[{"data":1,"prerenderedAt":1240},["ShallowReactive",2],{"compare-pair-italy-vs-netherlands":3,"compare-italy-netherlands":94},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":39,"countryASlug":40,"countryB":41,"countryBSlug":42,"description":22,"excerpt":43,"extension":44,"extraRows":45,"faqs":46,"flagA":56,"flagB":57,"heroImage":58,"lastUpdated":59,"meta":60,"metaDescription":61,"metaTitle":62,"navigation":63,"path":64,"relatedCompares":65,"seo":72,"stem":73,"verdict":74,"winners":78,"__hash__":93},"compare\u002Fcompare\u002Fitaly-vs-netherlands.md","Italy vs Netherlands taxes",[9,10,11],"Investors who want a 26% substitute tax on financial income","Families using 4%\u002F6%\u002F8% inheritance rates","Qualifying new residents or small businesses on Italian substitute-tax regimes",[13,14,15],"Staffed Dutch holding or financing companies","Qualifying expats using the 30% ruling","Shareholders whose 5%+ holdings fit Box 2 better than 26%",{"type":17,"value":18,"toc":35},"minimark",[19,23,26,29,32],[20,21,22],"p",{},"Italy and the Netherlands both tax residents on worldwide income, and both are used as EU company platforms. They do not tax financial assets the same way, which is why a rate table that lists “CGT” as a single number misleads.",[20,24,25],{},"Italy’s default for most dividends and capital gains is a 26% substitute tax, often withheld by the intermediary. Government bonds can be 12.5%. Most crypto gains are 33% from 2026. That is an actual-income tax. Employment is separate: IRPEF at 23% to 43% plus regional and municipal surtaxes, with employee INPS around 10%. Companies pay 24% IRES and generally 3.9% IRAP. VAT is 22%. There is no general net wealth tax, but IVIE and IVAFE apply to foreign real estate and foreign financial assets. Inheritance tax is 4%, 6% or 8%. New residents arriving from 1 January 2026 who qualify for the inbound lump-sum pay EUR 300,000 a year on eligible foreign income. Forfettario can replace ordinary IRPEF for qualifying small businesses.",[20,27,28],{},"The Netherlands splits the same economic result across boxes. Work is Box 1 at 35.75%, 37.56% and 49.50% in 2026. The 30% ruling can reduce the taxable share of qualifying salary and still leaves the person in the Dutch system. A 5% or larger shareholding is Box 2: 24.5% on the first EUR 68,843 per person and 31% above. Ordinary portfolios are usually Box 3, taxed on a deemed return at 36% above the exemption even if no gain is realised. Corporate tax is 19% then 25.8%. VAT is 21%. Inheritance tax is 10% to 40%.",[20,30,31],{},"A listed portfolio can be cheaper in Italy at 26% of actual income than in Dutch Box 3 in a low-yield year. A company sale of a 5%+ holding can be cheaper in Box 2 than at 26%. Neither mapping works if the person remains tax resident in the other country.",[20,33,34],{},"Choose Italy for substitute-tax simplicity, succession rates or a real inbound lump-sum. Choose the Netherlands for holding-company infrastructure, and price Box 2 and Box 3 as the investment system rather than looking for a 26% line that is not there.",{"title":36,"searchDepth":37,"depth":37,"links":38},"",2,[],"Italy","italy","Netherlands","netherlands",null,"md",[],[47,50,53],{"question":48,"answer":49},"Is Italy or the Netherlands better for investment income?","Italy is usually simpler: 26% substitute tax on most dividends and gains. The Netherlands can be better or worse depending on whether the holding is Box 2 at 24.5%\u002F31% or Box 3 deemed-return tax.",{"question":51,"answer":52},"Does Dutch Box 3 replace Italy's 26% tax?","No. Box 3 taxes a deemed return at 36% above the exemption, not the actual dividend or gain. A 5% or larger shareholding generally leaves Box 3 for Box 2.",{"question":54,"answer":55},"Which country is better for a company?","The Netherlands is often better as a holding platform at 19%\u002F25.8% with treaty infrastructure. Italy's 24% IRES plus IRAP is a heavier operating stack unless a specific Italian regime applies.","🇮🇹","🇳🇱","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Italy vs Netherlands tax comparison for 2026. Compare IRPEF and Box 1, corporate tax, Italy's 26% financial substitute tax, Dutch Box 2 and Box 3, and VAT.","Italy vs Netherlands taxes (2026): 26% substitute tax versus Box 2\u002F3",true,"\u002Fcompare\u002Fitaly-vs-netherlands",[66,69],{"title":67,"path":68},"Germany vs Netherlands","\u002Fcompare\u002Fgermany-vs-netherlands",{"title":70,"path":71},"Portugal vs Italy","\u002Fcompare\u002Fportugal-vs-italy",{"title":7,"description":22},"compare\u002Fitaly-vs-netherlands",[75,76,77],"Ordinary employment is high-tax in both systems. Italy's IRPEF is 23%, 35% and 43% plus local surtaxes and INPS. Dutch Box 1 uses 35.75%, 37.56% and 49.50% in 2026, with a 30% ruling that still leaves qualifying staff inside Dutch tax.","Investment tax is the design split. Italy generally applies a 26% imposta sostitutiva to dividends and capital gains. The Netherlands does not: portfolios usually sit in Box 3 at 36% on a deemed return, while a 5% or larger holding is Box 2 at 24.5% or 31%.","Choose Italy for a 26% financial-income model, 4%\u002F6%\u002F8% succession rates or a qualifying lump-sum or forfettario regime. Choose the Netherlands for a staffed holding platform, and model Box 2 and Box 3 instead of converting Dutch wealth into Italian substitute tax on paper.",[79,83,87,90],{"taxType":80,"winner":81,"note":82},"Personal income tax","A","Italy's national IRPEF tops at 43% before local surtaxes; Dutch Box 1 reaches 49.50%, though the 30% ruling can change a qualifying employment case.",{"taxType":84,"winner":85,"note":86},"Corporate tax","B","The Netherlands charges 19% then 25.8%; Italy combines 24% IRES with generally 3.9% IRAP.",{"taxType":88,"winner":81,"note":89},"Capital gains tax","Italy's standard substitute tax on financial gains is 26%; Dutch substantial-interest gains are Box 2 at 24.5% or 31%, and portfolios may be Box 3 rather than classic CGT.",{"taxType":91,"winner":85,"note":92},"VAT","Dutch standard VAT is 21%, slightly below Italy's 