[{"data":1,"prerenderedAt":1268},["ShallowReactive",2],{"compare-pair-united-kingdom-vs-netherlands":3,"compare-united-kingdom-netherlands":104},{"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":51,"flagA":64,"flagB":65,"heroImage":66,"lastUpdated":67,"meta":68,"metaDescription":69,"metaTitle":70,"navigation":71,"path":72,"relatedCompares":73,"seo":80,"stem":81,"verdict":82,"winners":86,"__hash__":103},"compare\u002Fcompare\u002Funited-kingdom-vs-netherlands.md","United Kingdom vs Netherlands taxes",[9,10,11],"Employees who will not get the 30% ruling","Portfolio investors who prefer tax on actual 18%\u002F24% gains to Box 3","Companies comparing 25% UK corporation tax with 25.8% Dutch tax",[13,14,15],"Qualifying inbound employees who can use the 30% ruling","Groups that need Dutch holding-company and treaty infrastructure","Founders with a real Netherlands operating base",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"The United Kingdom and the Netherlands are both high-tax, treaty-rich places to hire and to hold companies. The interesting difference is which extra layer you get on top of a ~25% company rate.",[20,24,25],{},"Dutch Box 1 for 2026 is 35.75%, 37.56% and 49.50% on work and primary-home deemed income. The first bracket includes national insurance contributions. The UK additional rate is 45% (48% in Scotland) plus employee and employer National Insurance on employment. For a mobile employee, the Dutch 30% ruling is the actual planning product: a qualifying inbound hire can treat a portion of salary as tax-free for a limited period. Miss the conditions, and the Netherlands is simply the higher headline salary tax.",[20,27,28],{},"Investment income is where the systems stop resembling each other. The UK taxes realised gains at 18% or 24% from 6 April 2026 after a GBP 3,000 annual exempt amount, and taxes dividends at 10.75%, 35.75% or 39.35%. The Netherlands often does not wait for a disposal. Box 3 applies 36% to a deemed return on many savings and investments above an exemption, which can hurt in a low-yield year. A 5% or larger shareholding moves into Box 2 at 24.5% or 31%. Inheritance tax exists in both countries: the UK at 40% with a long-term residence worldwide reach; the Netherlands on a 10% to 40% scale with generous partner exemptions.",[20,30,31],{},"Company tax is close. The UK is 19% then 25%. The Netherlands is 19% on the first EUR 200,000 then 25.8%, with 15% dividend withholding in many cases. VAT is 20% in the UK and 21% in the Netherlands. A four-year foreign-income-and-gains claim can shelter eligible foreign income for a new UK resident after a decade abroad. That does not copy the 30% ruling, and it does not copy Box 3. Substance, payroll withholding and treaty residence still decide which extra layer you actually pay.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"United Kingdom","united-kingdom","Netherlands","netherlands",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","20%","21%",{"label":48,"valueA":49,"valueB":50},"Employment overlay","National Insurance on employment","30% ruling if eligible; otherwise Box 1 payroll",[52,55,58,61],{"question":53,"answer":54},"Is the Netherlands lower tax than the UK?","Not on ordinary Box 1 salary. The 30% ruling can make Dutch employment cheaper for a qualifying inbound hire. Box 3 can make Dutch portfolio wealth more expensive than UK CGT on actual gains.",{"question":56,"answer":57},"What is the Dutch 30% ruling?","It is a time-limited employment-tax facility for qualifying incoming employees. Part of salary can be treated as tax-free if the conditions are met. It is not a personal 0% regime and it does not rewrite Box 3.",{"question":59,"answer":60},"Does the Netherlands have a wealth tax?","Not as a single percentage of net worth. Box 3 taxes a deemed return on many savings and investments at 36% above an exemption, which functions as a wealth-based investment tax.",{"question":62,"answer":63},"How does UK FIG compare with the 30% ruling?","FIG can relieve eligible foreign income and gains for a qualifying person in the first four UK tax years after ten consecutive non-UK years. The 30% ruling is an employment-income facility for inbound staff. They solve different problems.","🇬🇧","🇳🇱","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"United Kingdom vs Netherlands tax comparison for 2026. Compare Box 1 rates, the 30% ruling, Box 3, corporation tax, VAT and UK CGT.","UK vs Netherlands taxes (2026): 30% ruling, Box 3 and National Insurance",true,"\u002Fcompare\u002Funited-kingdom-vs-netherlands",[74,77],{"title":75,"path":76},"United Kingdom vs Germany","\u002Fcompare\u002Funited-kingdom-vs-germany",{"title":78,"path":79},"Germany vs Netherlands","\u002Fcompare\u002Fgermany-vs-netherlands",{"title":7,"description":22},"compare\u002Funited-kingdom-vs-netherlands",[83,84,85],"On ordinary work income the Netherlands is not lighter. Box 1 reaches 49.50% above EUR 78,426 in 2026, against the UK's 45% additional rate (48% in Scotland). The Dutch 30% ruling can treat part of a qualifying incoming employee's salary as tax-free for a limited period. It is an employment product, not a 0% system.","Investment tax is the larger design split. The UK taxes actual gains at 18% or 24% from 6 April 2026 and dividends at 10.75% \u002F 35.75% \u002F 39.35%. The Netherlands often taxes savings and portfolio wealth in Box 3 at 36% on a deemed return, while a 5% or larger shareholding sits in Box 2 at 24.5% or 31%.","Choose the Netherlands for a genuine EU holding or operating base and, if eligible, the 30% ruling. Choose the UK if employment National Insurance plus a listed CGT rate is easier to live with than Box 3, or if a four-year foreign-income-and-gains claim is available after ten years outside the UK.",[87,91,94,97,100],{"taxType":88,"winner":89,"note":90},"Personal income tax","A","UK income tax tops at 45% (48% in Scotland). Dutch Box 1 reaches 49.50%. The 30% ruling can reverse the employment result for a qualifying inbound employee.",{"taxType":92,"winner":89,"note":93},"Corporate tax","UK rates are 19% small profits and 25% main rate. The Netherlands charges 19% on the first EUR 200,000 and 25.8% above.",{"taxType":95,"winner":89,"note":96},"Capital gains tax","UK individuals pay 18% or 