[{"data":1,"prerenderedAt":1741},["ShallowReactive",2],{"compare-pair-united-states-vs-netherlands":3,"compare-united-states-netherlands":107},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":42,"countryASlug":43,"countryB":44,"countryBSlug":45,"description":22,"excerpt":46,"extension":47,"extraRows":48,"faqs":57,"flagA":67,"flagB":68,"heroImage":69,"lastUpdated":70,"meta":71,"metaDescription":72,"metaTitle":73,"navigation":74,"path":75,"relatedCompares":76,"seo":83,"stem":84,"verdict":85,"winners":89,"__hash__":106},"compare\u002Fcompare\u002Funited-states-vs-netherlands.md","United States vs Netherlands taxes",[9,10,11],"Investors who want tax on actual gains rather than deemed returns","High earners without a 30% ruling","C corporations comparing 21% federal with 25.8% Dutch",[13,14,15],"Qualifying incoming employees who can use the 30% ruling","EU holding companies with Dutch substance","Founders whose market and staff are in the Netherlands",{"type":17,"value":18,"toc":38},"minimark",[19,23,26,29,32,35],[20,21,22],"p",{},"The Dutch system is easier to misunderstand than to summarise. It does not tax “income” in one pile. It sorts life into boxes, then taxes some boxes on real income and others on a deemed return. The United States taxes actual income and actual gains, then lets states pile on.",[20,24,25],{},"Box 1 is work and the primary residence. For 2026 the combined brackets under state pension age are 35.75% up to EUR 38,883, 37.56% from there to EUR 78,426, and 49.50% above that. National insurance is inside the first band. That already sits above the 37% U.S. federal ordinary top before any U.S. state tax. Payroll withholding collects Dutch wage tax during the year in the same practical way U.S. withholding does.",[20,27,28],{},"The 30% ruling is the inbound-employee exception, not the resident baseline. Qualifying incoming employees can treat a portion of salary as tax-free for a limited period if the conditions are met. It can make a Dutch assignment viable. It does not rewrite Box 1 for everyone, it expires, and it does not switch off U.S. worldwide taxation for a citizen or green-card holder.",[20,30,31],{},"Box 3 is the investment-wealth design. Instead of waiting for a sale the way U.S. capital-gains tax does, the Netherlands generally looks at the asset mix and taxes a deemed return above an exemption of about EUR 59,357 per person in 2026, at 36% on that deemed income. Bank deposits and other investments can have different assumed returns. A year of low actual performance can still produce Dutch tax. Substantial shareholdings of 5% or more usually sit in Box 2 instead of Box 3. The United States, by contrast, generally waits for dividends, interest and realisations, with long-term federal rates of 0% to 20%.",[20,33,34],{},"Companies pay 19% on the first EUR 200,000 of taxable profit and 25.8% above that. That is close to, and then above, 21% U.S. federal C-corporation tax before state tax. Dividend withholding is often 15%. Standard VAT is 21%. Inheritance tax runs from 10% to 40%. There is no classic all-assets French-style IFI, but Box 3 is still a wealth-side tax.",[20,36,37],{},"A U.S. person who moves for a Dutch job should model Box 1 with or without the ruling, Box 3 on the portfolio they are bringing, Dutch inheritance tax, and continuing IRS worldwide income and estate exposure. The 30% ruling is a relief. It is not a new tax home in the U.S. sense.",{"title":39,"searchDepth":40,"depth":40,"links":41},"",2,[],"United States","united-states","Netherlands","netherlands",null,"md",[49,53],{"label":50,"valueA":51,"valueB":52},"2026 Box 1 rates","Federal ordinary 10% to 37%, plus state tax","35.75% \u002F 37.56% \u002F 49.50%",{"label":54,"valueA":55,"valueB":56},"Investment wealth","Tax on actual dividends, interest and gains","Box 3: 36% on deemed return above about EUR 59,357",[58,61,64],{"question":59,"answer":60},"Is the Netherlands higher tax than the United States?","For ordinary salary, usually yes because Box 1 reaches 49.50%. The 30% ruling can reduce the Dutch employment result for a limited time. Box 3 can also tax investment