem":524,"summaryCards":525,"taxBracketSections":537,"taxBrackets":538,"taxRates":539,"taxSlug":154,"taxType":153,"visas":552,"watchOut":553,"__hash__":558},"taxes\u002Fcountry\u002Ffrance\u002Fdividend-tax.md","Dividend tax in France",[101,485,320,215,486],"Shareholders","Cross-border investors",{"type":17,"value":488,"toc":492},[489],[20,490,491],{},"France’s dividend system is built around a flat tax for residents and withholding for many non-residents. The headline number is useful, but the better question is whether PFU, progressive election or treaty relief produces the lowest all-in result for your facts.",{"title":33,"searchDepth":34,"depth":34,"links":493},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[496,499,502],{"question":497,"answer":498},"Does France tax dividends?","Yes. Resident individuals usually face the 31.4% PFU from 2026 unless they elect progressive taxation. Non-residents face domestic withholding that may be reduced by treaty.",{"question":500,"answer":501},"Does France have dividend withholding tax?","Yes for many cross-border payments. Domestic law commonly withholds 12.8% for non-resident individuals, with different rates or exemptions for companies and treaty claimants.",{"question":503,"answer":504},"Are foreign dividends taxed in France?","Often yes if you are a French tax resident. The French flat tax or progressive option, foreign withholding tax and treaty relief all need to be checked together.",[506,507,508],"French-resident individuals usually pay the prélèvement forfaitaire unique on taxable dividends. From 2026 the combined default is 31.4%: 12.8% income tax and 18.6% social levies. You can elect progressive income tax instead, often with a 40% allowance on qualifying dividends when that route is chosen.","Domestic payments to non-resident individuals are generally subject to 12.8% withholding tax. Corporate non-resident recipients often face a higher domestic rate, commonly 25%, unless an EU parent-subsidiary exemption or a treaty reduces or eliminates the tax.","Corporate shareholders can also benefit from participation-exemption style rules on qualifying holdings, so the shareholder result depends heavily on whether the recipient is an individual, a company, a resident or a non-resident.",{},"France dividend tax guide for investors and shareholders. See the 31.4% PFU for residents, progressive election, 12.8% non-resident withholding and treaty notes.","France dividend tax: PFU rate, withholding and allowances (2026)",[513,514,515,516,517,518,519],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Ffrance\u002Fdividend-tax",[],[],{"title":483,"description":491},"country\u002Ffrance\u002Fdividend-tax",[526,528,531,534],{"label":527,"value":181,"note":441},"Resident dividend tax",{"label":529,"value":461,"note":530},"Income-tax component","Flat IR portion of PFU",{"label":532,"value":464,"note":533},"Social levies","Part of the 2026 PFU total",{"label":535,"value":461,"note":536},"Non-resident individual WHT","Domestic rate; treaties can reduce",[],[],[540,542,544,545,546,549],{"label":541,"value":181,"badge":458},"Resident PFU total",{"label":543,"value":461},"PFU income tax",{"label":463,"value":464},{"label":535,"value":461},{"label":547,"value":548},"Progressive election","Optional",{"label":550,"value":551},"Common dividend allowance on progressive route","40%",[],[554,555,556,557],"The company-level corporate tax and the shareholder-level dividend tax are separate. A French company can pay 25% first, then the shareholder can still face PFU or withholding on the distribution.","Electing the progressive scale can help lower-bracket households, but social levies and the loss of PFU simplicity still need modelling every year.","Treaty residence, beneficial ownership and non-cooperative jurisdiction rules can change non-resident withholding dramatically.","Foreign dividends received by French residents can still be taxable in France, with foreign tax credit or treaty relief as a second step.","-wfm1Cv6Xjz7VixJp_BtWYvT1463bVuy2Jbh6-sOFvg",{"id":560,"title":561,"bestFor":562,"body":563,"country":36,"countryFacts":570,"countrySlug":37,"description":567,"excerpt":40,"extension":41,"faqs":571,"flag":53,"heroImage":40,"howItWorks":580,"lastUpdated":130,"meta":584,"metaDescription":585,"metaTitle":586,"navigation":60,"otherTaxes":587,"pageType":250,"path":595,"relatedFormations":596,"relatedGuides":597,"seo":598,"stem":599,"summaryCards":600,"taxBracketSections":615,"taxBrackets":616,"taxRates":636,"taxSlug":140,"taxType":88,"visas":648,"watchOut":649,"__hash__":654},"taxes\u002Fcountry\u002Ffrance\u002Fwealth-tax.md","Wealth tax in France",[101,398,399,215,98],{"type":17,"value":564,"toc":568},[565],[20,566,567],{},"France’s wealth story is easy to oversimplify. There is no broad annual tax on all net worth, but property-heavy households can still face IFI every year once real-estate wealth crosses the statutory threshold.",{"title":33,"searchDepth":34,"depth":34,"links":569},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[572,574,577],{"question":121,"answer":573},"France does not currently levy a general net wealth tax on all assets. It does levy IFI, an annual real-estate wealth tax above EUR 1.3 million of