22%.","w5lMk3WT5ViXpo-v7rbKHU0_TzwbX7vjzDs-3ikt3qQ",{"a":95,"b":665},{"index":96,"details":204},{"id":97,"title":98,"bestFor":99,"body":105,"country":39,"countryFacts":112,"countrySlug":40,"description":109,"excerpt":43,"extension":44,"faqs":118,"flag":56,"heroImage":43,"howItWorks":128,"lastUpdated":132,"meta":133,"metaDescription":134,"metaTitle":135,"navigation":63,"otherTaxes":136,"pageType":159,"path":160,"relatedFormations":161,"relatedGuides":162,"seo":163,"stem":164,"summaryCards":165,"taxBracketSections":184,"taxBrackets":185,"taxRates":186,"taxSlug":43,"taxType":43,"visas":197,"watchOut":198,"__hash__":203},"taxes\u002Fcountry\u002Fitaly\u002Findex.md","Taxes in Italy",[100,101,102,103,104],"Expats","Founders","Investors","High earners","Holding companies",{"type":17,"value":106,"toc":110},[107],[20,108,109],{},"Italy is a full-rate EU tax system, not a zero-tax one. The useful planning work is in the details: residency, surtaxes, IVIE and IVAFE, dividend and capital gains withholding, payroll social security and the 2026 law changes that kept moving the goalposts for new residents, crypto and corporate planning.",{"title":36,"searchDepth":37,"depth":37,"links":111},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},"Europe","EUR","Extensive","No","Compliant",[119,122,125],{"question":120,"answer":121},"Is Italy a high-tax country?","Yes. Italy has progressive personal income tax, local surtaxes, social security, 24% corporate tax, 22% VAT and additional taxes on foreign assets.",{"question":123,"answer":124},"Does Italy have a wealth tax?","Italy does not have a general net wealth tax, but it does tax foreign real estate through IVIE and foreign financial assets through IVAFE.",{"question":126,"answer":127},"What should expats and founders check first?","Check tax residence, payroll social security, regional and municipal surtaxes, dividend and capital gains withholding, IVIE and IVAFE, and whether your activity also triggers VAT or corporate tax.",[129,130,131],"Italy taxes residents on worldwide income and non-residents on Italian-source income. For individuals, the core system is IRPEF plus regional and municipal surtaxes, so the effective bill is usually higher than the national bracket alone suggests.","Companies face 24% IRES and generally 3.9% IRAP, with higher IRAP for certain financial entities. Italy also levies VAT, payroll social security, withholding taxes and sector-specific taxes such as the 3% digital services tax for very large providers.","Italy does not have a broad domestic net wealth tax, but residents still face IVIE and IVAFE on foreign real estate and foreign financial assets. Inheritance and gift transfers are taxed, and the 2026 Budget Law kept tightening some rules around dividends, capital gains and new-resident planning.","May 2026",{},"Italy tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 changes.","Taxes in Italy: income, wealth, corporate and dividend tax (2026)",[137,141,145,149,152,155],{"title":138,"slug":139,"icon":140},"Income tax","income-tax","💼",{"title":142,"slug":143,"icon":144},"Wealth tax","wealth-tax","💰",{"title":146,"slug":147,"icon":148},"Inheritance tax","inheritance-tax","🏛️",{"title":88,"slug":150,"icon":151},"capital-gains-tax","📈",{"title":84,"slug":153,"icon":154},"corporate-tax","🏢",{"title":156,"slug":157,"icon":158},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fitaly",[],[],{"title":98,"description":109},"country\u002Fitaly\u002Findex",[166,169,172,175,178,181],{"label":138,"value":167,"note":168},"23% - 43%","Plus local surtaxes",{"label":142,"value":170,"note":171},"0%","No general net wealth tax",{"label":84,"value":173,"note":174},"24% + 3.9%","IRES + IRAP",{"label":88,"value":176,"note":177},"26% \u002F 12.5%","Most gains vs government bonds",{"label":156,"value":179,"note":180},"26%","Standard individual rate",{"label":91,"value":182,"note":183},"22%","Standard mainland rate",[],[],[187,189,191,193,194,195,196],{"label":138,"value":167,"badge":188},"Progressive",{"label":142,"value":190},"0% (IVIE \u002F IVAFE on foreign assets)",{"label":146,"value":192},"4% \u002F 6% \u002F 8%",{"label":88,"value":179},{"label":84,"value":173},{"label":156,"value":179},{"label":91,"value":182},[],[199,200,201,202],"Italy is not a flat-tax country for ordinary residents. Regional and municipal surtaxes, plus social security, often change the real take-home rate materially.","The 2026 Budget Law increased the flat tax for new residents to EUR 300,000 from 1 January 2026, with family members generally at EUR 50,000.","Crypto gains were also tightened from 2026, with the standard flat tax rising to 33% in most cases.","VAT, payroll social security, municipal taxes and sector-specific levies still matter even when a page headline looks low.","-5CQcm15OgTwxmNZ4WoRhLbfeuFJB6fKpWWIwkpfodc",{"income-tax":205,"corporate-tax":298,"capital-gains-tax":374,"dividend-tax":447,"wealth-tax":515,"inheritance-tax":587},{"id":206,"title":207,"bestFor":208,"body":212,"country":39,"countryFacts":219,"countrySlug":40,"description":216,"excerpt":43,"extension":44,"faqs":220,"flag":56,"heroImage":43,"howItWorks":230,"lastUpdated":132,"meta":234,"metaDescription":235,"metaTitle":236,"navigation":63,"otherTaxes":237,"pageType":243,"path":244,"relatedFormations":245,"relatedGuides":246,"seo":247,"stem":248,"summaryCards":249,"taxBracketSections":264,"taxBrackets":265,"taxRates":277,"taxSlug":139,"taxType":138,"visas":291,"watchOut":292,"__hash__":297},"taxes\u002Fcountry\u002Fitaly\u002Fincome-tax.md","Income tax in Italy",[100,209,210,103,211],"Employees","Freelancers","Digital nomads",{"type":17,"value":213,"toc":217},[214],[20,215,216],{},"Italy income tax is driven by residence and surtaxes, not just the headline national brackets. For individuals, the practical questions are where you are tax resident, which local surtaxes apply, whether payroll withholding is covering you correctly, and whether you also need to report foreign income or assets.",{"title":36,"searchDepth":37,"depth":37,"links":218},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[221,224,227],{"question":222,"answer":223},"Do expats pay income tax in Italy?","Yes, if they are Italian tax residents. Residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.",{"question":225,"answer":226},"What are the main IRPEF rates?","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000, before regional and municipal surtaxes.",{"question":228,"answer":229},"How do payroll taxes work in Italy?","Employment income is usually subject to payroll withholding and INPS social security. The employee share is often around 10%, while the employer bears most of the