wealth when actual returns are low.",{"question":62,"answer":63},"What is Dutch Box 3 tax?","Box 3 generally taxes a deemed return on many savings and investments at 36% on that deemed income, above an exemption of about EUR 59,357 in 2026, rather than taxing each actual gain as U.S. CGT would.",{"question":65,"answer":66},"Does the 30% ruling make the Netherlands low-tax?","No. It can treat a portion of qualifying incoming salary as tax-free for a limited period. It is not a 0% personal system and it does not cancel U.S. citizenship tax.","🇺🇸","🇳🇱","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"US vs Netherlands tax comparison for 2026. Compare Box 1 rates of 35.75%, 37.56% and 49.50%, Box 3 deemed-return tax, the 30% ruling, corporate tax and VAT.","United States vs Netherlands taxes (2026): Box 1, Box 3 and the 30% ruling",true,"\u002Fcompare\u002Funited-states-vs-netherlands",[77,80],{"title":78,"path":79},"United States vs United Kingdom","\u002Fcompare\u002Funited-states-vs-united-kingdom",{"title":81,"path":82},"Germany vs Netherlands","\u002Fcompare\u002Fgermany-vs-netherlands",{"title":7,"description":22},"compare\u002Funited-states-vs-netherlands",[86,87,88],"Dutch work income is boxed and steep. For 2026, Box 1 for people under state pension age is 35.75% up to EUR 38,883, 37.56% to EUR 78,426, and 49.50% above that, with national insurance inside the first band. The U.S. federal ordinary scale is 10% to 37% before state tax, so ordinary salary usually costs more in the Netherlands.","Investment wealth is where the systems stop resembling each other. The Netherlands taxes a deemed return on many savings and investments in Box 3 at 36% on that deemed income, with a 2026 exemption of about EUR 59,357. The United States taxes actual dividends, interest and gains, with long-term federal rates of 0% to 20% and 3.8% NIIT for many high earners. The 30% ruling can soften Dutch employment tax for qualifying incoming staff, for a limited period only.","Choose the Netherlands for an EU holding, a qualifying expat assignment or a Dutch operating company. Choose the United States for actual-gain investment taxation and a lower federal top ordinary rate. U.S. citizens remain taxable worldwide after a Dutch move.",[90,94,97,100,103],{"taxType":91,"winner":92,"note":93},"Personal income tax","A","The U.S. federal top ordinary rate is 37% before state tax; Dutch Box 1 reaches 49.50% in 2026.",{"taxType":95,"winner":92,"note":96},"Corporate tax","U.S. C corporations pay 21% federally plus possible state tax; the Netherlands charges 19% on the first EUR 200,000 and 25.8% above that.",{"taxType":98,"winner":92,"note":99},"Capital gains tax","The U.S. taxes actual long-term gains at 0% to 20% federally; Dutch portfolio gains are often absorbed into Box 3 deemed-return tax or Box 2 for substantial shareholdings.",{"taxType":101,"winner":92,"note":102},"Wealth \u002F Box 3","The U.S. has no federal net wealth tax; Box 3 taxes a deemed return at 36% above the exemption.",{"taxType":104,"winner":92,"note":105},"VAT \u002F sales tax","The U.S. has no federal VAT; Dutch standard VAT is 21%.","9hw4_j_qG1bKaawOcbUc68kfhqkaMw8cAza7g90M4jA",{"a":108,"b":1165},{"index":109,"details":320},{"id":110,"title":111,"bestFor":112,"body":118,"country":42,"countryFacts":225,"countrySlug":43,"description":122,"excerpt":46,"extension":47,"faqs":231,"flag":67,"heroImage":46,"howItWorks":241,"lastUpdated":245,"meta":246,"metaDescription":247,"metaTitle":248,"navigation":74,"otherTaxes":249,"pageType":277,"path":278,"relatedFormations":279,"relatedGuides":280,"seo":281,"stem":282,"summaryCards":283,"taxBracketSections":302,"taxBrackets":303,"taxRates":304,"taxSlug":46,"taxType":46,"visas":313,"watchOut":314,"__hash__":319},"taxes\u002Fcountry\u002Funited-states\u002Findex.md","Taxes in the United States",[113,114,115,116,117],"Employees","Founders","Investors","Expats","Large businesses",{"type":17,"value":119,"toc":222},[120,123,126,131,219],[20,121,122],{},"The United States is a layered tax system, not a flat one. At the federal level, it taxes income, payroll, business profits, capital gains, estates and gifts; then states and cities can stack their own taxes on top.",[20,124,125],{},"That is why the useful question is rarely just \"what is the U.S. tax rate?