24% on actual gains from 6 April 2026. Dutch portfolio investments are often in Box 3's deemed-return system rather than a classic CGT.",{"taxType":98,"winner":89,"note":99},"VAT","UK VAT is 20%, below the Dutch 21% standard rate.",{"taxType":101,"winner":89,"note":102},"Wealth \u002F investment tax","The UK has no net wealth tax. Dutch Box 3 taxes a deemed return at 36% above the exemption.","wgVq8YhYbUgXajW1cJCqUYFonGSLCd7ar6zl61rf5-0",{"a":105,"b":697},{"index":106,"details":220},{"id":107,"title":108,"bestFor":109,"body":115,"country":36,"countryFacts":122,"countrySlug":37,"description":119,"excerpt":40,"extension":41,"faqs":128,"flag":64,"heroImage":40,"howItWorks":138,"lastUpdated":142,"meta":143,"metaDescription":144,"metaTitle":145,"navigation":71,"otherTaxes":146,"pageType":177,"path":178,"relatedFormations":179,"relatedGuides":183,"seo":184,"stem":185,"summaryCards":186,"taxBracketSections":199,"taxBrackets":200,"taxRates":201,"taxSlug":40,"taxType":40,"visas":214,"watchOut":215,"__hash__":219},"taxes\u002Fcountry\u002Funited-kingdom\u002Findex.md","Taxes in United Kingdom",[110,111,112,113,114],"Employees","Founders","Investors","Property owners","Expats",{"type":17,"value":116,"toc":120},[117],[20,118,119],{},"The United Kingdom is a mature, rules-heavy tax system rather than a low-tax jurisdiction. The main planning work is understanding which taxes apply to your mix of salary, dividends, gains, property and company profits.",{"title":33,"searchDepth":34,"depth":34,"links":121},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},"Europe","GBP","100+","No","Compliant",[129,132,135],{"question":130,"answer":131},"Is the United Kingdom a high-tax country?","Yes. The UK has a broad tax base with income tax, National Insurance, VAT, corporation tax, capital gains tax and inheritance tax. The exact burden depends on your residence, income mix and whether you are an employee, founder or investor.",{"question":133,"answer":134},"Does the UK have a wealth tax?","No. The UK does not levy a general annual net wealth tax, but asset owners can still face CGT, IHT, ATED, stamp duty and council tax.",{"question":136,"answer":137},"What should founders watch first?","For founders, the big items are corporation tax, VAT, employer National Insurance, dividend planning and whether Making Tax Digital or payroll registration applies.",[139,140,141],"UK tax is layered. Individuals pay income tax on wages, self-employment, rental income, pensions and savings, while companies pay corporation tax on profits, and estates can face inheritance tax on death or on certain lifetime transfers.","The headline personal allowance is GBP 12,570 for 2026\u002F27. Dividend income gets a separate GBP 500 allowance, and Scotland uses separate non-savings and non-dividend income tax rates.","VAT is 20% in most cases, employer National Insurance is 15%, and Making Tax Digital for Income Tax starts in April 2026 for many sole traders and landlords with qualifying income above GBP 50,000.","May 2026",{},"United Kingdom tax overview for residents, expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in United Kingdom: income, wealth, corporate and dividend tax (2026)",[147,151,155,159,162,165,169,173],{"title":148,"slug":149,"icon":150},"Income tax","income-tax","💼",{"title":152,"slug":153,"icon":154},"Wealth tax","wealth-tax","💰",{"title":156,"slug":157,"icon":158},"Inheritance tax","inheritance-tax","🏛️",{"title":95,"slug":160,"icon":161},"capital-gains-tax","📈",{"title":92,"slug":163,"icon":164},"corporate-tax","🏢",{"title":166,"slug":167,"icon":168},"Dividend tax","dividend-tax","💸",{"title":170,"slug":171,"icon":172},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":174,"slug":175,"icon":176},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-kingdom",[180],{"title":181,"path":182,"flag":64},"UK Ltd","\u002Fformation\u002Fuk-ltd",[],{"title":108,"description":119},"country\u002Funited-kingdom\u002Findex",[187,190,193,196],{"label":148,"value":188,"note":189},"45%","48% in Scotland",{"label":152,"value":191,"note":192},"0%","No annual net wealth tax",{"label":92,"value":194,"note":195},"25%","19% small profits rate",{"label":95,"value":197,"note":198},"24%","Top individual rate",[],[],[202,205,206,208,209,211,213],{"label":148,"value":203,"badge":204},"45% \u002F 48% Scotland","Progressive",{"label":152,"value":191},{"label":156,"value":207},"40%",{"label":95,"value":197},{"label":92,"value":210},"25% (19% small profits)",{"label":166,"value":212},"10.75% \u002F 35.75% \u002F 39.35%",{"label":98,"value":45},[],[216,217,218],"Scotland has different income tax bands and rates for wages, pensions and most other non-savings income, so UK income tax is not one single national table.","Inheritance Tax thresholds are frozen through 2030\u002F31, and the rules moved to a long-term UK residence test from 6 April 2025.","The UK is not a low-tax jurisdiction once VAT, payroll National Insurance and capital taxes are included.","byvqWezuGDgHVOZKMRw6p8LoVUoPzcJWNBEciCp3N_c",{"income-tax":221,"corporate-tax":319,"capital-gains-tax":396,"dividend-tax":470,"wealth-tax":547,"inheritance-tax":621},{"id":222,"title":223,"bestFor":224,"body":228,"country":36,"countryFacts":235,"countrySlug":37,"description":232,"excerpt":40,"extension":41,"faqs":236,"flag":64,"heroImage":246,"howItWorks":247,"lastUpdated":142,"meta":251,"metaDescription":252,"metaTitle":253,"navigation":71,"otherTaxes":254,"pageType":262,"path":263,"relatedFormations":264,"relatedGuides":266,"seo":267,"stem":268,"summaryCards":269,"taxBracketSections":283,"taxBrackets":284,"taxRates":300,"taxSlug":149,"taxType":148,"visas":313,"watchOut":314,"__hash__":318},"taxes\u002Fcountry\u002Funited-kingdom\u002Fincome-tax.md","Income tax in United Kingdom",[110,225,226,227,114],"Freelancers","Landlords","Contractors",{"type":17,"value":229,"toc":233},[230],[20,231,232],{},"UK income tax is broad and detail-heavy. Salaries, freelance income, rental income, pensions and savings all need to be checked against the correct band, allowance and filing route.",{"title":33,"searchDepth":34,"depth":34,"links":234},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[237,240,243],{"question":238,"answer":239},"Do you pay income tax in the UK on salary?","Yes. Salary is