remaining payroll cost.",[231,232,233],"Italy income tax is based on residence. Italian tax residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000. On top of that, most taxpayers also pay regional surtax and municipal surtax, which vary by location.","Employment income is usually subject to payroll withholding and social security. Employee INPS contributions are generally around 10% and the total employment social security burden is often around 40% of gross pay when employer and employee contributions are combined.",{},"Italy income tax guide for expats and individuals. See the 23%, 35% and 43% IRPEF brackets, surtaxes, social security, tax returns and residency rules.","Italy income tax: IRPEF rates, residency and payroll rules (2026)",[238,239,240,241,242],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},"tax","\u002Fcountry\u002Fitaly\u002Fincome-tax",[],[],{"title":207,"description":216},"country\u002Fitaly\u002Fincome-tax",[250,252,256,260],{"label":80,"value":167,"note":251},"IRPEF national rates",{"label":253,"value":254,"note":255},"Highest bracket tax","43%","National top rate",{"label":257,"value":258,"note":259},"Employee INPS","~10%","Usually withheld from payroll",{"label":261,"value":262,"note":263},"Tax return","Yes","730 or Redditi PF",[],[266,270,274],{"band":267,"rate":268,"note":269},"EUR 0 - EUR 28,000","23%","National IRPEF rate before surtaxes and credits.",{"band":271,"rate":272,"note":273},"EUR 28,001 - EUR 50,000","35%","Middle bracket for national IRPEF.",{"band":275,"rate":254,"note":276},"Over EUR 50,000","Top national IRPEF rate.",[278,279,282,285,288],{"label":80,"value":167,"badge":188},{"label":280,"value":281},"Regional surtax","1.23% - 3.33%",{"label":283,"value":284},"Municipal surtax","0% - 0.9%",{"label":286,"value":287},"Employee social security","around 10%",{"label":289,"value":290},"Tax on wages","withholding applies",[],[293,294,295,296],"Italian tax residence can be triggered by physical presence, residence or domicile for more than 183 days, counted with fractions of days.","Modello 730 is available only in specific cases. Many self-employed people and taxpayers with foreign income use Redditi PF instead.","The 2026 Budget Law increased the new-resident lump sum tax to EUR 300,000 and the family member amount to EUR 50,000 for arrivals from 1 January 2026.","Crypto gains are taxed separately and, from the 2026 tax period, the standard flat rate rose to 33% in most cases.","wdKuDnW1hRJfgSoeMrxO7HaMLnf1ngff-XJQsIYwwic",{"id":299,"title":300,"bestFor":301,"body":304,"country":39,"countryFacts":311,"countrySlug":40,"description":308,"excerpt":43,"extension":44,"faqs":312,"flag":56,"heroImage":43,"howItWorks":322,"lastUpdated":132,"meta":326,"metaDescription":327,"metaTitle":328,"navigation":63,"otherTaxes":329,"pageType":243,"path":335,"relatedFormations":336,"relatedGuides":337,"seo":338,"stem":339,"summaryCards":340,"taxBracketSections":354,"taxBrackets":355,"taxRates":356,"taxSlug":153,"taxType":84,"visas":367,"watchOut":368,"__hash__":373},"taxes\u002Fcountry\u002Fitaly\u002Fcorporate-tax.md","Corporate tax in Italy",[101,104,302,102,303],"Regional operators","Multinationals",{"type":17,"value":305,"toc":309},[306],[20,307,308],{},"Italy’s corporate tax picture is straightforward at the headline level and more complex underneath. The ordinary rate is 24% IRES plus IRAP, but the real work is in sector-specific surtaxes, withholding taxes, exemptions, VAT and the 2026 changes that hit financial institutions and group planning.",{"title":36,"searchDepth":37,"depth":37,"links":310},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[313,316,319],{"question":314,"answer":315},"What is the corporate tax rate in Italy?","The ordinary corporate income tax rate is 24% IRES, and most companies also pay 3.9% IRAP.",{"question":317,"answer":318},"Is there a lower IRES rate for 2026?","Not as the standard rule. The 20% IRES rate was a one-year incentive for FY 2025 for qualifying reinvested profits.",{"question":320,"answer":321},"Do foreign companies pay Italian corporate tax?","Yes, if they have an Italian permanent establishment or Italian-source profits. The PE is generally taxed similarly to an Italian resident company.",[323,324,325],"Italy’s standard corporate income tax is IRES at 24%, and most businesses also face IRAP at 3.9%. The base and exact treatment can differ by sector, but the headline point is that Italy has two layers of company tax, not one.","The FY 2025 IRES reduction to 20% was a one-year incentive for qualifying reinvested profits, not the ordinary 2026 corporate rate. For 2026 planning, the default rate remains 24% unless a specific incentive or regime applies.","Foreign companies with an Italian permanent establishment are taxed broadly like resident companies. Italy also has participation exemption rules, withholding tax on some dividends and interest, and specific 2026 changes affecting banks, financial intermediaries and insurers.",{},"Italy corporate tax guide for companies and founders. See the 24% IRES rate, 3.9% IRAP, bank and insurer changes, participation exemption and VAT notes.","Italy corporate tax: IRES, IRAP and company rules (2026)",[330,331,332,333,334],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":156,"slug":157,"icon":158},"\u002Fcountry\u002Fitaly\u002Fcorporate-tax",[],[],{"title":300,"description":308},"country\u002Fitaly\u002Fcorporate-tax",[341,344,348,352],{"label":84,"value":342,"note":343},"24%","IRES",{"label":345,"value":346,"note":347},"Regional production tax","3.9%","IRAP standard rate",{"label":349,"value":350,"note":351},"Bank \u002F insurer IRAP","Higher","2026 budget change",{"label":261,"value":262,"note":353},"IRES and IRAP returns",[],[],[357,359,361,364],{"label":358,"value":342,"badge":343},"Corporate income tax",{"label":360,"value":346},"IRAP",{"label":362,"value":363},"Financial sector IRAP","higher",{"label":365,"value":366},"Digital services tax","3%",[],[369,370,371,372],"Italy is not just an IRES story. IRAP, VAT, payroll social security and withholding taxes can be material for real operating companies.","The 2026 Budget Law increased IRAP for banks, financial intermediaries and insurers, so sector-specific modelling matters.","The 95% participation exemption for dividends and capital gains now hinges on a 5% shareholding threshold or a EUR 500,000 