\" It is usually \"which layer applies to this person, this business and this state?\"",[127,128,130],"h2",{"id":129},"federal-vs-state","Federal vs state",[132,133,134,150],"table",{},[135,136,137],"thead",{},[138,139,140,144,147],"tr",{},[141,142,143],"th",{},"Tax",[141,145,146],{},"Federal rule",[141,148,149],{},"State\u002Flocal reality",[151,152,153,165,175,186,197,208],"tbody",{},[138,154,155,159,162],{},[156,157,158],"td",{},"Income tax",[156,160,161],{},"Progressive rates apply to individuals",[156,163,164],{},"State income tax rules vary widely",[138,166,167,169,172],{},[156,168,95],{},[156,170,171],{},"21% federal C-corp rate",[156,173,174],{},"Additional state corporate or franchise taxes often apply",[138,176,177,180,183],{},[156,178,179],{},"Capital gains and dividends",[156,181,182],{},"Preferential federal treatment for many long-term gains and qualified dividends",[156,184,185],{},"Many states tax them as ordinary income",[138,187,188,191,194],{},[156,189,190],{},"Wealth tax",[156,192,193],{},"No federal net wealth tax",[156,195,196],{},"Local property tax still matters",[138,198,199,202,205],{},[156,200,201],{},"Estate \u002F inheritance",[156,203,204],{},"Federal estate-and-gift tax system",[156,206,207],{},"Some states add estate or inheritance taxes",[138,209,210,213,216],{},[156,211,212],{},"Sales tax",[156,214,215],{},"No federal VAT",[156,217,218],{},"State and local sales taxes are common",[20,220,221],{},"If you are planning around the U.S., start with the federal rule, then check the state where you live, work, own property or run the business.",{"title":39,"searchDepth":40,"depth":40,"links":223},[224],{"id":129,"depth":40,"text":130},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},"North America","USD","60+","No","Compliant",[232,235,238],{"question":233,"answer":234},"Is the U.S. a high-tax country?","It is not low-tax overall because federal, state and payroll taxes stack. The result depends heavily on where you live and how your income is earned.",{"question":236,"answer":237},"Does the U.S. have a wealth tax or inheritance tax?","No federal wealth tax and no federal inheritance tax. The federal system uses estate and gift taxes instead, and some states add their own transfer taxes.",{"question":239,"answer":240},"Do state taxes matter?","Yes, often a lot. Residence, source rules and local taxes can change the answer completely.",[242,243,244],"The U.S. is not a single-rate tax country. Federal taxes apply nationwide, but states and localities can add their own income, corporate, sales, property and transfer taxes.","U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed on U.S.-source income and income effectively connected with a U.S. trade or business.","There is no federal net wealth tax and no federal inheritance tax. Instead, the U.S. uses a federal estate-and-gift tax system, and some states add their own estate or inheritance taxes.","May 2026",{},"United States tax overview for residents, expats, founders and investors. Compare federal income tax, corporate tax, capital gains tax, estate tax, wealth tax and state-level variation.","Taxes in the United States: income, corporate, capital gains and estate tax (2026)",[250,253,256,260,263,266,270,273],{"title":158,"slug":251,"icon":252},"income-tax","💼",{"title":190,"slug":254,"icon":255},"wealth-tax","💰",{"title":257,"slug":258,"icon":259},"Inheritance tax","inheritance-tax","🏛️",{"title":98,"slug":261,"icon":262},"capital-gains-tax","📈",{"title":95,"slug":264,"icon":265},"corporate-tax","🏢",{"title":267,"slug":268,"icon":269},"Dividend tax","dividend-tax","💸",{"title":104,"slug":271,"icon":272},"vat-sales-tax","🧾",{"title":274,"slug":275,"icon":276},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Funited-states",[],[],{"title":111,"description":122},"country\u002Funited-states\u002Findex",[284,287,290,293,297,299],{"label":158,"value":285,"note":286},"10% - 37%","Federal ordinary