net taxable non-professional real estate.",{"question":575,"answer":576},"Are shares and crypto taxed as wealth in France?","Not under a general wealth tax. Ordinary financial assets are outside IFI, although they can still be taxed through income tax, PFU, capital gains rules or inheritance tax.",{"question":578,"answer":579},"Who pays IFI in France?","Households whose net taxable non-professional real-estate wealth exceeds EUR 1.3 million on 1 January. Residents generally count worldwide real estate; non-residents generally count French real estate only.",[581,582,583],"France replaced the old broad wealth tax (ISF) with the impôt sur la fortune immobilière (IFI). In 2026, households are in scope when the net taxable value of non-professional real estate exceeds EUR 1.3 million on 1 January.","Once the threshold is crossed, the progressive scale starts from EUR 800,000 of net taxable real-estate wealth and rises from 0.5% to 1.5% above EUR 10 million. Financial assets such as ordinary bank cash, listed shares and many business interests are outside IFI unless they are real-estate rich in a way that brings them back into the real-estate base.","French tax residents are generally assessed on worldwide non-professional real estate, subject to treaty rules. Non-residents are generally assessed only on French real estate. Qualifying debts can reduce the base, and temporary arrival exemptions can shelter non-French real estate for some new residents.",{},"France wealth tax guide. See the IFI real-estate wealth tax threshold of EUR 1.3 million, progressive 0.5%–1.5% rates and what is still outside the tax base.","France wealth tax: IFI rates, threshold and 2026 status",[588,589,590,591,592,593,594],{"title":136,"slug":137,"icon":138},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Ffrance\u002Fwealth-tax",[],[],{"title":561,"description":567},"country\u002Ffrance\u002Fwealth-tax",[601,604,608,612],{"label":602,"value":275,"note":603},"General wealth tax","No broad ISF-style tax on all assets",{"label":605,"value":606,"note":607},"Real-estate wealth tax (IFI)","0.5% - 1.5%","Progressive scale above entry threshold",{"label":609,"value":610,"note":611},"IFI entry threshold","EUR 1.3 million","Net taxable real estate at 1 January",{"label":613,"value":269,"note":614},"Annual IFI return","Filed with income-tax process when due",[],[617,620,624,627,630,633],{"band":618,"rate":275,"note":619},"Up to EUR 800,000","Scale starts here only if IFI threshold is met",{"band":621,"rate":622,"note":623},"EUR 800,001 to EUR 1,300,000","0.50%","First taxable IFI band",{"band":625,"rate":626},"EUR 1,300,001 to EUR 2,570,000","0.70%",{"band":628,"rate":629},"EUR 2,570,001 to EUR 5,000,000","1.00%",{"band":631,"rate":632},"EUR 5,000,001 to EUR 10,000,000","1.25%",{"band":634,"rate":635},"Above EUR 10,000,000","1.50%",[637,640,643,644,645,646,647],{"label":638,"value":275,"badge":639},"General net wealth tax","No broad tax",{"label":641,"value":642},"IFI threshold","EUR 1,300,000",{"label":621,"value":622},{"label":625,"value":626},{"label":628,"value":629},{"label":631,"value":632},{"label":634,"value":635},[],[650,651,652,653],"No general wealth tax does not mean France is light on asset ownership. Property tax, housing tax on secondary homes, transaction taxes, IFI and inheritance tax still matter.","The EUR 1.3 million figure is an entry threshold. Once you are in, the calculation can reach back to EUR 800,000 of net taxable real-estate wealth.","Real-estate companies, SCIs and indirect holdings can still fall into the IFI base when the underlying asset is non-professional real estate.","New residents sometimes benefit from temporary non-French real-estate exemptions, but French property remains exposed and the conditions are technical.","jwkAf6Oe3WXaE3LMlh75sN-T8WCwVqRQeW7v0V8HIAY",{"id":656,"title":657,"bestFor":658,"body":660,"country":36,"countryFacts":667,"countrySlug":37,"description":664,"excerpt":40,"extension":41,"faqs":668,"flag":53,"heroImage":40,"howItWorks":678,"lastUpdated":130,"meta":682,"metaDescription":683,"metaTitle":684,"navigation":60,"otherTaxes":685,"pageType":250,"path":693,"relatedFormations":694,"relatedGuides":695,"seo":696,"stem":697,"summaryCards":698,"taxBracketSections":712,"taxBrackets":713,"taxRates":730,"taxSlug":144,"taxType":143,"visas":744,"watchOut":745,"__hash__":750},"taxes\u002Fcountry\u002Ffrance\u002Finheritance-tax.md","Inheritance tax in France",[659,98,101,398,399],"Families",{"type":17,"value":661,"toc":665},[662],[20,663,664],{},"France’s succession tax is relationship-driven. Spouses are usually protected, children receive a meaningful allowance, and distant or unrelated heirs can face very high rates once the small residual allowance is used up.",{"title":33,"searchDepth":34,"depth":34,"links":666},[],{"region":111,"currency":112,"taxTreaties":113,"euBlacklist":114,"fatfStatus":115},[669,672,675],{"question":670,"answer":671},"Does France have inheritance tax?","Yes. France levies inheritance and gift tax with rates and allowances that depend on the relationship between the parties and the taxable share received.",{"question":673,"answer":674},"Do spouses pay inheritance tax in France?","Surviving spouses and PACS partners are