taxed through PAYE after the personal allowance, with the rate depending on your band and, if you live in Scotland, on Scottish income tax rates.",{"question":241,"answer":242},"Do expats pay UK income tax?","Many expats do, if they are UK tax resident or have UK taxable income. Residence, workdays, treaty relief and split-year rules all matter.",{"question":244,"answer":245},"Is there a personal income tax return in the UK?","Many people with untaxed income file Self Assessment. For MTD-affected sole traders and landlords, reporting becomes digital and quarterly from April 2026.","\u002Fimages\u002Fuk.jpeg",[248,249,250],"UK income tax applies to employment income, self-employment profits, rental income, most pensions and savings interest. Dividends have their own tax rates and are not taxed as ordinary earned income.","For England, Wales and Northern Ireland in 2026\u002F27, the rates are 20% up to GBP 50,270, 40% up to GBP 125,140 and 45% above that. Scotland uses separate starter, basic, intermediate, higher, advanced and top rates.","The personal allowance is GBP 12,570 and is reduced by GBP 1 for every GBP 2 of income above GBP 100,000. Sole traders and landlords with qualifying income above GBP 50,000 enter Making Tax Digital for Income Tax from 6 April 2026.",{},"United Kingdom income tax guide for 2026\u002F27. See the GBP 12,570 personal allowance, 20% \u002F 40% \u002F 45% rates, Scottish tax differences, National Insurance and Making Tax Digital.","United Kingdom income tax: rates, brackets and expat rules (2026)",[255,256,257,258,259,260,261],{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"tax","\u002Fcountry\u002Funited-kingdom\u002Fincome-tax",[265],{"title":181,"path":182,"flag":64},[],{"title":223,"description":232},"country\u002Funited-kingdom\u002Fincome-tax",[270,274,277,279],{"label":271,"value":272,"note":273},"Personal allowance","GBP 12,570","Frozen for 2026\u002F27",{"label":275,"value":45,"note":276},"Basic rate","England, Wales, NI",{"label":278,"value":188,"note":189},"Top rate",{"label":280,"value":281,"note":282},"Payroll NI","8% \u002F 15%","Employee \u002F employer",[],[285,287,290,293,296],{"band":286,"rate":191,"note":271},"Up to GBP 12,570",{"band":288,"rate":45,"note":289},"GBP 12,571 to GBP 50,270","Basic rate in England, Wales and Northern Ireland",{"band":291,"rate":207,"note":292},"GBP 50,271 to GBP 125,140","Higher rate in England, Wales and Northern Ireland",{"band":294,"rate":188,"note":295},"Over GBP 125,140","Additional rate in England, Wales and Northern Ireland",{"band":297,"rate":298,"note":299},"Scotland","19% to 48%","Separate non-savings, non-dividend rates apply",[301,303,304,307,310],{"label":88,"value":302,"badge":204},"20% to 45%",{"label":271,"value":272},{"label":305,"value":306},"Scottish top rate","48%",{"label":308,"value":309},"Employee National Insurance","8%",{"label":311,"value":312},"Employer National Insurance","15%",[],[315,316,317],"The UK has a separate dividend allowance and savings rules, so not all investment income is taxed the same way as salary.","Employee and employer National Insurance can materially raise the real cost of wages, even when the income tax band looks manageable.","Making Tax Digital for Income Tax starts on 6 April 2026 for qualifying sole traders and landlords, with lower thresholds coming in 2027 and 2028.","0UEXXiH2ThothRR1KwF_rNQ4Wq0dGbbFWO1cfE58l8I",{"id":320,"title":321,"bestFor":322,"body":327,"country":36,"countryFacts":334,"countrySlug":37,"description":331,"excerpt":40,"extension":41,"faqs":335,"flag":64,"heroImage":40,"howItWorks":345,"lastUpdated":142,"meta":349,"metaDescription":350,"metaTitle":351,"navigation":71,"otherTaxes":352,"pageType":262,"path":360,"relatedFormations":361,"relatedGuides":363,"seo":364,"stem":365,"summaryCards":366,"taxBracketSections":380,"taxBrackets":381,"taxRates":382,"taxSlug":163,"taxType":92,"visas":390,"watchOut":391,"__hash__":395},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax.md","Corporate tax in United Kingdom",[111,323,324,325,326],"Agencies","SaaS businesses","Holding companies","Trading groups",{"type":17,"value":328,"toc":332},[329],[20,330,331],{},"UK corporate tax is straightforward on the headline rate and less straightforward in practice. Thresholds, associated companies, VAT, payroll and withholding rules all affect the real cost of running a company.",{"title":33,"searchDepth":34,"depth":34,"links":333},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[336,339,342],{"question":337,"answer":338},"Does the UK have a corporation tax?","Yes. The UK charges corporation tax on company profits, with a 25% main rate and a 19% small profits rate.",{"question":340,"answer":341},"Do all companies pay 25%?","No. Smaller companies can pay 19%, and companies with profits between GBP 50,000 and GBP 250,000 may qualify for marginal relief.",{"question":343,"answer":344},"Are UK company dividends taxed at source?","Ordinary UK company dividends usually are not subject to withholding tax, although the shareholder may still owe dividend tax personally.",[346,347,348],"UK companies pay corporation tax on taxable profits. The main rate is 25% if profits are above GBP 250,000, the small profits rate is 19% if profits are GBP 50,000 or less, and marginal relief applies between the two.","Associated companies reduce the GBP 50,000 and GBP 250,000 thresholds, so group structures can move a company into a higher effective rate faster than expected.","UK-resident companies are generally taxed on worldwide profits. Returns are usually due 12 months after the end of the accounting period, and the tax bill is usually due 9 months and 1 day after the period end.",{},"United Kingdom corporate tax guide for 2026. See the 25% main rate, 19% small profits rate, marginal relief, VAT, payroll costs and filing deadlines.","United Kingdom corporate tax: company tax rates and deadlines (2026)",[353,354,355,356,357,358,359],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fcorporate-tax",[362],{"title":181,"path":182,"flag":64},[],{"title":321,"description":331},"country\u002Funited-kingdom\u002Fcorporate-tax",[367,370,374,378],{"label":368,"value":194,"note":369},"Main rate","Profits over GBP 250k",{"label":371,"value":372,"note":373},"Small profits