rates",{"label":95,"value":288,"note":289},"21%","C corps, plus CAMT for large groups",{"label":98,"value":291,"note":292},"0% - 20%","Plus 3.8% NIIT",{"label":294,"value":295,"note":296},"Estate tax","Up to 40%","Federal transfer tax",{"label":190,"value":298,"note":193},"0%",{"label":212,"value":300,"note":301},"Varies","State and local only",[],[],[305,307,308,309,310,311],{"label":158,"value":285,"badge":306},"Federal",{"label":95,"value":288},{"label":98,"value":291},{"label":294,"value":295},{"label":190,"value":298},{"label":212,"value":312},"Varies by state",[],[315,316,317,318],"Federal and state rules can point in different directions. A good federal answer is not always a good state answer.","State and local taxes can change the outcome materially, especially for people who move, own property or run businesses across multiple states.","U.S. citizens and resident aliens are usually taxed on worldwide income even if they live abroad.","Entity choice matters: LLCs, partnerships, S corporations and C corporations are taxed very differently.","JKNDA_OcB0pjtZe29c2-wwnrEY8nqLOKxJRTxaGjbpw",{"income-tax":321,"corporate-tax":468,"capital-gains-tax":608,"dividend-tax":761,"wealth-tax":892,"inheritance-tax":1027},{"id":322,"title":323,"bestFor":324,"body":328,"country":42,"countryFacts":341,"countrySlug":43,"description":332,"excerpt":46,"extension":47,"faqs":342,"flag":67,"heroImage":352,"howItWorks":353,"lastUpdated":245,"meta":360,"metaDescription":361,"metaTitle":362,"navigation":74,"otherTaxes":363,"pageType":371,"path":372,"relatedFormations":373,"relatedGuides":374,"seo":375,"stem":376,"summaryCards":377,"taxBracketSections":391,"taxBrackets":450,"taxRates":451,"taxSlug":251,"taxType":158,"visas":461,"watchOut":462,"__hash__":467},"taxes\u002Fcountry\u002Funited-states\u002Fincome-tax.md","Income tax in the United States",[113,116,325,326,327],"Contractors","High earners","Remote workers",{"type":17,"value":329,"toc":339},[330,333,336],[20,331,332],{},"U.S. income tax starts with the federal progressive schedule, but the real bill is often bigger once payroll tax, state tax and local tax are in the picture.",[20,334,335],{},"The first question is residence. U.S. citizens and resident aliens are generally taxed on worldwide income; nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",[20,337,338],{},"If you earn W-2 wages, the payroll layer is usually as important as the bracket rate. If you are self-employed, the equivalent self-employment tax can be just as important as income tax itself.",{"title":39,"searchDepth":40,"depth":40,"links":340},[],{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[343,346,349],{"question":344,"answer":345},"What is the U.S. income tax rate?","The federal ordinary income tax rate is progressive, from 10% to 37% in 2026, depending on filing status and taxable income.",{"question":347,"answer":348},"Do expats pay U.S. income tax?","U.S. citizens and resident aliens usually do. Nonresident aliens are taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.",{"question":350,"answer":351},"What payroll taxes apply?","Social Security is 6.2% each for employee and employer up to the 2026 wage base, Medicare is 1.45% each with no wage cap, and high earners may also owe Additional Medicare tax.","\u002Fimages\u002Fdelaware.webp",[354,355,356,358,359],"U.S. citizens and resident aliens are generally taxed on worldwide income. Nonresident aliens are usually taxed only on U.S.-source income and income effectively connected with a U.S. trade or business.","For 2026, the standard deduction is $16,100 for single filers and married filing separately, $32,200 for married filing jointly, and $24,150 for heads of household. The ordinary rate schedule still tops out at 37%.",{"The bracket table below shows all 2026 federal filing statuses":357},"single \u002F married filing separately, married filing jointly \u002F surviving spouse, and head of household.","Payroll tax is a separate layer. Social Security is 6.2% each for employee and employer up to the $184,500 wage base in 2026, Medicare is 1.45% each with no wage cap, and Additional Medicare tax is 