generally exempt from French inheritance tax.",{"question":676,"answer":677},"What is the inheritance tax allowance for children in France?","Children commonly benefit from a EUR 100,000 personal allowance per parent before progressive rates of 5% to 45% apply to the remaining share.",[679,680,681],"France taxes inheritances and lifetime gifts at the beneficiary level. The rate and allowance depend on the family relationship, the taxable share received and whether special reliefs apply. Surviving spouses and PACS partners are generally exempt from inheritance tax.","If the deceased or donor is a French tax resident, worldwide assets can fall into French succession or gift tax. If neither side is resident, French-situs assets such as French real estate can still be taxed. A French-resident beneficiary who has lived in France for at least six of the last ten years can also bring foreign assets into scope in some cases.","Direct-line heirs such as children usually receive a EUR 100,000 personal allowance, then pay progressive rates from 5% to 45%. Brothers and sisters, nephews and nieces and unrelated beneficiaries face higher rates and much smaller allowances.",{},"France inheritance tax guide with spouse exemption, EUR 100,000 child allowance, progressive direct-line rates, gift tax notes and cross-border scope.","France inheritance tax: allowances, rates and gift tax (2026)",[686,687,688,689,690,691,692],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Ffrance\u002Finheritance-tax",[],[],{"title":657,"description":664},"country\u002Ffrance\u002Finheritance-tax",[699,701,704,708],{"label":143,"value":196,"note":700},"Depends on relationship and share",{"label":702,"value":275,"note":703},"Spouse \u002F PACS partner","Generally exempt",{"label":705,"value":706,"note":707},"Child allowance","EUR 100,000","Per parent, refreshed for gifts over time",{"label":709,"value":710,"note":711},"Unrelated beneficiary","60%","After a small allowance",[],[714,718,720,722,724,726,728],{"band":715,"rate":716,"note":717},"Direct line up to EUR 8,072","5%","After personal allowance",{"band":719,"rate":383},"EUR 8,073 to EUR 12,109",{"band":721,"rate":364},"EUR 12,110 to EUR 15,932",{"band":723,"rate":187},"EUR 15,933 to EUR 552,324",{"band":725,"rate":283},"EUR 552,325 to EUR 902,838",{"band":727,"rate":551},"EUR 902,839 to EUR 1,805,677",{"band":729,"rate":261},"Above EUR 1,805,677",[731,734,737,738,741],{"label":702,"value":732,"badge":733},"Exempt","Common case",{"label":735,"value":736},"Children \u002F parents","5% - 45%",{"label":705,"value":706},{"label":739,"value":740},"Siblings","35% \u002F 45%",{"label":742,"value":743},"Distant relatives \u002F unrelated","55% \u002F 60%",[],[746,747,748,749],"France can tax more than local real estate when residence tests are met. Cross-border estates often need both French rules and any inheritance treaty reviewed together.","Gift allowances can refresh over time, commonly on a rolling multi-year cycle for many direct-line gifts, so lifetime planning and death planning interact.","Unrelated beneficiaries and more distant relatives can face 55% or 60% rates after only small allowances, which is why relationship and ownership structure matter early.","Notarial process, forced-heirship concepts and valuation rules can affect the practical result as much as the headline percentage.","SN79h0MGZpTGbg7r6erYEKoErOKlptOeA7f7rpimuzQ",{"index":752,"details":835},{"id":753,"title":754,"bestFor":755,"body":756,"country":38,"countryFacts":763,"countrySlug":39,"description":760,"excerpt":40,"extension":41,"faqs":765,"flag":54,"heroImage":40,"howItWorks":775,"lastUpdated":130,"meta":779,"metaDescription":780,"metaTitle":781,"navigation":60,"otherTaxes":782,"pageType":164,"path":791,"relatedFormations":792,"relatedGuides":793,"seo":794,"stem":795,"summaryCards":796,"taxBracketSections":815,"taxBrackets":816,"taxRates":817,"taxSlug":40,"taxType":40,"visas":828,"watchOut":829,"__hash__":834},"taxes\u002Fcountry\u002Fnetherlands\u002Findex.md","Taxes in Netherlands",[98,99,100,320,101],{"type":17,"value":757,"toc":761},[758],[20,759,760],{},"The Dutch system is easier once you stop forcing it into a single “income tax rate” story. Work income, substantial shareholdings and ordinary investments are taxed in different boxes on purpose.",{"title":33,"searchDepth":34,"depth":34,"links":762},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},"90+",[766,769,772],{"question":767,"answer":768},"Is the Netherlands a high-tax country?","For personal work income, yes at the top end. Corporate tax is more moderate at 19% and 25.8%, and the Box 3 system makes investment taxation different from most flat CGT countries.",{"question":770,"answer":771},"Does the Netherlands have a wealth tax?","Not as a single percentage of all net worth. Box 3 taxes a deemed return on many savings and investments above an exemption, which functions like a wealth-based investment tax.",{"question":773,"answer":774},"What should expats check first?","Check tax residence, the 30% ruling, Box 1 payroll rates, whether investments fall into Box 3, and whether any shareholding is large enough for Box 2.",[776,777,778],"Dutch tax residents are generally taxed on worldwide income through