rate","19%","Profits up to GBP 50k",{"label":375,"value":376,"note":377},"Marginal relief","GBP 50k-250k","Thresholds shrink with associates",{"label":98,"value":45,"note":379},"Usually separate",[],[],[383,385,386,389],{"label":384,"value":194,"badge":368},"Corporation tax",{"label":371,"value":372},{"label":387,"value":388},"Marginal relief band","GBP 50,000 to GBP 250,000",{"label":98,"value":45},[],[392,393,394],"Large companies with taxable profits above GBP 1.5 million pay Corporation Tax in instalments, not just at year end.","UK dividends generally have no withholding tax, but interest and some royalties can be subject to 20% withholding, with a proposal to raise UK interest withholding to 22% from 6 April 2027.","Payroll National Insurance, VAT and Companies House filings can matter almost as much as the corporation tax rate itself.","AOgmaIaLMLG74xQhN15LQac0Yu-BYSkx3h3Eyhx9CIU",{"id":397,"title":398,"bestFor":399,"body":403,"country":36,"countryFacts":410,"countrySlug":37,"description":407,"excerpt":40,"extension":41,"faqs":411,"flag":64,"heroImage":40,"howItWorks":421,"lastUpdated":142,"meta":425,"metaDescription":426,"metaTitle":427,"navigation":71,"otherTaxes":428,"pageType":262,"path":436,"relatedFormations":437,"relatedGuides":439,"seo":440,"stem":441,"summaryCards":442,"taxBracketSections":455,"taxBrackets":456,"taxRates":457,"taxSlug":160,"taxType":95,"visas":464,"watchOut":465,"__hash__":469},"taxes\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax.md","Capital gains tax in United Kingdom",[400,112,226,401,402],"Shareholders","Crypto holders","Business owners",{"type":17,"value":404,"toc":408},[405],[20,406,407],{},"UK capital gains tax is now a real planning tax for investors and business owners. The headline rates changed again in 2026, so disposal timing, reliefs and allowances matter.",{"title":33,"searchDepth":34,"depth":34,"links":409},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[412,415,418],{"question":413,"answer":414},"What is the UK capital gains tax rate?","For most individuals in 2026\u002F27, the rate is 18% if you are a basic-rate taxpayer and 24% if you are a higher or additional-rate taxpayer.",{"question":416,"answer":417},"Is there an annual CGT allowance?","Yes. The annual exempt amount is GBP 3,000 for 2026\u002F27.",{"question":419,"answer":420},"Are UK homes taxed on capital gains?","Usually no, if the property qualifies as your main home. However, letting, business use or an overseas residence position can create taxable gains.",[422,423,424],"UK capital gains tax applies when individuals dispose of chargeable assets such as shares, funds, second homes, cryptoassets and other investment assets. Your income tax band helps determine the rate.","From 6 April 2026, gains are charged at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. Trustees and personal representatives generally pay 24%, and Business Asset Disposal Relief is 18% from the same date.","The annual exempt amount is GBP 3,000. Main homes are often exempt under private residence relief, but business use, letting and non-UK residence can change the result.",{},"United Kingdom capital gains tax guide for 2026\u002F27. See the GBP 3,000 allowance, 18% and 24% rates, Business Asset Disposal Relief and main-home exemptions.","United Kingdom capital gains tax: rates, allowance and reliefs (2026)",[429,430,431,432,433,434,435],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fcapital-gains-tax",[438],{"title":181,"path":182,"flag":64},[],{"title":398,"description":407},"country\u002Funited-kingdom\u002Fcapital-gains-tax",[443,446,450,452],{"label":444,"value":445,"note":273},"Annual exempt amount","GBP 3,000",{"label":447,"value":448,"note":449},"Basic rate CGT","18%","From 6 April 2026",{"label":451,"value":197,"note":449},"Higher rate CGT",{"label":453,"value":448,"note":454},"BADR rate","Business disposals",[],[],[458,459,460,462],{"label":444,"value":445},{"label":447,"value":448},{"label":461,"value":197},"Higher and additional rate CGT",{"label":463,"value":448},"Business Asset Disposal Relief",[],[466,467,468],"Business Asset Disposal Relief rose to 18% for disposals on or after 6 April 2026.","Carried interest received from 6 April 2026 is taxed as income and subject to National Insurance contributions instead of CGT.","Losses, residence status and asset type can change the effective rate, especially for property and business disposals.","C9X8UP_1xWVKEfN68WqacuwZ5iy3JTlKiAtMYiEdtOM",{"id":471,"title":472,"bestFor":473,"body":476,"country":36,"countryFacts":483,"countrySlug":37,"description":480,"excerpt":40,"extension":41,"faqs":484,"flag":64,"heroImage":40,"howItWorks":494,"lastUpdated":142,"meta":498,"metaDescription":499,"metaTitle":500,"navigation":71,"otherTaxes":501,"pageType":262,"path":509,"relatedFormations":510,"relatedGuides":512,"seo":513,"stem":514,"summaryCards":515,"taxBracketSections":529,"taxBrackets":530,"taxRates":531,"taxSlug":167,"taxType":166,"visas":541,"watchOut":542,"__hash__":546},"taxes\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax.md","Dividend tax in United Kingdom",[400,111,474,112,475],"UK company owners","Family companies",{"type":17,"value":477,"toc":481},[478],[20,479,480],{},"UK dividend tax is easy to underestimate because the allowance is small and the rates jump sharply with your income band. For owner-managers, dividend timing and salary mix still matter.",{"title":33,"searchDepth":34,"depth":34,"links":482},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[485,488,491],{"question":486,"answer":487},"What is the UK dividend tax rate?","For 2026\u002F27, the UK dividend tax rates are 10.75%, 35.75% and 39.35%, depending on your income tax band.",{"question":489,"answer":490},"Is there a dividend allowance?","Yes. The dividend allowance is GBP 500 for 2026\u002F27.",{"question":492,"answer":493},"Do UK companies withhold dividend tax?","Ordinary UK company dividends usually do not have withholding tax. The shareholder may still owe personal dividend tax later.",[495,496,497],"Dividend tax applies after your personal allowance and the separate dividend allowance. Dividends from ISA holdings stay tax-free, but dividends from ordinary company shares can still be taxable once you are above the allowance.","For 6 April 