tax-value threshold in many cases.","For some EU and EEA non-resident companies, the domestic dividend withholding tax can drop to 1.2% if the shareholding conditions are met.","DtJrHSyhnMRVCk-p--l9L4FHmt7WL_MjFuJ5maPlml0",{"id":375,"title":376,"bestFor":377,"body":381,"country":39,"countryFacts":388,"countrySlug":40,"description":385,"excerpt":43,"extension":44,"faqs":389,"flag":56,"heroImage":43,"howItWorks":399,"lastUpdated":132,"meta":403,"metaDescription":404,"metaTitle":405,"navigation":63,"otherTaxes":406,"pageType":243,"path":412,"relatedFormations":413,"relatedGuides":414,"seo":415,"stem":416,"summaryCards":417,"taxBracketSections":432,"taxBrackets":433,"taxRates":434,"taxSlug":150,"taxType":88,"visas":440,"watchOut":441,"__hash__":446},"taxes\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax.md","Capital gains tax in Italy",[102,378,379,103,380],"Crypto holders","Traders","Family offices",{"type":17,"value":382,"toc":386},[383],[20,384,385],{},"Italy’s capital gains rules are mostly about the asset class. Most securities sit at 26%, government bonds get 12.5%, property can be exempt after five years, and crypto is now a 33% story for 2026 in most cases.",{"title":36,"searchDepth":37,"depth":37,"links":387},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[390,393,396],{"question":391,"answer":392},"Does Italy tax capital gains?","Yes. Italy generally taxes capital gains at 26%, with lower or separate rates for certain assets such as government bonds and different rules for real estate.",{"question":394,"answer":395},"Are crypto gains taxed in Italy?","Yes. From the 2026 tax period, crypto gains are generally taxed at 33% in Italy, with the euro stablecoin exception kept at 26%.",{"question":397,"answer":398},"Are property gains always taxed?","No. A sale is usually exempt after five years of ownership, and a principal residence sale can also be exempt in some cases even if owned for less than five years.",[400,401,402],"Italy taxes residents on worldwide capital gains and non-residents on Italian-source gains. For most financial assets, the default substitute tax is 26%, usually withheld by the broker or intermediary when possible.","Government bonds and certain equivalent public securities are taxed at 12.5%. Real estate gains are usually exempt after five years of ownership, and an earlier sale can still be exempt if the property was used as a principal residence for most of the ownership period.","Crypto gains were tightened from the 2026 tax period and are generally taxed at 33%, with the old EUR 2,000 threshold removed. Gains on euro-denominated e-money tokens remain on the 26% track.",{},"Italy capital gains tax guide for investors and crypto holders. See the 26% standard rate, 12.5% government bond rate, 33% crypto rate and property exemptions.","Italy capital gains tax: shares, property and crypto (2026)",[407,408,409,410,411],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},"\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax",[],[],{"title":376,"description":385},"country\u002Fitaly\u002Fcapital-gains-tax",[418,420,424,428],{"label":88,"value":179,"note":419},"Standard rate",{"label":421,"value":422,"note":423},"Government bonds","12.5%","Preferential rate",{"label":425,"value":426,"note":427},"Crypto gains","33%","From 2026 in most cases",{"label":429,"value":430,"note":431},"Property gains","0% \u002F 26%","Depends on holding period",[],[],[435,436,437,439],{"label":88,"value":179,"badge":419},{"label":421,"value":422},{"label":438,"value":430},"Real estate gains",{"label":425,"value":426},[],[442,443,444,445],"The 26% rate covers many shares, funds and other securities, but not everything. Government bonds, real estate and crypto have separate rules.","Keep acquisition and disposal records. Foreign tax authorities, brokers and banks often want cost basis proof even where Italy does not tax a transaction the same way.","Corporate disposals can fall into the participation exemption regime, so company-level gains may be taxed very differently from personal gains.","The 2026 crypto change is real and material, so do not use old 26% assumptions for 2026 disposals.","aUVae7lyP9-XrMT9JxGfvMqaVUaelFgAEdmv-8NdA3Q",{"id":448,"title":449,"bestFor":450,"body":451,"country":39,"countryFacts":458,"countrySlug":40,"description":455,"excerpt":43,"extension":44,"faqs":459,"flag":56,"heroImage":43,"howItWorks":469,"lastUpdated":132,"meta":473,"metaDescription":474,"metaTitle":475,"navigation":63,"otherTaxes":476,"pageType":243,"path":482,"relatedFormations":483,"relatedGuides":484,"seo":485,"stem":486,"summaryCards":487,"taxBracketSections":499,"taxBrackets":500,"taxRates":501,"taxSlug":157,"taxType":156,"visas":509,"watchOut":510,"__hash__":514},"taxes\u002Fcountry\u002Fitaly\u002Fdividend-tax.md","Dividend tax in Italy",[102,104,101,103,380],{"type":17,"value":452,"toc":456},[453],[20,454,455],{},"Italy’s dividend tax rules are mostly about the recipient type. Individuals usually face 26%, foreign dividends often follow the same flat tax track and corporate recipients can often reduce the effective burden through the participation exemption.",{"title":36,"searchDepth":37,"depth":37,"links":457},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[460,463,466],{"question":461,"answer":462},"Does Italy tax dividends?","Yes. Resident individuals generally pay a final 26% tax on dividends, usually withheld at source.",{"question":464,"answer":465},"Are foreign dividends taxed in Italy?","Usually yes for Italian residents, often at 26%, with foreign tax credit mechanics depending on how the dividend was paid and what treaty relief is available.",{"question":467,"answer":468},"Do companies pay dividend tax in Italy?","Companies can often benefit from a 95% participation exemption on qualifying dividends, so the effective tax is usually much lower than the headline 26% individual rate.",[470,471,472],"Italy generally taxes dividends received by resident individuals at a final 26% rate, usually withheld at source by the intermediary. That rate also applies to many foreign dividends when they are reported in Italy.","If foreign dividends are not paid through an Italian resident intermediary, they are usually declared in the tax return gross of foreign withholding tax, with a possible foreign tax credit where treaty and domestic rules allow it.","Resident