three boxes. Box 1 covers work and primary residence. Box 2 covers substantial shareholdings of 5% or more. Box 3 taxes a deemed return on many savings and investments rather than actual interest or portfolio gains.","Companies pay 19% corporate income tax on the first EUR 200,000 of taxable profit and 25.8% above that. The Netherlands also levies 21% VAT, 15% dividend withholding tax in many cases, payroll taxes and inheritance and gift tax.","Expats may qualify for the 30% ruling, which can reduce the effective tax on employment income for a limited period when the conditions are met. Substance, treaty residence and Dutch holding-company rules still matter for cross-border structures.",{},"Netherlands tax overview for expats, founders and investors. Compare Box 1 income tax, Box 2 substantial interest, Box 3 investment tax, corporate tax and inheritance tax.","Taxes in Netherlands: Box 1, Box 2, Box 3 and corporate tax (2026)",[783,784,785,786,787,788,789,790],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands",[],[],{"title":754,"description":760},"country\u002Fnetherlands\u002Findex",[797,800,803,806,809,812],{"label":136,"value":798,"note":799},"35.75% - 49.5%","Box 1 work and home",{"label":88,"value":801,"note":802},"Box 3","Tax on deemed investment return",{"label":81,"value":804,"note":805},"19% \u002F 25.8%","First EUR 200,000 then top rate",{"label":84,"value":807,"note":808},"Box 2 \u002F Box 3","Depends on shareholding size",{"label":153,"value":810,"note":811},"15% WHT","Plus Box 2 or Box 3 rules",{"label":186,"value":813,"note":814},"21%","Standard rate",[],[],[818,820,822,824,825,826,827],{"label":136,"value":798,"badge":819},"Box 1",{"label":88,"value":821},"Box 3 at 36% on deemed return",{"label":143,"value":823},"10% - 40%",{"label":84,"value":807},{"label":81,"value":804},{"label":153,"value":810},{"label":186,"value":813},[],[830,831,832,833],"The Netherlands is not a low personal-tax country. Box 1 tops out at 49.5%, and Box 3 can tax investment wealth even when actual returns are low.","Portfolio capital gains are often not taxed as classic CGT. They are frequently absorbed into Box 3 instead, which is a different design with different winners and losers.","Substantial shareholdings of 5% or more move into Box 2 at 24.5% \u002F 31%.","Inheritance tax remains relevant, even though partner exemptions are generous.","adi1M3X2Km3CHh_fdVaB596FwGWYSxuUEHnxNOPhL8Q",{"income-tax":836,"corporate-tax":927,"capital-gains-tax":1004,"dividend-tax":1086,"wealth-tax":1157,"inheritance-tax":1236},{"id":837,"title":838,"bestFor":839,"body":840,"country":38,"countryFacts":847,"countrySlug":39,"description":844,"excerpt":40,"extension":41,"faqs":848,"flag":54,"heroImage":40,"howItWorks":858,"lastUpdated":130,"meta":862,"metaDescription":863,"metaTitle":864,"navigation":60,"otherTaxes":865,"pageType":250,"path":873,"relatedFormations":874,"relatedGuides":875,"seo":876,"stem":877,"summaryCards":878,"taxBracketSections":894,"taxBrackets":895,"taxRates":908,"taxSlug":137,"taxType":136,"visas":920,"watchOut":921,"__hash__":926},"taxes\u002Fcountry\u002Fnetherlands\u002Fincome-tax.md","Income tax in Netherlands",[99,98,100,214,216],{"type":17,"value":841,"toc":845},[842],[20,843,844],{},"Dutch Box 1 is the workhorse of the personal tax system. Once salary or business profit is in Box 1, the 2026 brackets and any 30% ruling eligibility usually dominate the annual result.",{"title":33,"searchDepth":34,"depth":34,"links":846},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[849,852,855],{"question":850,"answer":851},"What is the top income tax rate in the Netherlands?","The top Box 1 rate is 49.50% in 2026 on income above EUR 78,426.",{"question":853,"answer":854},"Do expats pay Dutch income tax?","Yes if they are Dutch tax residents or have Dutch-source employment or business income. Some qualifying expats can use the 30% ruling.",{"question":856,"answer":857},"Is all income taxed in Box 1?","No. Substantial shareholdings usually fall in Box 2 and many savings or investments in Box 3.",[859,860,861],"Dutch residents are generally taxed on worldwide income. Box 1 covers employment income, business profits, some other work income and the deemed income from a primary residence after mortgage interest rules.","For 2026, Box 1 uses three brackets for people under state pension age: 35.75% up to EUR 38,883, 37.56% from there to EUR 78,426, and 49.50% above that. The first bracket includes national insurance contributions.","Employees usually pay through wage withholding. The 30% ruling can let qualifying expats treat a portion of salary as tax-free for a limited period, which is one of the main reasons internationally mobile staff still look at the Netherlands.",{},"Netherlands income tax guide for employees and expats. See 2026 Box 1 brackets of 35.75%, 37.56% and 49.50%, payroll withholding and 30% ruling notes.","Netherlands income tax: Box 1 rates and 30% ruling (2026)",[866,867,868,869,870,871,872],{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Fincome-tax",[],[],{"title":838,"description":844},"country\u002Fnetherlands\u002Fincome-tax",[879,883,887,891],{"label":880,"value":881,"note":882},"Box 1 rates","35.75% - 49.50%","2026 combined