2026 to 5 April 2027, dividend tax rates are 10.75% for basic-rate taxpayers, 35.75% for higher-rate taxpayers and 39.35% for additional-rate taxpayers.","Ordinary UK company dividends are usually paid without withholding tax. Scotland and Wales use the same dividend tax rates as the rest of the UK.",{},"United Kingdom dividend tax guide for 2026\u002F27. See the GBP 500 dividend allowance, 10.75% \u002F 35.75% \u002F 39.35% rates and withholding tax rules.","United Kingdom dividend tax: rates and allowance (2026)",[502,503,504,505,506,507,508],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fdividend-tax",[511],{"title":181,"path":182,"flag":64},[],{"title":472,"description":480},"country\u002Funited-kingdom\u002Fdividend-tax",[516,520,523,526],{"label":517,"value":518,"note":519},"Dividend allowance","GBP 500","For 2026\u002F27",{"label":275,"value":521,"note":522},"10.75%","After allowance",{"label":524,"value":525,"note":522},"Higher rate","35.75%",{"label":527,"value":528,"note":522},"Additional rate","39.35%",[],[],[532,533,535,537,539],{"label":517,"value":518},{"label":534,"value":521},"Basic rate dividend tax",{"label":536,"value":525},"Higher rate dividend tax",{"label":538,"value":528},"Additional rate dividend tax",{"label":540,"value":191},"Withholding tax on ordinary dividends",[],[543,544,545],"The dividend allowance is only GBP 500, so even modest portfolios can produce a tax bill once the allowance is used up.","Dividends sit on top of your other income when HMRC decides which band you are in.","REIT and PAIF distributions can have separate withholding rules, so not every payment that looks like a dividend is taxed the same way.","FDeSLNSPpInsWYK0HQskztbj8982WUTTnSJ58r4bHMc",{"id":548,"title":549,"bestFor":550,"body":554,"country":36,"countryFacts":561,"countrySlug":37,"description":558,"excerpt":40,"extension":41,"faqs":562,"flag":64,"heroImage":40,"howItWorks":571,"lastUpdated":142,"meta":576,"metaDescription":577,"metaTitle":578,"navigation":71,"otherTaxes":579,"pageType":262,"path":587,"relatedFormations":588,"relatedGuides":590,"seo":591,"stem":592,"summaryCards":593,"taxBracketSections":604,"taxBrackets":605,"taxRates":606,"taxSlug":153,"taxType":152,"visas":615,"watchOut":616,"__hash__":620},"taxes\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax.md","Wealth tax in United Kingdom",[551,113,112,552,553],"High-net-worth individuals","Family offices","Trustees",{"type":17,"value":555,"toc":559},[556],[20,557,558],{},"The UK does not charge a general wealth tax, but that does not make it a light-tax environment for assets. Most planning is about avoiding the wrong wrapper, not about escaping a wealth-tax return that does not exist.",{"title":33,"searchDepth":34,"depth":34,"links":560},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[563,565,568],{"question":133,"answer":564},"No. The UK does not have a general annual net wealth tax on individuals.",{"question":566,"answer":567},"What taxes hit wealth instead?","The main substitutes are inheritance tax, capital gains tax, ATED for certain enveloped homes, stamp duty on some property purchases and council tax on residential property.",{"question":569,"answer":570},"Is company ownership a wealth-tax solution?","Not automatically. Putting assets in a company can trigger ATED, corporation tax, dividend tax and other rules, so the wrapper matters as much as the headline rate.",[572,573,575],"The UK does not levy a broad annual tax on net wealth. That is why most UK tax summaries list net wealth or worth tax as not applicable.",{"Wealth planning in the UK is really a mix of other taxes":574},"inheritance tax on death and some lifetime transfers, capital gains tax on disposals, Annual Tax on Enveloped Dwellings for certain companies that own high-value UK homes, and property taxes such as SDLT and council tax.","For many owners the key question is not whether there is a wealth tax, but whether assets should sit personally, in a company, in a trust or inside a relief-eligible structure.",{},"United Kingdom wealth tax guide for 2026. The UK has no general annual net wealth tax, but inheritance tax, capital gains tax, ATED and property taxes still matter.","United Kingdom wealth tax: does the UK have one? (2026)",[580,581,582,583,584,585,586],{"title":148,"slug":149,"icon":150},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Fwealth-tax",[589],{"title":181,"path":182,"flag":64},[],{"title":549,"description":558},"country\u002Funited-kingdom\u002Fwealth-tax",[594,596,598,600],{"label":152,"value":191,"note":595},"No general net wealth tax",{"label":156,"value":207,"note":597},"Estates and gifts",{"label":95,"value":197,"note":599},"On disposals",{"label":601,"value":602,"note":603},"ATED","GBP 500k+","Enveloped dwellings",[],[],[607,610,611,612],{"label":608,"value":191,"badge":609},"Net wealth tax","None",{"label":156,"value":207},{"label":95,"value":197},{"label":613,"value":614},"ATED scope","GBP 500,000+",[],[617,618,619],"A zero wealth-tax rate does not mean low asset taxation. UK residents can still face IHT, CGT and property-related taxes that are economically similar to wealth taxation.","ATED mainly affects companies and other non-natural persons that own UK residential property above GBP 500,000, with reliefs for genuine commercial use.","The UK moved inheritance-tax residence rules away from domicile from 6 April 2025, so cross-border wealth planning needs residence-based advice.","BXkUg182It8d34ZY7hbPBNKQoK4AiKWt6iEaOmWOeLg",{"id":622,"title":623,"bestFor":624,"body":627,"country":36,"countryFacts":634,"countrySlug":37,"description":631,"excerpt":40,"extension":41,"faqs":635,"flag":64,"heroImage":40,"howItWorks":645,"lastUpdated":142,"meta":649,"metaDescription":650,"metaTitle":651,"navigation":71,"otherTaxes":652,"pageType":262,"path":660,"relatedFormations":661,"relatedGuides":663,"seo":664,"stem":665,"summaryCards":666,"taxBracketSections":681,"taxBrackets":682,"taxRates":683,"taxSlug":157,"taxType":156,"visas":691,"watchOut":692,"__hash__":696},"taxes\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax.md","Inheritance tax in United Kingdom",[625,113,626,553,114],"Estate planners","Family businesses",{"type":17,"value":628,"toc":632},[629],[20,630,631],{},"UK inheritance tax is one of