companies often benefit from a 95% exemption on qualifying dividend income, subject to the shareholding conditions now in force. For some EU and EEA non-resident corporate recipients, a reduced 1.2% domestic withholding tax may apply if the conditions are met.",{},"Italy dividend tax guide for investors and companies. See the 26% individual rate, foreign dividend treatment, withholding tax rules and corporate exemption notes.","Italy dividend tax: withholding tax and foreign dividend rules (2026)",[477,478,479,480,481],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fdividend-tax",[],[],{"title":449,"description":455},"country\u002Fitaly\u002Fdividend-tax",[488,489,492,495],{"label":156,"value":179,"note":180},{"label":490,"value":179,"note":491},"Dividend withholding tax","Domestic individuals",{"label":493,"value":179,"note":494},"Foreign dividends","Usually flat-taxed",{"label":496,"value":497,"note":498},"Corporate recipients","95% exempt","If conditions are met",[],[],[502,504,505],{"label":490,"value":179,"badge":503},"Individuals",{"label":493,"value":179},{"label":506,"value":507,"badge":508},"Corporate participation exemption","95%","If eligible",[],[511,512,513],"Foreign withholding tax can still apply before dividends reach Italy. Treaty relief and broker paperwork are often the real bottlenecks.","The 26% rate is the default for individual investors, but corporate recipients and treaty cases can follow different rules.","2026 changes also matter indirectly because dividend and capital gains rules were updated alongside other Budget Law measures.","ngLozalVbe5luNSHbhMcxNHCyNCjmeT5Ms27cBfsX8c",{"id":516,"title":517,"bestFor":518,"body":520,"country":39,"countryFacts":527,"countrySlug":40,"description":524,"excerpt":43,"extension":44,"faqs":528,"flag":56,"heroImage":43,"howItWorks":537,"lastUpdated":132,"meta":542,"metaDescription":543,"metaTitle":544,"navigation":63,"otherTaxes":545,"pageType":243,"path":551,"relatedFormations":552,"relatedGuides":553,"seo":554,"stem":555,"summaryCards":556,"taxBracketSections":569,"taxBrackets":570,"taxRates":571,"taxSlug":143,"taxType":142,"visas":580,"watchOut":581,"__hash__":586},"taxes\u002Fcountry\u002Fitaly\u002Fwealth-tax.md","Wealth tax in Italy",[102,103,380,100,519],"Remote founders",{"type":17,"value":521,"toc":525},[522],[20,523,524],{},"Italy does not have a broad domestic net wealth tax, but that is only half the story. Residents still need to watch foreign asset reporting, IVIE, IVAFE and bank stamp duty, especially when assets are held outside Italy.",{"title":36,"searchDepth":37,"depth":37,"links":526},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[529,531,534],{"question":123,"answer":530},"Italy does not have a general net wealth tax, but residents can owe IVIE on foreign real estate and IVAFE on foreign financial assets.",{"question":532,"answer":533},"Are foreign assets taxed in Italy?","Yes, if you are an Italian tax resident. Foreign real estate and foreign financial investments can be in scope through IVIE and IVAFE.",{"question":535,"answer":536},"Is there an annual filing?","Yes. Foreign asset reporting is part of the Italian tax return, and the relevant wealth taxes are settled through that filing.",[538,539,540],"Italy does not levy a general annual net wealth tax on an individual’s worldwide balance sheet. Instead, residents report foreign real estate and foreign financial investments and pay IVIE and IVAFE where applicable.","IVIE is 1.06% on foreign real estate for Italian tax residents, with a EUR 200 minimum. IVAFE is 0.2% on most foreign financial assets and 0.4% for assets in privileged-tax jurisdictions, subject to the current exclusions.",{"Italy also has practical asset taxes and charges":541},"bank statements can attract a fixed stamp duty, and Italian-held financial products are usually subject to a 0.2% stamp tax withheld by the bank.",{},"Italy wealth tax guide for investors and expats. See the lack of a general net wealth tax, IVIE on foreign property, IVAFE on foreign assets and reporting rules.","Italy wealth tax: IVIE, IVAFE and foreign asset rules (2026)",[546,547,548,549,550],{"title":138,"slug":139,"icon":140},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},"\u002Fcountry\u002Fitaly\u002Fwealth-tax",[],[],{"title":517,"description":524},"country\u002Fitaly\u002Fwealth-tax",[557,558,562,566],{"label":142,"value":170,"note":171},{"label":559,"value":560,"note":561},"Foreign real estate tax","1.06%","IVIE",{"label":563,"value":564,"note":565},"Foreign assets tax","0.2%","IVAFE",{"label":567,"value":262,"note":568},"Annual filing","Foreign assets reporting",[],[],[572,575,576,577],{"label":573,"value":170,"badge":574},"Net wealth tax","None",{"label":561,"value":560},{"label":565,"value":564},{"label":578,"value":579},"IVAFE on privileged regimes","0.4%",[],[582,583,584,585],"No general wealth tax does not mean no reporting. Italian residents still need to disclose foreign assets and pay IVIE or IVAFE where the rules apply.","The lump sum regime for new residents can replace IVIE and IVAFE on foreign assets if the taxpayer validly opts in.","Bank-account stamp duty is separate from wealth tax and can still apply even if the average balance is modest.","If you are tax resident elsewhere, your home country may still tax the same assets even when Italy does not.","kY6vdq-IGkc78ITaYy_NmCgX5vGBzj5tf8X2QbbBfvE",{"id":588,"title":589,"bestFor":590,"body":593,"country":39,"countryFacts":600,"countrySlug":40,"description":597,"excerpt":43,"extension":44,"faqs":601,"flag":56,"heroImage":43,"howItWorks":611,"lastUpdated":132,"meta":615,"metaDescription":616,"metaTitle":617,"navigation":63,"otherTaxes":618,"pageType":243,"path":624,"relatedFormations":625,"relatedGuides":626,"seo":627,"stem":628,"summaryCards":629,"taxBracketSections":644,"taxBrackets":645,"taxRates":646,"taxSlug":147,"taxType":146,"visas":658,"watchOut":659,"__hash__":664},"taxes\u002Fcountry\u002Fitaly\u002Finheritance-tax.md","Inheritance tax in Italy",[591,100,102,380,592],"Families","Estate planners",{"type":17,"value":594,"toc":598},[595],[20,596,597],{},"Italy taxes both inheritances and gifts, so succession planning is not just about a death event. The practical questions are the beneficiary category, the exemption amount, whether real estate is involved and how the 2025 self-assessment rules affect