brackets",{"label":884,"value":885,"note":886},"Top rate threshold","EUR 78,426","Above this, 49.50%",{"label":888,"value":889,"note":890},"30% ruling","Possible","Qualifying incoming employees",{"label":892,"value":269,"note":893},"Payroll withholding","Wage tax during the year",[],[896,900,904],{"band":897,"rate":898,"note":899},"Up to EUR 38,883","35.75%","Includes national insurance component",{"band":901,"rate":902,"note":903},"EUR 38,883 to EUR 78,426","37.56%","Mostly income tax",{"band":905,"rate":906,"note":907},"Above EUR 78,426","49.50%","Top Box 1 rate",[909,911,913,915,918],{"label":910,"value":898,"badge":458},"Bracket 1",{"label":912,"value":902},"Bracket 2",{"label":914,"value":906},"Bracket 3",{"label":916,"value":917},"National insurance in bracket 1","Included",{"label":888,"value":919},"If eligible",[],[922,923,924,925],"Box 1 is only part of Dutch personal tax. Investments may sit in Box 3 and large shareholdings in Box 2.","The 30% ruling is valuable but conditional, time-limited and not automatic for every expat hire.","Healthcare contributions and employee insurance premiums can add to the total employment cost stack.","Self-employed people need to model profit tax, allowances and contributions carefully rather than copying the employee wage table.","wXdiD-YvvKJnFJUQbchCSpN0iYvfXxnfPm7cKpQ9hIM",{"id":928,"title":929,"bestFor":930,"body":933,"country":38,"countryFacts":940,"countrySlug":39,"description":937,"excerpt":40,"extension":41,"faqs":941,"flag":54,"heroImage":40,"howItWorks":951,"lastUpdated":130,"meta":955,"metaDescription":956,"metaTitle":957,"navigation":60,"otherTaxes":958,"pageType":250,"path":966,"relatedFormations":967,"relatedGuides":968,"seo":969,"stem":970,"summaryCards":971,"taxBracketSections":986,"taxBrackets":987,"taxRates":988,"taxSlug":150,"taxType":81,"visas":997,"watchOut":998,"__hash__":1003},"taxes\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax.md","Corporate tax in Netherlands",[320,100,931,932,102],"Multinationals","Finance and IP structures",{"type":17,"value":934,"toc":938},[935],[20,936,937],{},"Dutch corporate tax is competitive rather than ultra-low. The 19% and 25.8% brackets are only half the story; participation exemption, substance and extraction tax decide whether the Netherlands works for your structure.",{"title":33,"searchDepth":34,"depth":34,"links":939},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[942,945,948],{"question":943,"answer":944},"What is the corporate tax rate in the Netherlands?","In 2026 it is 19% on the first EUR 200,000 of taxable profit and 25.8% above that.",{"question":946,"answer":947},"Is the Netherlands good for holding companies?","Often yes, because of the participation exemption and treaty network, but substance and anti-abuse rules are central to whether the structure holds.",{"question":949,"answer":950},"Are company profits taxed again when distributed?","They can be. Dividend withholding tax and shareholder-level Box 2 or foreign tax may apply depending on who owns the company.",[952,953,954],"Dutch-resident companies are generally taxed on worldwide profits, subject to participation exemption and treaty outcomes. The 2026 corporate income tax rates are 19% on the first EUR 200,000 and 25.8% on the excess.","The Netherlands remains a major holding and finance jurisdiction because of its participation exemption, treaty network and legal infrastructure. That advantage depends on substance, anti-abuse rules and beneficial-ownership standards.","Large groups can also face Pillar Two minimum-tax rules. Operating companies still need to budget for VAT, wage tax, social security and transfer-pricing compliance.",{},"Netherlands corporate tax guide for companies and holdings. See the 19% lower rate, 25.8% standard rate, participation exemption notes and dividend withholding context.","Netherlands corporate tax: 19% \u002F 25.8% rates (2026)",[959,960,961,962,963,964,965],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax",[],[],{"title":929,"description":937},"country\u002Fnetherlands\u002Fcorporate-tax",[972,975,979,983],{"label":973,"value":467,"note":974},"Lower corporate rate","First EUR 200,000",{"label":976,"value":977,"note":978},"Standard corporate rate","25.8%","Profit above EUR 200,000",{"label":980,"value":981,"note":982},"Innovation box","Reduced rate","Qualifying IP income",{"label":984,"value":364,"note":985},"Dividend WHT","Domestic headline rate",[],[],[989,991,992,995],{"label":990,"value":467,"badge":458},"Profit up to EUR 200,000",{"label":978,"value":977},{"label":993,"value":994},"Participation exemption","Often available",{"label":996,"value":364},"Domestic dividend WHT",[],[999,1000,1001,1002],"A Dutch BV is not automatically low-tax once director salary, Box 2 extractions and substance costs are included.","Interest deduction limits, ATAD rules and transfer pricing can move the effective rate more than the headline brackets.","Participation exemption is powerful but condition-heavy. Portfolio holdings and low-taxed passive subsidiaries need care.","Dividend withholding tax and non-resident corporate tax can still appear on the way out of the