the biggest planning points for property owners, family businesses and international families. The current rules depend on thresholds, spousal transfers, lifetime gifts and residence status.",{"title":33,"searchDepth":34,"depth":34,"links":633},[],{"region":123,"currency":124,"taxTreaties":125,"euBlacklist":126,"fatfStatus":127},[636,639,642],{"question":637,"answer":638},"What is the UK inheritance tax rate?","The standard rate is 40% on the part of the estate above the available threshold.",{"question":640,"answer":641},"How much can I leave tax-free?","The main nil-rate band is GBP 325,000. A further residence nil-rate band of up to GBP 175,000 may apply if a qualifying home passes to direct descendants.",{"question":643,"answer":644},"Do gifts avoid inheritance tax?","Not always. Many gifts are potentially exempt transfers and become taxable if the donor dies within seven years. Transfers into most trusts can be immediately chargeable.",[646,647,648],"Inheritance Tax is charged on the value of a person’s estate on death, and on some lifetime transfers. The standard rate is 40% on the part of the estate above the available threshold.","The nil-rate band is GBP 325,000 and the residence nil-rate band can add up to GBP 175,000 when a qualifying home is left to direct descendants. Unused allowances can usually transfer to a surviving spouse or civil partner.","Lifetime gifts can become taxable if the donor dies within seven years. From 6 April 2025, domicile was replaced by long-term UK residence for IHT purposes, which matters for overseas assets and trusts.",{},"United Kingdom inheritance tax guide for 2026. See the 40% rate, GBP 325,000 nil-rate band, GBP 175,000 residence nil-rate band, seven-year gift rules and the 2025 residence changes.","United Kingdom inheritance tax: thresholds, gifts and residence rules (2026)",[653,654,655,656,657,658,659],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Funited-kingdom\u002Finheritance-tax",[662],{"title":181,"path":182,"flag":64},[],{"title":623,"description":631},"country\u002Funited-kingdom\u002Finheritance-tax",[667,670,674,678],{"label":668,"value":207,"note":669},"Inheritance tax rate","On taxable estate value",{"label":671,"value":672,"note":673},"Nil-rate band","GBP 325,000","Frozen through 2030\u002F31",{"label":675,"value":676,"note":677},"Residence nil-rate band","GBP 175,000","For direct descendants",{"label":679,"value":191,"note":680},"Spouse exemption","Usually exempt",[],[],[684,686,687,688],{"label":685,"value":207},"Standard inheritance tax",{"label":671,"value":672},{"label":675,"value":676},{"label":689,"value":690},"Lifetime gifts","Potentially 0% to 40%",[],[693,694,695],"The nil-rate band, residence nil-rate band and taper threshold are frozen through 2030\u002F31.","From Budget 2025, the combined 100% Agricultural Property Relief and Business Property Relief allowance is also frozen at GBP 1 million for 2030\u002F31.","The UK long-term residence rules now matter more than domicile for many cross-border estates.","piN4KL5VliEvgactLYlHiO2y37kqckbeMkRbSWz_7Gg",{"index":698,"details":781},{"id":699,"title":700,"bestFor":701,"body":702,"country":38,"countryFacts":709,"countrySlug":39,"description":706,"excerpt":40,"extension":41,"faqs":712,"flag":65,"heroImage":40,"howItWorks":721,"lastUpdated":725,"meta":726,"metaDescription":727,"metaTitle":728,"navigation":71,"otherTaxes":729,"pageType":177,"path":738,"relatedFormations":739,"relatedGuides":740,"seo":741,"stem":742,"summaryCards":743,"taxBracketSections":761,"taxBrackets":762,"taxRates":763,"taxSlug":40,"taxType":40,"visas":774,"watchOut":775,"__hash__":780},"taxes\u002Fcountry\u002Fnetherlands\u002Findex.md","Taxes in Netherlands",[114,110,111,325,112],{"type":17,"value":703,"toc":707},[704],[20,705,706],{},"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":708},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},"EUR","90+",[713,716,718],{"question":714,"answer":715},"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":59,"answer":717},"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":719,"answer":720},"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.",[722,723,724],"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)",[730,731,732,733,734,735,736,737],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands",[],[],{"title":700,"description":706},"country\u002Fnetherlands\u002Findex",[744,747,750,753,756,759],{"label":148,"value":745,"note":746},"35.75% - 49.5%","Box 1 work and home",{"label":152,"value":748,"note":749},"Box 3","Tax on deemed investment return",{"label":92,"value":751,"note":752},"19% \u002F 25.8%","First EUR 200,000 then top rate",{"label":95,"value":754,"note":755},"Box 2 \u002F Box 3","Depends on shareholding size",{"label":166,"value":757,"note":758},"15% WHT","Plus Box 2 or Box 3 rules",{"label":98,"value":46,"note":760},"Standard rate",[],[],[764,766,768,770,771,772,773],{"label":148,"value":745,"badge":765},"Box 1",{"label":152,"value":767},"Box 3 at 36% on deemed return",{"label":156,"value":769},"10% - 40%",{"label":95,"value":754},{"label":92,"value":751},{"label":166,"value":757},{"label":98,"value":46},[],[776,777,778,779],"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":782,"corporate-tax":875,"capital-gains-tax":953,"dividend-tax":1035,"wealth-tax":1107,"inheritance-tax":1187},{"id":783,"title":784,"bestFor":785,"body":787,"country":38,"countryFacts":794,"countrySlug":39,"description":791,"excerpt":40,"extension":41,"faqs":795,"flag":65,"heroImage":40,"howItWorks":805,"lastUpdated":725,"meta":809,"metaDescription":810,"metaTitle":811,"navigation":71,"otherTaxes":812,"pageType":262,"path":820,"relatedFormations":821,"relatedGuides":822,"seo":823,"stem":824,"summaryCards":825,"taxBracketSections":842,"taxBrackets":843,"taxRates":855,"taxSlug":149,"taxType":148,"visas":868,"watchOut":869,"__hash__":874},"taxes\u002Fcountry\u002Fnetherlands\u002Fincome-tax.md","Income tax in Netherlands",[110,114,111,227,786],"Cross-border workers",{"type":17,"value":788,"toc":792},[789],[20,790,791],{},"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":793},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[796,799,802],{"question":797,"answer":798},"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":800,"answer":801},"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":803,"answer":804},"Is