0.9% on employee wages above $200,000.","State income tax can add a second layer on top of the federal bill, and treaty benefits usually do not solve state tax on their own.",{},"United States income tax guide for 2026. See the 10% to 37% federal brackets, standard deduction, FICA payroll taxes, nonresident rules and state tax notes.","U.S. income tax: rates, brackets, payroll tax and expat rules (2026)",[364,365,366,367,368,369,370],{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"tax","\u002Fcountry\u002Funited-states\u002Fincome-tax",[],[],{"title":323,"description":332},"country\u002Funited-states\u002Fincome-tax",[378,379,383,387],{"label":91,"value":285,"note":286},{"label":380,"value":381,"note":382},"Standard deduction","$16,100 \u002F $32,200","Single \u002F joint in 2026",{"label":384,"value":385,"note":386},"Social Security","6.2%","Each side, up to cap",{"label":388,"value":389,"note":390},"Medicare","1.45%","Each side, no cap",[392,416,433],{"title":393,"rows":394},"Single and married filing separately",[395,398,401,404,407,410,413],{"band":396,"rate":397},"Up to $12,400","10%",{"band":399,"rate":400},"$12,401 - $50,400","12%",{"band":402,"rate":403},"$50,401 - $105,700","22%",{"band":405,"rate":406},"$105,701 - $201,775","24%",{"band":408,"rate":409},"$201,776 - $256,225","32%",{"band":411,"rate":412},"$256,226 - $384,350","35%",{"band":414,"rate":415},"Over $384,350","37%",{"title":417,"rows":418},"Married filing jointly and surviving spouse",[419,421,423,425,427,429,431],{"band":420,"rate":397},"Up to $24,800",{"band":422,"rate":400},"$24,801 - $100,800",{"band":424,"rate":403},"$100,801 - $211,400",{"band":426,"rate":406},"$211,401 - $403,550",{"band":428,"rate":409},"$403,551 - $512,450",{"band":430,"rate":412},"$512,451 - $768,700",{"band":432,"rate":415},"Over $768,700",{"title":434,"rows":435},"Head of household",[436,438,440,442,444,446,448],{"band":437,"rate":397},"Up to $17,700",{"band":439,"rate":400},"$17,701 - $67,450",{"band":441,"rate":403},"$67,451 - $105,700",{"band":443,"rate":406},"$105,701 - $201,750",{"band":445,"rate":409},"$201,751 - $256,200",{"band":447,"rate":412},"$256,201 - $640,600",{"band":449,"rate":415},"Over $640,600",[],[452,454,455,456,459],{"label":91,"value":285,"badge":453},"Progressive",{"label":384,"value":385},{"label":388,"value":389},{"label":457,"value":458},"Additional Medicare","0.9%",{"label":460,"value":300},"State income tax",[],[463,464,465,466],"Residency matters. U.S. citizens and resident aliens are generally taxed on worldwide income, even if they live abroad.","Nonresident aliens are taxed differently, so source rules and treaty position matter before you assume the federal rate you see on a salary calculator.","State income tax can materially change the result, and some state rules do not mirror federal treaty treatment.","Payroll tax is not optional just because income tax is low. FICA is often a major part of the real tax cost.","DJ3P5yLzKAXDBobfkgb3nuWvtn759VBcBNv-PKU8xiU",{"id":469,"title":470,"bestFor":471,"body":475,"country":42,"countryFacts":551,"countrySlug":43,"description":479,"excerpt":46,"extension":47,"faqs":552,"flag":67,"heroImage":352,"howItWorks":562,"lastUpdated":245,"meta":567,"metaDescription":568,"metaTitle":569,"navigation":74,"otherTaxes":570,"pageType":371,"path":578,"relatedFormations":579,"relatedGuides":580,"seo":581,"stem":582,"summaryCards":583,"taxBracketSections":593,"taxBrackets":594,"taxRates":595,"taxSlug":264,"taxType":95,"visas":601,"watchOut":602,"__hash__":607},"taxes\u002Fcountry\u002Funited-states\u002Fcorporate-tax.md","Corporate tax in the United States",[114,472,473,474,115],"C corporations","Holding companies","MNE groups",{"type":17,"value":476,"toc":548},[477,480,483,487,545],[20,478,479],{},"The federal U.S. corporate tax rate is 21%, but that number only tells part of the story. The effective burden can be higher once state taxes, apportionment rules and minimum-tax exposure are included.",[20,481,482],{},"Just as important, many businesses are not C corporations at all. Partnerships, most LLCs and S corporations are usually taxed at owner level, so