structure.","i8k7vNtf0rVtYUUPNMOGlU36GK73-Uje4PwInl_iX7M",{"id":1005,"title":1006,"bestFor":1007,"body":1008,"country":38,"countryFacts":1015,"countrySlug":39,"description":1012,"excerpt":40,"extension":41,"faqs":1016,"flag":54,"heroImage":40,"howItWorks":1026,"lastUpdated":130,"meta":1030,"metaDescription":1031,"metaTitle":1032,"navigation":60,"otherTaxes":1033,"pageType":250,"path":1041,"relatedFormations":1042,"relatedGuides":1043,"seo":1044,"stem":1045,"summaryCards":1046,"taxBracketSections":1062,"taxBrackets":1063,"taxRates":1064,"taxSlug":147,"taxType":84,"visas":1079,"watchOut":1080,"__hash__":1085},"taxes\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax.md","Capital gains tax in Netherlands",[101,100,485,98,399],{"type":17,"value":1009,"toc":1013},[1010],[20,1011,1012],{},"Dutch capital gains planning starts with classification. Once you know whether an asset sits in Box 1, Box 2 or Box 3, the rate discussion becomes much clearer.",{"title":33,"searchDepth":34,"depth":34,"links":1014},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[1017,1020,1023],{"question":1018,"answer":1019},"Does the Netherlands tax capital gains?","Yes, but not through one flat CGT rate. Substantial shareholdings use Box 2, while many portfolio investments are taxed through Box 3.",{"question":1021,"answer":1022},"What is the Box 2 capital gains rate?","In 2026 Box 2 is generally 24.5% up to EUR 68,843 and 31% above that, per taxpayer.",{"question":1024,"answer":1025},"Are stock-market gains taxed when I sell?","Often not as a classic disposal gain. Many listed portfolio holdings are covered by the Box 3 wealth-based investment system instead.",[1027,1028,1029],"The Netherlands does not use one universal CGT rate for individuals. If you hold a substantial interest of 5% or more in a company, dividends and capital gains generally fall in Box 2. For 2026, Box 2 is 24.5% on the first EUR 68,843 per person and 31% above that.","Ordinary portfolio shares, funds and many other investments are usually taxed in Box 3 on a deemed return, not on the actual realised gain each time you sell. That can be better or worse than classic CGT depending on real performance.","Gains connected to a business or professional trading activity can be pulled into Box 1 and taxed at ordinary progressive rates. Property and company restructurings need a facts-specific analysis.",{},"Netherlands capital gains tax guide for investors and founders. See Box 2 rates of 24.5%\u002F31%, Box 3 portfolio treatment and when gains fall into Box 1.","Netherlands capital gains tax: Box 2 and Box 3 (2026)",[1034,1035,1036,1037,1038,1039,1040],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax",[],[],{"title":1006,"description":1012},"country\u002Fnetherlands\u002Fcapital-gains-tax",[1047,1051,1055,1058],{"label":1048,"value":1049,"note":1050},"Portfolio gains","Usually Box 3","Deemed-return system",{"label":1052,"value":1053,"note":1054},"Substantial interest","24.5% \u002F 31%","Box 2 if 5% or more",{"label":1056,"value":819,"note":1057},"Business assets","Can be taxed as profit",{"label":1059,"value":1060,"note":1061},"Real estate gains","Facts-specific","Depends on use and holding",[],[],[1065,1068,1071,1074,1077],{"label":1066,"value":1067,"badge":458},"Box 2 lower rate","24.5%",{"label":1069,"value":1070},"Box 2 higher rate","31%",{"label":1072,"value":1073},"Box 2 threshold","EUR 68,843",{"label":1075,"value":1076},"Portfolio \u002F Box 3","36% on deemed return",{"label":1078,"value":880},"Business gains",[],[1081,1082,1083,1084],"Crossing the 5% substantial-interest line changes the entire tax logic from Box 3 to Box 2.","Box 3 can tax you in a year when markets fall, because the system is built around deemed returns and asset values.","Emigration can create exit-tax style charges on substantial interests.","Crypto and other assets need careful classification between investment Box 3 treatment and business Box 1 treatment.","Fxn_fZMI7MXYeXPwx9X7p6cf0p8c4NIQpM2_QWzhgEs",{"id":1087,"title":1088,"bestFor":1089,"body":1091,"country":38,"countryFacts":1098,"countrySlug":39,"description":1095,"excerpt":40,"extension":41,"faqs":1099,"flag":54,"heroImage":40,"howItWorks":1109,"lastUpdated":130,"meta":1113,"metaDescription":1114,"metaTitle":1115,"navigation":60,"otherTaxes":1116,"pageType":250,"path":1124,"relatedFormations":1125,"relatedGuides":1126,"seo":1127,"stem":1128,"summaryCards":1129,"taxBracketSections":1141,"taxBrackets":1142,"taxRates":1143,"taxSlug":154,"taxType":153,"visas":1150,"watchOut":1151,"__hash__":1156},"taxes\u002Fcountry\u002Fnetherlands\u002Fdividend-tax.md","Dividend tax in Netherlands",[101,100,320,1090,399],"Cross-border shareholders",{"type":17,"value":1092,"toc":1096},[1093],[20,1094,1095],{},"Dutch dividend tax is a two-layer problem: withholding at the company and box classification at the shareholder. Get those two right before comparing the Netherlands with flat-tax countries.",{"title":33,"searchDepth":34,"depth":34,"links":1097},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[1100,1103,1106],{"question":1101,"answer":1102},"Does the Netherlands tax dividends?","Yes. Domestic dividend withholding tax is generally 15%, and resident shareholders may face further Box 2 or Box 3 taxation depending on the holding.",{"question":1104,"answer":1105},"What is the Dutch dividend