all income taxed in Box 1?","No. Substantial shareholdings usually fall in Box 2 and many savings or investments in Box 3.",[806,807,808],"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)",[813,814,815,816,817,818,819],{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Fincome-tax",[],[],{"title":784,"description":791},"country\u002Fnetherlands\u002Fincome-tax",[826,830,834,838],{"label":827,"value":828,"note":829},"Box 1 rates","35.75% - 49.50%","2026 combined brackets",{"label":831,"value":832,"note":833},"Top rate threshold","EUR 78,426","Above this, 49.50%",{"label":835,"value":836,"note":837},"30% ruling","Possible","Qualifying incoming employees",{"label":839,"value":840,"note":841},"Payroll withholding","Yes","Wage tax during the year",[],[844,847,851],{"band":845,"rate":525,"note":846},"Up to EUR 38,883","Includes national insurance component",{"band":848,"rate":849,"note":850},"EUR 38,883 to EUR 78,426","37.56%","Mostly income tax",{"band":852,"rate":853,"note":854},"Above EUR 78,426","49.50%","Top Box 1 rate",[856,859,861,863,866],{"label":857,"value":525,"badge":858},"Bracket 1",2026,{"label":860,"value":849},"Bracket 2",{"label":862,"value":853},"Bracket 3",{"label":864,"value":865},"National insurance in bracket 1","Included",{"label":835,"value":867},"If eligible",[],[870,871,872,873],"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":876,"title":877,"bestFor":878,"body":882,"country":38,"countryFacts":889,"countrySlug":39,"description":886,"excerpt":40,"extension":41,"faqs":890,"flag":65,"heroImage":40,"howItWorks":900,"lastUpdated":725,"meta":904,"metaDescription":905,"metaTitle":906,"navigation":71,"otherTaxes":907,"pageType":262,"path":915,"relatedFormations":916,"relatedGuides":917,"seo":918,"stem":919,"summaryCards":920,"taxBracketSections":935,"taxBrackets":936,"taxRates":937,"taxSlug":163,"taxType":92,"visas":946,"watchOut":947,"__hash__":952},"taxes\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax.md","Corporate tax in Netherlands",[325,111,879,880,881],"Multinationals","Finance and IP structures","Cross-border groups",{"type":17,"value":883,"toc":887},[884],[20,885,886],{},"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":888},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[891,894,897],{"question":892,"answer":893},"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":895,"answer":896},"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":898,"answer":899},"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.",[901,902,903],"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)",[908,909,910,911,912,913,914],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax",[],[],{"title":877,"description":886},"country\u002Fnetherlands\u002Fcorporate-tax",[921,924,928,932],{"label":922,"value":372,"note":923},"Lower corporate rate","First EUR 200,000",{"label":925,"value":926,"note":927},"Standard corporate rate","25.8%","Profit above EUR 200,000",{"label":929,"value":930,"note":931},"Innovation box","Reduced rate","Qualifying IP income",{"label":933,"value":312,"note":934},"Dividend WHT","Domestic headline rate",[],[],[938,940,941,944],{"label":939,"value":372,"badge":858},"Profit up to EUR 200,000",{"label":927,"value":926},{"label":942,"value":943},"Participation exemption","Often available",{"label":945,"value":312},"Domestic dividend WHT",[],[948,949,950,951],"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":954,"title":955,"bestFor":956,"body":957,"country":38,"countryFacts":964,"countrySlug":39,"description":961,"excerpt":40,"extension":41,"faqs":965,"flag":65,"heroImage":40,"howItWorks":975,"lastUpdated":725,"meta":979,"metaDescription":980,"metaTitle":981,"navigation":71,"otherTaxes":982,"pageType":262,"path":990,"relatedFormations":991,"relatedGuides":992,"seo":993,"stem":994,"summaryCards":995,"taxBracketSections":1011,"taxBrackets":1012,"taxRates":1013,"taxSlug":160,"taxType":95,"visas":1028,"watchOut":1029,"__hash__":1034},"taxes\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax.md","Capital gains tax in Netherlands",[112,111,400,114,552],{"type":17,"value":958,"toc":962},[959],[20,960,961],{},"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":963},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[966,969,972],{"question":967,"answer":968},"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":970,"answer":971},"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":973,"answer":974},"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.",[976,977,978],"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)",[983,984,985,986,987,988,989],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax",[],[],{"title":955,"description":961},"country\u002Fnetherlands\u002Fcapital-gains-tax",[996,1000,1004,1007],{"label":997,"value":998,"note":999},"Portfolio gains","Usually Box 3","Deemed-return system",{"label":1001,"value":1002,"note":1003},"Substantial interest","24.5% \u002F 31%","Box 2 if 5% or more",{"label":1005,"value":765,"note":1006},"Business assets","Can be taxed as profit",{"label":1008,"value":1009,"note":1010},"Real estate gains","Facts-specific","Depends on use and holding",[],[],[1014,1017,1020,1023,1026],{"label":1015,"value":1016,"badge":858},"Box 2 lower rate","24.5%",{"label":1018,"value":1019},"Box 2 higher rate","31%",{"label":1021,"value":1022},"Box 2 threshold","EUR 68,843",{"label":1024,"value":1025},"Portfolio \u002F Box 3","36% on deemed return",{"label":1027,"value":827},"Business gains",[],[1030,1031,1032,1033],"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":1036,"title":1037,"bestFor":1038,"body":1040,"country":38,"countryFacts":1047,"countrySlug":39,"description":1044,"excerpt":40,"extension":41,"faqs":1048,"flag":65,"heroImage":40,"howItWorks":1058,"lastUpdated":725,"meta":1062,"metaDescription":1063,"metaTitle":1064,"navigation":71,"otherTaxes":1065,"pageType":262,"path":1073,"relatedFormations":1074,"relatedGuides":1075,"seo":1076,"stem":1077,"summaryCards":1078,"taxBracketSections":1090,"taxBrackets":1091,"taxRates":1092,"taxSlug":167,"taxType":166,"visas":1100,"watchOut":1101,"__hash__":1106},"taxes\u002Fcountry\u002Fnetherlands\u002Fdividend-tax.md","Dividend tax in