timing.",{"title":36,"searchDepth":37,"depth":37,"links":599},[],{"region":113,"currency":114,"taxTreaties":115,"euBlacklist":116,"fatfStatus":117},[602,605,608],{"question":603,"answer":604},"Does Italy have inheritance tax?","Yes. Italy taxes inheritances and gifts at 4%, 6% or 8% depending on the relationship between the parties.",{"question":606,"answer":607},"What is the spouse and child exemption?","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary.",{"question":609,"answer":610},"Are gifts taxed too?","Yes. Italy’s gift tax rules broadly follow the same rate and exemption structure as inheritance tax.",[612,613,614],"Italy does have an inheritance and gift tax. The rate depends on the relationship between the deceased or donor and the beneficiary, and the same framework generally applies to gifts as well as estates.","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary. Brothers and sisters are taxed at 6% above EUR 100,000 per beneficiary. Other relatives up to the fourth degree are taxed at 6% on the full transfer, and all other beneficiaries are taxed at 8%.","From 1 January 2025, the tax became self-assessed within 90 days from the filing of the inheritance return, and the rules were expanded to catch transfers through trusts and similar constraints.",{},"Italy inheritance tax guide for families and expats. See the 4%, 6% and 8% rates, spouse and child exemptions, gift rules and 2025 self-assessment changes.","Italy inheritance tax: rates, exemptions and gift rules (2026)",[619,620,621,622,623],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},"\u002Fcountry\u002Fitaly\u002Finheritance-tax",[],[],{"title":589,"description":597},"country\u002Fitaly\u002Finheritance-tax",[630,632,636,640],{"label":146,"value":192,"note":631},"Depends on heir category",{"label":633,"value":634,"note":635},"Spouse \u002F children","4%","Over EUR 1 million each",{"label":637,"value":638,"note":639},"Siblings","6%","Over EUR 100,000 each",{"label":641,"value":642,"note":643},"Other heirs","6% \u002F 8%","Narrower or no exemption",[],[],[647,650,653,655],{"label":648,"value":634,"badge":649},"Spouse and direct descendants","EUR 1m allowance",{"label":651,"value":638,"badge":652},"Brothers and sisters","EUR 100k allowance",{"label":654,"value":638},"Other relatives up to 4th degree",{"label":656,"value":657},"Other beneficiaries","8%",[],[660,661,662,663],"Inheritance tax is only part of succession planning. Wills, probate, bank releases, share transfers and the location of assets still matter.","Real estate inherited in Italy can also trigger mortgage and cadastral taxes, so the estate bill is often more than just the inheritance tax rate.","Foreign heirs may owe tax or reporting in their own country even when Italy is the source country.","Trusts and other constrained transfers are now inside the inheritance\u002Fgift tax rules under the 2025 update.","7HKKT4ss_KyPzcamEdmNfBi_zoU6IZIx5fctgAK4LLU",{"index":666,"details":755},{"id":667,"title":668,"bestFor":669,"body":670,"country":41,"countryFacts":677,"countrySlug":42,"description":674,"excerpt":43,"extension":44,"faqs":679,"flag":57,"heroImage":43,"howItWorks":689,"lastUpdated":693,"meta":694,"metaDescription":695,"metaTitle":696,"navigation":63,"otherTaxes":697,"pageType":159,"path":712,"relatedFormations":713,"relatedGuides":714,"seo":715,"stem":716,"summaryCards":717,"taxBracketSections":735,"taxBrackets":736,"taxRates":737,"taxSlug":43,"taxType":43,"visas":748,"watchOut":749,"__hash__":754},"taxes\u002Fcountry\u002Fnetherlands\u002Findex.md","Taxes in Netherlands",[100,209,101,104,102],{"type":17,"value":671,"toc":675},[672],[20,673,674],{},"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":36,"searchDepth":37,"depth":37,"links":676},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},"90+",[680,683,686],{"question":681,"answer":682},"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":684,"answer":685},"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":687,"answer":688},"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.",[690,691,692],"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.","August 2026",{},"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)",[698,699,700,701,702,703,704,708],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":709,"slug":710,"icon":711},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fnetherlands",[],[],{"title":668,"description":674},"country\u002Fnetherlands\u002Findex",[718,721,724,727,730,733],{"label":138,"value":719,"note":720},"35.75% - 49.5%","Box 1 work and home",{"label":142,"value":722,"note":723},"Box 3","Tax on deemed investment return",{"label":84,"value":725,"note":726},"19% \u002F 25.8%","First EUR 200,000 then top rate",{"label":88,"value":728,"note":729},"Box 2 \u002F Box 3","Depends on shareholding size",{"label":156,"value":731,"note":732},"15% WHT","Plus Box 2 or Box 3 rules",{"label":91,"value":734,"note":419},"21%",[],[],[738,740,742,744,745,746,747],{"label":138,"value":719,"badge":739},"Box 1",{"label":142,"value":741},"Box 3 at 36% on deemed return",{"label":146,"value":743},"10% - 40%",{"label":88,"value":728},{"label":84,"value":725},{"label":156,"value":731},{"label":91,"value":734},[],[750,751,752,753],"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":756,"corporate-tax":849,"capital-gains-tax":928,"dividend-tax":1010,"wealth-tax":1081,"inheritance-tax":1160},{"id":757,"title":758,"bestFor":759,"body":762,"country":41,"countryFacts":769,"countrySlug":42,"description":766,"excerpt":43,"extension":44,"faqs":770,"flag":57,"heroImage":43,"howItWorks":780,"lastUpdated":693,"meta":784,"metaDescription":785,"metaTitle":786,"navigation":63,"otherTaxes":787,"pageType":243,"path":795,"relatedFormations":796,"relatedGuides":797,"seo":798,"stem":799,"summaryCards":800,"taxBracketSections":816,"taxBrackets":817,"taxRates":830,"taxSlug":139,"taxType":138,"visas":842,"watchOut":843,"__hash__":848},"taxes\u002Fcountry\u002Fnetherlands\u002Fincome-tax.md","Income tax in Netherlands",[209,100,101,760,761],"Contractors","Cross-border workers",{"type":17,"value":763,"toc":767},[764],[20,765,766],{},"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":36,"searchDepth":37,"depth":37,"links":768},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[771,774,777],{"question":772,"answer":773},"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":775,"answer":776},"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":778,"answer":779},"Is