entity choice changes the whole analysis.",[127,484,486],{"id":485},"federal-layers","Federal layers",[132,488,489,501],{},[135,490,491],{},[138,492,493,496,498],{},[141,494,495],{},"Layer",[141,497,146],{},[141,499,500],{},"Practical note",[151,502,503,513,524,535],{},[138,504,505,508,510],{},[156,506,507],{},"C corporation income tax",[156,509,288],{},[156,511,512],{},"Standard federal corporate rate",[138,514,515,518,521],{},[156,516,517],{},"CAMT",[156,519,520],{},"15%",[156,522,523],{},"Large corporations with average annual financial statement income above $1 billion",[138,525,526,529,532],{},[156,527,528],{},"Pass-through entities",[156,530,531],{},"Different regime",[156,533,534],{},"Usually taxed at owner level rather than entity level",[138,536,537,540,542],{},[156,538,539],{},"State tax",[156,541,300],{},[156,543,544],{},"May be income tax, franchise tax or another business levy",[20,546,547],{},"For a U.S. business, the right question is usually not \"what is the corporate tax rate?\" It is \"what is the combined federal, state and entity-level burden after all the rules are applied?\"",{"title":39,"searchDepth":40,"depth":40,"links":549},[550],{"id":485,"depth":40,"text":486},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[553,556,559],{"question":554,"answer":555},"What is the corporate tax rate in the U.S.?","The federal C-corporation rate is 21%.",{"question":557,"answer":558},"Do LLCs pay U.S. corporate tax?","Usually not at the entity level. Most LLCs are taxed as pass-throughs unless they elect corporate treatment.",{"question":560,"answer":561},"Does the U.S. have a corporate minimum tax?","Yes. Large corporations can fall into the 15% corporate alternative minimum tax regime based on adjusted financial statement income.",[563,564,565,566],"The federal corporate income tax rate is 21% for C corporations. That is the headline rate, but it is not the whole story because state corporate income tax or franchise tax can still apply.","Many U.S. businesses are not taxed as C corporations. Partnerships, most LLCs and S corporations are generally pass-throughs, so the tax is paid at owner level rather than at the entity level.","Large corporations should also check the corporate alternative minimum tax. The IRS says CAMT is a 15% minimum tax on adjusted financial statement income and generally applies to large corporations with average annual financial statement income above $1 billion.","Deductions, depreciation, nexus, apportionment and state filing positions can change the effective rate materially.",{},"United States corporate tax guide for 2026. See the 21% federal rate, 15% CAMT, pass-through treatment, state corporate taxes and planning caveats.","U.S. corporate tax: 21% rate, CAMT and state taxes (2026)",[571,572,573,574,575,576,577],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Funited-states\u002Fcorporate-tax",[],[],{"title":470,"description":479},"country\u002Funited-states\u002Fcorporate-tax",[584,585,587,591],{"label":95,"value":288,"note":472},{"label":517,"value":520,"note":586},"Large corporations",{"label":588,"value":589,"note":590},"Pass-throughs","Different","LLCs and S corps",{"label":539,"value":300,"note":592},"Often added on top",[],[],[596,598,599,600],{"label":597,"value":288,"badge":306},"C corporation tax",{"label":517,"value":520},{"label":528,"value":589},{"label":539,"value":300},[],[603,604,605,606],"Do not assume every U.S. entity pays the 21% corporate rate. Entity classification is the first thing to check.","CAMT is a separate minimum-tax layer for large corporations, so a group can have more than one federal corporate tax exposure.","State corporate and franchise taxes can materially change the effective rate and the compliance burden.","International structures need transfer pricing, withholding tax and treaty checks, not just a headline