withholding tax rate?","The common domestic rate is 15%, often reduced by tax treaties or exemption regimes.",{"question":1107,"answer":1108},"How are dividends from my own BV taxed?","Substantial-interest dividends are generally Box 2 income for the resident individual shareholder, with credit for dividend tax withheld.",[1110,1111,1112],"Dutch companies generally withhold 15% dividend tax on distributions, subject to exemptions, refunds and treaty reductions. For many non-resident portfolio shareholders, that withholding tax is the main Dutch cost.","Resident individuals with a substantial interest usually report dividends in Box 2, where the 2026 rates are 24.5% and 31%. Withholding tax is credited against the final Box 2 bill.","Smaller portfolio shareholdings are often handled through Box 3 rather than a separate dividend income schedule. Corporate shareholders may rely on the participation exemption when the holding qualifies.",{},"Netherlands dividend tax guide for shareholders. See 15% withholding tax, Box 2 rates of 24.5%\u002F31%, portfolio Box 3 treatment and treaty relief notes.","Netherlands dividend tax: 15% WHT and Box 2 (2026)",[1117,1118,1119,1120,1121,1122,1123],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Fdividend-tax",[],[],{"title":1088,"description":1095},"country\u002Fnetherlands\u002Fdividend-tax",[1130,1133,1135,1138],{"label":1131,"value":364,"note":1132},"Dividend withholding tax","Common domestic rate",{"label":1052,"value":1053,"note":1134},"Box 2 for 5%+ holdings",{"label":1136,"value":801,"note":1137},"Portfolio holdings","Often via deemed return",{"label":1139,"value":994,"note":1140},"Treaty relief","Can reduce WHT",[],[],[1144,1145,1146,1147],{"label":996,"value":364,"badge":377},{"label":1066,"value":1067},{"label":1069,"value":1070},{"label":1148,"value":1149},"Portfolio route","Often Box 3",[],[1152,1153,1154,1155],"The 15% withholding rate is not always the final shareholder tax for residents.","Treaty residence, beneficial ownership and anti-abuse rules decide whether a reduced WHT rate actually sticks.","Moving from a small portfolio holding to a 5% substantial interest changes the tax box entirely.","Foreign dividends received by Dutch residents can still be taxable under Box 2 or Box 3 depending on the holding.","vEBDpGihh6-FcKD9lTR_d6AnHLtI0vbZj2RlvBDnECg",{"id":1158,"title":1159,"bestFor":1160,"body":1162,"country":38,"countryFacts":1169,"countrySlug":39,"description":1166,"excerpt":40,"extension":41,"faqs":1170,"flag":54,"heroImage":40,"howItWorks":1179,"lastUpdated":130,"meta":1183,"metaDescription":1184,"metaTitle":1185,"navigation":60,"otherTaxes":1186,"pageType":250,"path":1194,"relatedFormations":1195,"relatedGuides":1196,"seo":1197,"stem":1198,"summaryCards":1199,"taxBracketSections":1216,"taxBrackets":1217,"taxRates":1218,"taxSlug":140,"taxType":88,"visas":1229,"watchOut":1230,"__hash__":1235},"taxes\u002Fcountry\u002Fnetherlands\u002Fwealth-tax.md","Wealth tax in Netherlands",[101,98,215,1161,399],"Retirees",{"type":17,"value":1163,"toc":1167},[1164],[20,1165,1166],{},"If you hold investable wealth in the Netherlands, Box 3 is the page that matters. It is not a simple 1% wealth tax, and it is not a pure capital gains tax either.",{"title":33,"searchDepth":34,"depth":34,"links":1168},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[1171,1173,1176],{"question":770,"answer":1172},"Not as one flat tax on all net worth. Box 3 taxes a deemed return on many savings and investments above an exemption.",{"question":1174,"answer":1175},"What is the Box 3 rate in 2026?","The tax rate on the Box 3 deemed return is 36%, after the tax-free allowance.",{"question":1177,"answer":1178},"Are bank savings and shares both in Box 3?","Many are, but the deemed-return assumptions and exemptions differ, and substantial shareholdings usually go to Box 2 instead.",[1180,1181,1182],"Box 3 is the Dutch answer to investment wealth taxation. Instead of taxing every actual dividend or portfolio gain in the year it arises, the system generally looks at your asset mix and taxes a deemed return above the exemption.","For 2026, the Box 3 tax rate on the calculated deemed income is 36%, and the tax-free allowance is about EUR 59,357 per person. Different assumed returns can apply to bank deposits versus other investments, and actual-return discussions continue to evolve after court and policy pressure.","Your primary residence is generally not a Box 3 asset. Substantial business shareholdings usually sit in Box 2 instead. That is why two households with the same net worth can face very different Dutch wealth-side tax.",{},"Netherlands wealth tax guide covering Box 3. See the 36% tax on deemed investment returns, 2026 exemption and how it differs from a classic net wealth tax.","Netherlands wealth tax: Box 3 rates and exemption (2026)",[1187,1188,1189,1190,1191,1192,1193],{"title":136,"slug":137,"icon":138},{"title":143,"slug":144,"icon":145},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Fwealth-tax",[],[],{"title":1159,"description":1166},"country\u002Fnetherlands\u002Fwealth-tax",[1200,1204,1208,1212],{"label":1201,"value":1202,"note":1203},"Classic net wealth tax","No single rate","Not an ISF-style all-assets