all income taxed in Box 1?","No. Substantial shareholdings usually fall in Box 2 and many savings or investments in Box 3.",[781,782,783],"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)",[788,789,790,791,792,793,794],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Fincome-tax",[],[],{"title":758,"description":766},"country\u002Fnetherlands\u002Fincome-tax",[801,805,809,813],{"label":802,"value":803,"note":804},"Box 1 rates","35.75% - 49.50%","2026 combined brackets",{"label":806,"value":807,"note":808},"Top rate threshold","EUR 78,426","Above this, 49.50%",{"label":810,"value":811,"note":812},"30% ruling","Possible","Qualifying incoming employees",{"label":814,"value":262,"note":815},"Payroll withholding","Wage tax during the year",[],[818,822,826],{"band":819,"rate":820,"note":821},"Up to EUR 38,883","35.75%","Includes national insurance component",{"band":823,"rate":824,"note":825},"EUR 38,883 to EUR 78,426","37.56%","Mostly income tax",{"band":827,"rate":828,"note":829},"Above EUR 78,426","49.50%","Top Box 1 rate",[831,834,836,838,841],{"label":832,"value":820,"badge":833},"Bracket 1",2026,{"label":835,"value":824},"Bracket 2",{"label":837,"value":828},"Bracket 3",{"label":839,"value":840},"National insurance in bracket 1","Included",{"label":810,"value":508},[],[844,845,846,847],"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":850,"title":851,"bestFor":852,"body":855,"country":41,"countryFacts":862,"countrySlug":42,"description":859,"excerpt":43,"extension":44,"faqs":863,"flag":57,"heroImage":43,"howItWorks":873,"lastUpdated":693,"meta":877,"metaDescription":878,"metaTitle":879,"navigation":63,"otherTaxes":880,"pageType":243,"path":888,"relatedFormations":889,"relatedGuides":890,"seo":891,"stem":892,"summaryCards":893,"taxBracketSections":910,"taxBrackets":911,"taxRates":912,"taxSlug":153,"taxType":84,"visas":921,"watchOut":922,"__hash__":927},"taxes\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax.md","Corporate tax in Netherlands",[104,101,303,853,854],"Finance and IP structures","Cross-border groups",{"type":17,"value":856,"toc":860},[857],[20,858,859],{},"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":36,"searchDepth":37,"depth":37,"links":861},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[864,867,870],{"question":865,"answer":866},"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":868,"answer":869},"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":871,"answer":872},"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.",[874,875,876],"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)",[881,882,883,884,885,886,887],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax",[],[],{"title":851,"description":859},"country\u002Fnetherlands\u002Fcorporate-tax",[894,898,902,906],{"label":895,"value":896,"note":897},"Lower corporate rate","19%","First EUR 200,000",{"label":899,"value":900,"note":901},"Standard corporate rate","25.8%","Profit above EUR 200,000",{"label":903,"value":904,"note":905},"Innovation box","Reduced rate","Qualifying IP income",{"label":907,"value":908,"note":909},"Dividend WHT","15%","Domestic headline rate",[],[],[913,915,916,919],{"label":914,"value":896,"badge":833},"Profit up to EUR 200,000",{"label":901,"value":900},{"label":917,"value":918},"Participation exemption","Often available",{"label":920,"value":908},"Domestic dividend WHT",[],[923,924,925,926],"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":929,"title":930,"bestFor":931,"body":933,"country":41,"countryFacts":940,"countrySlug":42,"description":937,"excerpt":43,"extension":44,"faqs":941,"flag":57,"heroImage":43,"howItWorks":951,"lastUpdated":693,"meta":955,"metaDescription":956,"metaTitle":957,"navigation":63,"otherTaxes":958,"pageType":243,"path":966,"relatedFormations":967,"relatedGuides":968,"seo":969,"stem":970,"summaryCards":971,"taxBracketSections":986,"taxBrackets":987,"taxRates":988,"taxSlug":150,"taxType":88,"visas":1003,"watchOut":1004,"__hash__":1009},"taxes\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax.md","Capital gains tax in Netherlands",[102,101,932,100,380],"Shareholders",{"type":17,"value":934,"toc":938},[935],[20,936,937],{},"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":36,"searchDepth":37,"depth":37,"links":939},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[942,945,948],{"question":943,"answer":944},"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":946,"answer":947},"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":949,"answer":950},"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.",[952,953,954],"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)",[959,960,961,962,963,964,965],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax",[],[],{"title":930,"description":937},"country\u002Fnetherlands\u002Fcapital-gains-tax",[972,976,980,983],{"label":973,"value":974,"note":975},"Portfolio gains","Usually Box 3","Deemed-return system",{"label":977,"value":978,"note":979},"Substantial interest","24.5% \u002F 31%","Box 2 if 5% or more",{"label":981,"value":739,"note":982},"Business assets","Can be taxed as profit",{"label":438,"value":984,"note":985},"Facts-specific","Depends on use and holding",[],[],[989,992,995,998,1001],{"label":990,"value":991,"badge":833},"Box 2 lower rate","24.5%",{"label":993,"value":994},"Box 2 higher rate","31%",{"label":996,"value":997},"Box 2 threshold","EUR 68,843",{"label":999,"value":1000},"Portfolio \u002F Box 3","36% on deemed return",{"label":1002,"value":802},"Business gains",[],[1005,1006,1007,1008],"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":1011,"title":1012,"bestFor":1013,"body":1015,"country":41,"countryFacts":1022,"countrySlug":42,"description":1019,"excerpt":43,"extension":44,"faqs":1023,"flag":57,"heroImage":43,"howItWorks":1033,"lastUpdated":693,"meta":1037,"metaDescription":1038,"metaTitle":1039,"navigation":63,"otherTaxes":1040,"pageType":243,"path":1048,"relatedFormations":1049,"relatedGuides":1050,"seo":1051,"stem":1052,"summaryCards":1053,"taxBracketSections":1064,"taxBrackets":1065,"taxRates":1066,"taxSlug":157,"taxType":156,"visas":1074,"watchOut":1075,"__hash__":1080},"taxes\u002Fcountry\u002Fnetherlands\u002Fdividend-tax.md","Dividend tax in Netherlands",[102,101,104,1014,380],"Cross-border