Netherlands",[112,111,325,1039,552],"Cross-border shareholders",{"type":17,"value":1041,"toc":1045},[1042],[20,1043,1044],{},"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":1046},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[1049,1052,1055],{"question":1050,"answer":1051},"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":1053,"answer":1054},"What is the Dutch dividend withholding tax rate?","The common domestic rate is 15%, often reduced by tax treaties or exemption regimes.",{"question":1056,"answer":1057},"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.",[1059,1060,1061],"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)",[1066,1067,1068,1069,1070,1071,1072],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Fdividend-tax",[],[],{"title":1037,"description":1044},"country\u002Fnetherlands\u002Fdividend-tax",[1079,1082,1084,1087],{"label":1080,"value":312,"note":1081},"Dividend withholding tax","Common domestic rate",{"label":1001,"value":1002,"note":1083},"Box 2 for 5%+ holdings",{"label":1085,"value":748,"note":1086},"Portfolio holdings","Often via deemed return",{"label":1088,"value":943,"note":1089},"Treaty relief","Can reduce WHT",[],[],[1093,1095,1096,1097],{"label":945,"value":312,"badge":1094},"Headline",{"label":1015,"value":1016},{"label":1018,"value":1019},{"label":1098,"value":1099},"Portfolio route","Often Box 3",[],[1102,1103,1104,1105],"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":1108,"title":1109,"bestFor":1110,"body":1113,"country":38,"countryFacts":1120,"countrySlug":39,"description":1117,"excerpt":40,"extension":41,"faqs":1121,"flag":65,"heroImage":40,"howItWorks":1130,"lastUpdated":725,"meta":1134,"metaDescription":1135,"metaTitle":1136,"navigation":71,"otherTaxes":1137,"pageType":262,"path":1145,"relatedFormations":1146,"relatedGuides":1147,"seo":1148,"stem":1149,"summaryCards":1150,"taxBracketSections":1167,"taxBrackets":1168,"taxRates":1169,"taxSlug":153,"taxType":152,"visas":1180,"watchOut":1181,"__hash__":1186},"taxes\u002Fcountry\u002Fnetherlands\u002Fwealth-tax.md","Wealth tax in Netherlands",[112,114,1111,1112,552],"High earners","Retirees",{"type":17,"value":1114,"toc":1118},[1115],[20,1116,1117],{},"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":1119},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[1122,1124,1127],{"question":59,"answer":1123},"Not as one flat tax on all net worth. Box 3 taxes a deemed return on many savings and investments above an exemption.",{"question":1125,"answer":1126},"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":1128,"answer":1129},"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.",[1131,1132,1133],"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)",[1138,1139,1140,1141,1142,1143,1144],{"title":148,"slug":149,"icon":150},{"title":156,"slug":157,"icon":158},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Fwealth-tax",[],[],{"title":1109,"description":1117},"country\u002Fnetherlands\u002Fwealth-tax",[1151,1155,1159,1163],{"label":1152,"value":1153,"note":1154},"Classic net wealth tax","No single rate","Not an ISF-style all-assets tax",{"label":1156,"value":1157,"note":1158},"Box 3 tax","36%","On deemed return",{"label":1160,"value":1161,"note":1162},"Tax-free allowance","About EUR 59,357","2026 Box 3 exemption",{"label":1164,"value":1165,"note":1166},"Actual return","Not always used","Deemed-return system still central",[],[],[1170,1172,1174,1177],{"label":1171,"value":1157,"badge":858},"Box 3 tax rate",{"label":1173,"value":1161},"Box 3 tax-free allowance",{"label":1175,"value":1176},"Classic all-assets wealth tax","Not used",{"label":1178,"value":1179},"Primary residence","Generally outside Box 3",[],[1182,1183,1184,1185],"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":1188,"title":1189,"bestFor":1190,"body":1192,"country":38,"countryFacts":1199,"countrySlug":39,"description":1196,"excerpt":40,"extension":41,"faqs":1200,"flag":65,"heroImage":40,"howItWorks":1210,"lastUpdated":725,"meta":1214,"metaDescription":1215,"metaTitle":1216,"navigation":71,"otherTaxes":1217,"pageType":262,"path":1225,"relatedFormations":1226,"relatedGuides":1227,"seo":1228,"stem":1229,"summaryCards":1230,"taxBracketSections":1246,"taxBrackets":1247,"taxRates":1248,"taxSlug":157,"taxType":156,"visas":1261,"watchOut":1262,"__hash__":1267},"taxes\u002Fcountry\u002Fnetherlands\u002Finheritance-tax.md","Inheritance tax in Netherlands",[1191,114,402,113,625],"Families",{"type":17,"value":1193,"toc":1197},[1194],[20,1195,1196],{},"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":1198},[],{"region":123,"currency":710,"taxTreaties":711,"euBlacklist":126,"fatfStatus":127},[1201,1204,1207],{"question":1202,"answer":1203},"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":1205,"answer":1206},"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":1208,"answer":1209},"What do children pay?","Children have a much smaller exemption than partners and then generally pay 10% or 20% on the taxable excess.",[1211,1212,1213],"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)",[1218,1219,1220,1221,1222,1223,1224],{"title":148,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":95,"slug":160,"icon":161},{"title":92,"slug":163,"icon":164},{"title":166,"slug":167,"icon":168},{"title":170,"slug":171,"icon":172},{"title":174,"slug":175,"icon":176},"\u002Fcountry\u002Fnetherlands\u002Finheritance-tax",[],[],{"title":1189,"description":1196},"country\u002Fnetherlands\u002Finheritance-tax",[1231,1235,1239,1243],{"label":1232,"value":1233,"note":1234},"Partner \u002F child rates","10% \u002F 20%","After exemption",{"label":1236,"value":1237,"note":1238},"Other heirs","30% \u002F 40%","More distant or unrelated",{"label":1240,"value":1241,"note":1242},"Partner exemption","EUR 828,035","2026 figure",{"label":1244,"value":1245,"note":1242},"Child exemption","About EUR 26,230",[],[],[1249,1252,1255,1257,1260],{"label":1250,"value":1233,"badge":1251},"Partners and children","Common",{"label":1253,"value":1254},"Grandchildren","18% \u002F 36%",{"label":1256,"value":1237},"Other beneficiaries",{"label":1258,"value":1259},"Higher-rate threshold","About EUR 158,669",{"label":1240,"value":1241},[],[1263,1264,1265,1266],"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",1788594211813]