tax",{"label":1205,"value":1206,"note":1207},"Box 3 tax","36%","On deemed return",{"label":1209,"value":1210,"note":1211},"Tax-free allowance","About EUR 59,357","2026 Box 3 exemption",{"label":1213,"value":1214,"note":1215},"Actual return","Not always used","Deemed-return system still central",[],[],[1219,1221,1223,1226],{"label":1220,"value":1206,"badge":458},"Box 3 tax rate",{"label":1222,"value":1210},"Box 3 tax-free allowance",{"label":1224,"value":1225},"Classic all-assets wealth tax","Not used",{"label":1227,"value":1228},"Primary residence","Generally outside Box 3",[],[1231,1232,1233,1234],"Box 3 can create tax even in a bad investment year if asset values keep you above the exemption.","Classification errors are common. A 5% company stake, business assets or the family home may not belong in Box 3.","Policy and case-law around actual versus deemed returns have been moving, so current-year computation details should be checked carefully.","Non-residents may still face Dutch tax on certain Dutch-situs assets.","CuKdB4DPGHa6KkAfEUihSql10Fjrq2Ac6aNXYS03qj0",{"id":1237,"title":1238,"bestFor":1239,"body":1242,"country":38,"countryFacts":1249,"countrySlug":39,"description":1246,"excerpt":40,"extension":41,"faqs":1250,"flag":54,"heroImage":40,"howItWorks":1260,"lastUpdated":130,"meta":1264,"metaDescription":1265,"metaTitle":1266,"navigation":60,"otherTaxes":1267,"pageType":250,"path":1275,"relatedFormations":1276,"relatedGuides":1277,"seo":1278,"stem":1279,"summaryCards":1280,"taxBracketSections":1296,"taxBrackets":1297,"taxRates":1298,"taxSlug":144,"taxType":143,"visas":1311,"watchOut":1312,"__hash__":1317},"taxes\u002Fcountry\u002Fnetherlands\u002Finheritance-tax.md","Inheritance tax in Netherlands",[659,98,1240,398,1241],"Business owners","Estate planners",{"type":17,"value":1243,"toc":1247},[1244],[20,1245,1246],{},"Dutch inheritance tax is relationship-driven. Partners are comparatively well protected, while distant heirs can face high rates after only a small exemption.",{"title":33,"searchDepth":34,"depth":34,"links":1248},[],{"region":111,"currency":112,"taxTreaties":764,"euBlacklist":114,"fatfStatus":115},[1251,1254,1257],{"question":1252,"answer":1253},"Does the Netherlands have inheritance tax?","Yes. Beneficiaries pay inheritance tax at rates that depend on their relationship to the deceased and the size of the taxable inheritance.",{"question":1255,"answer":1256},"How much can a partner inherit tax-free?","In 2026 the partner exemption is EUR 828,035, after which partner rates of 10% and 20% can apply.",{"question":1258,"answer":1259},"What do children pay?","Children have a much smaller exemption than partners and then generally pay 10% or 20% on the taxable excess.",[1261,1262,1263],"Dutch inheritance tax (erfbelasting) is paid by the beneficiary and depends on both the relationship to the deceased and the size of the taxable acquisition after exemptions.","In 2026, partners have a large exemption of EUR 828,035. Children and grandchildren have much smaller exemptions around EUR 26,230. Other heirs often get only a minimal exemption.","After the exemption, partners and children generally pay 10% up to a threshold around EUR 158,669 and 20% above it. Grandchildren often face 18% \u002F 36%, while other beneficiaries can face 30% \u002F 40%. Gift tax uses a related framework.",{},"Netherlands inheritance tax guide with 2026 partner exemption, child exemption, 10%–40% rate bands and gift-tax context for families and expats.","Netherlands inheritance tax: rates and exemptions (2026)",[1268,1269,1270,1271,1272,1273,1274],{"title":136,"slug":137,"icon":138},{"title":88,"slug":140,"icon":141},{"title":84,"slug":147,"icon":148},{"title":81,"slug":150,"icon":151},{"title":153,"slug":154,"icon":155},{"title":157,"slug":158,"icon":159},{"title":161,"slug":162,"icon":163},"\u002Fcountry\u002Fnetherlands\u002Finheritance-tax",[],[],{"title":1238,"description":1246},"country\u002Fnetherlands\u002Finheritance-tax",[1281,1285,1289,1293],{"label":1282,"value":1283,"note":1284},"Partner \u002F child rates","10% \u002F 20%","After exemption",{"label":1286,"value":1287,"note":1288},"Other heirs","30% \u002F 40%","More distant or unrelated",{"label":1290,"value":1291,"note":1292},"Partner exemption","EUR 828,035","2026 figure",{"label":1294,"value":1295,"note":1292},"Child exemption","About EUR 26,230",[],[],[1299,1302,1305,1307,1310],{"label":1300,"value":1283,"badge":1301},"Partners and children","Common",{"label":1303,"value":1304},"Grandchildren","18% \u002F 36%",{"label":1306,"value":1287},"Other beneficiaries",{"label":1308,"value":1309},"Higher-rate threshold","About EUR 158,669",{"label":1290,"value":1291},[],[1313,1314,1315,1316],"Partner relief is generous, but unmarried or informal relationships need to meet the statutory partner tests.","Business succession relief can reduce tax on qualifying enterprises, but the conditions are technical.","Cross-border estates may create Dutch tax on Dutch assets or through residence connections even when another country also taxes the estate.","Gift tax planning and inheritance tax planning are linked; lifetime gifts can use annual exemptions but still need recording.","7mplGrZOAGyTlTetpPAGn1_Oj8ifq3_qxnZGe6xyNKk",1788594182948]