shareholders",{"type":17,"value":1016,"toc":1020},[1017],[20,1018,1019],{},"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":36,"searchDepth":37,"depth":37,"links":1021},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[1024,1027,1030],{"question":1025,"answer":1026},"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":1028,"answer":1029},"What is the Dutch dividend withholding tax rate?","The common domestic rate is 15%, often reduced by tax treaties or exemption regimes.",{"question":1031,"answer":1032},"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.",[1034,1035,1036],"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)",[1041,1042,1043,1044,1045,1046,1047],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Fdividend-tax",[],[],{"title":1012,"description":1019},"country\u002Fnetherlands\u002Fdividend-tax",[1054,1056,1058,1061],{"label":490,"value":908,"note":1055},"Common domestic rate",{"label":977,"value":978,"note":1057},"Box 2 for 5%+ holdings",{"label":1059,"value":722,"note":1060},"Portfolio holdings","Often via deemed return",{"label":1062,"value":918,"note":1063},"Treaty relief","Can reduce WHT",[],[],[1067,1069,1070,1071],{"label":920,"value":908,"badge":1068},"Headline",{"label":990,"value":991},{"label":993,"value":994},{"label":1072,"value":1073},"Portfolio route","Often Box 3",[],[1076,1077,1078,1079],"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":1082,"title":1083,"bestFor":1084,"body":1086,"country":41,"countryFacts":1093,"countrySlug":42,"description":1090,"excerpt":43,"extension":44,"faqs":1094,"flag":57,"heroImage":43,"howItWorks":1103,"lastUpdated":693,"meta":1107,"metaDescription":1108,"metaTitle":1109,"navigation":63,"otherTaxes":1110,"pageType":243,"path":1118,"relatedFormations":1119,"relatedGuides":1120,"seo":1121,"stem":1122,"summaryCards":1123,"taxBracketSections":1140,"taxBrackets":1141,"taxRates":1142,"taxSlug":143,"taxType":142,"visas":1153,"watchOut":1154,"__hash__":1159},"taxes\u002Fcountry\u002Fnetherlands\u002Fwealth-tax.md","Wealth tax in Netherlands",[102,100,103,1085,380],"Retirees",{"type":17,"value":1087,"toc":1091},[1088],[20,1089,1090],{},"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":36,"searchDepth":37,"depth":37,"links":1092},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[1095,1097,1100],{"question":684,"answer":1096},"Not as one flat tax on all net worth. Box 3 taxes a deemed return on many savings and investments above an exemption.",{"question":1098,"answer":1099},"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":1101,"answer":1102},"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.",[1104,1105,1106],"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)",[1111,1112,1113,1114,1115,1116,1117],{"title":138,"slug":139,"icon":140},{"title":146,"slug":147,"icon":148},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Fwealth-tax",[],[],{"title":1083,"description":1090},"country\u002Fnetherlands\u002Fwealth-tax",[1124,1128,1132,1136],{"label":1125,"value":1126,"note":1127},"Classic net wealth tax","No single rate","Not an ISF-style all-assets tax",{"label":1129,"value":1130,"note":1131},"Box 3 tax","36%","On deemed return",{"label":1133,"value":1134,"note":1135},"Tax-free allowance","About EUR 59,357","2026 Box 3 exemption",{"label":1137,"value":1138,"note":1139},"Actual return","Not always used","Deemed-return system still central",[],[],[1143,1145,1147,1150],{"label":1144,"value":1130,"badge":833},"Box 3 tax rate",{"label":1146,"value":1134},"Box 3 tax-free allowance",{"label":1148,"value":1149},"Classic all-assets wealth tax","Not used",{"label":1151,"value":1152},"Primary residence","Generally outside Box 3",[],[1155,1156,1157,1158],"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":1161,"title":1162,"bestFor":1163,"body":1166,"country":41,"countryFacts":1173,"countrySlug":42,"description":1170,"excerpt":43,"extension":44,"faqs":1174,"flag":57,"heroImage":43,"howItWorks":1184,"lastUpdated":693,"meta":1188,"metaDescription":1189,"metaTitle":1190,"navigation":63,"otherTaxes":1191,"pageType":243,"path":1199,"relatedFormations":1200,"relatedGuides":1201,"seo":1202,"stem":1203,"summaryCards":1204,"taxBracketSections":1219,"taxBrackets":1220,"taxRates":1221,"taxSlug":147,"taxType":146,"visas":1233,"watchOut":1234,"__hash__":1239},"taxes\u002Fcountry\u002Fnetherlands\u002Finheritance-tax.md","Inheritance tax in Netherlands",[591,100,1164,1165,592],"Business owners","Property owners",{"type":17,"value":1167,"toc":1171},[1168],[20,1169,1170],{},"Dutch inheritance tax is relationship-driven. Partners are comparatively well protected, while distant heirs can face high rates after only a small exemption.",{"title":36,"searchDepth":37,"depth":37,"links":1172},[],{"region":113,"currency":114,"taxTreaties":678,"euBlacklist":116,"fatfStatus":117},[1175,1178,1181],{"question":1176,"answer":1177},"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":1179,"answer":1180},"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":1182,"answer":1183},"What do children pay?","Children have a much smaller exemption than partners and then generally pay 10% or 20% on the taxable excess.",[1185,1186,1187],"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)",[1192,1193,1194,1195,1196,1197,1198],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":88,"slug":150,"icon":151},{"title":84,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":705,"slug":706,"icon":707},{"title":709,"slug":710,"icon":711},"\u002Fcountry\u002Fnetherlands\u002Finheritance-tax",[],[],{"title":1162,"description":1170},"country\u002Fnetherlands\u002Finheritance-tax",[1205,1209,1212,1216],{"label":1206,"value":1207,"note":1208},"Partner \u002F child rates","10% \u002F 20%","After exemption",{"label":641,"value":1210,"note":1211},"30% \u002F 40%","More distant or unrelated",{"label":1213,"value":1214,"note":1215},"Partner exemption","EUR 828,035","2026 figure",{"label":1217,"value":1218,"note":1215},"Child exemption","About EUR 26,230",[],[],[1222,1225,1228,1229,1232],{"label":1223,"value":1207,"badge":1224},"Partners and children","Common",{"label":1226,"value":1227},"Grandchildren","18% \u002F 36%",{"label":656,"value":1210},{"label":1230,"value":1231},"Higher-rate threshold","About EUR 158,669",{"label":1213,"value":1214},[],[1235,1236,1237,1238],"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",1788594191942]