rate.","VG-0G4YOT7918J7EzU9h5QILvDL2nBLBcZurVkXmvY0",{"id":609,"title":610,"bestFor":611,"body":613,"country":42,"countryFacts":701,"countrySlug":43,"description":617,"excerpt":46,"extension":47,"faqs":702,"flag":67,"heroImage":352,"howItWorks":712,"lastUpdated":245,"meta":717,"metaDescription":718,"metaTitle":719,"navigation":74,"otherTaxes":720,"pageType":371,"path":728,"relatedFormations":729,"relatedGuides":730,"seo":731,"stem":732,"summaryCards":733,"taxBracketSections":746,"taxBrackets":747,"taxRates":748,"taxSlug":261,"taxType":98,"visas":754,"watchOut":755,"__hash__":760},"taxes\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax.md","Capital gains tax in the United States",[115,114,326,612,116],"Family offices",{"type":17,"value":614,"toc":698},[615,618,621,625,695],[20,616,617],{},"The U.S. federal system rewards holding period. Short-term gains are usually taxed like wages, while long-term gains and qualified dividends can get preferential rates.",[20,619,620],{},"That preference is useful, but not absolute. High earners can pick up the 3.8% NIIT, and state tax can narrow the gap further.",[127,622,624],{"id":623},"federal-treatment","Federal treatment",[132,626,627,639],{},[135,628,629],{},[138,630,631,634,636],{},[141,632,633],{},"Asset or gain",[141,635,624],{},[141,637,638],{},"Notes",[151,640,641,652,662,673,684],{},[138,642,643,646,649],{},[156,644,645],{},"Long-term capital gains",[156,647,648],{},"0%, 15% or 20%",[156,650,651],{},"Preferential rate depends on taxable income",[138,653,654,657,659],{},[156,655,656],{},"Qualified dividends",[156,658,648],{},[156,660,661],{},"Same rate bands as long-term gains",[138,663,664,667,670],{},[156,665,666],{},"Short-term capital gains",[156,668,669],{},"Ordinary income rates",[156,671,672],{},"Usually taxed up to 37% federally",[138,674,675,678,681],{},[156,676,677],{},"Collectibles \u002F some QSBS gain",[156,679,680],{},"Up to 28%",[156,682,683],{},"Special rate group",[138,685,686,689,692],{},[156,687,688],{},"Investment income for high earners",[156,690,691],{},"+3.8% NIIT",[156,693,694],{},"Applies above statutory thresholds",[20,696,697],{},"If you are investing in U.S. stocks, funds or real estate, the tax result is usually driven by holding period, income level and state of residence rather than the asset label alone.",{"title":39,"searchDepth":40,"depth":40,"links":699},[700],{"id":623,"depth":40,"text":624},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[703,706,709],{"question":704,"answer":705},"What is the capital gains tax rate in the U.S.?","Long-term gains are generally taxed at 0%, 15% or 20% federally. Short-term gains are taxed as ordinary income.",{"question":707,"answer":708},"Are dividends taxed like capital gains?","Qualified dividends usually are. They get the same 0%, 15% or 20% federal rate bands as long-term capital gains.",{"question":710,"answer":711},"Do states tax capital gains?","Often yes. Many states tax capital gains the same way they tax ordinary income, so the state layer can be as important as the federal one.",[713,714,715,716],"In the U.S., the key split is between short-term and long-term gains. Short-term gains are usually taxed as ordinary income, while long-term gains and qualified dividends can get lower federal rates.","The 3.8% net investment income tax can apply to interest, dividends, capital gains, rents and similar investment income once income crosses the statutory thresholds.","Not all gains fit the same bucket. Collectibles and some section 1202 qualified small-business stock gains can face up to a 28% federal rate, and some real-estate gains are governed by separate rules.","State treatment still matters. Many states tax gains like ordinary income, so the federal rate is often only the starting point.",{},"United States capital gains tax guide for 2026. See the 0%, 15% and 20% long-term rates, short-term ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. capital gains tax: long-term rates, qualified dividends and NIIT (2026)",[721,722,723,724,725,726,727],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Funited-states\u002Fcapital-gains-tax",[],[],{"title":610,"description":617},"country\u002Funited-states\u002Fcapital-gains-tax",[734,737,740,744],{"label":735,"value":291,"note":736},"Long-term gains","Federal preferential rates",{"label":738,"value":285,"note":739},"Short-term gains","Taxed as ordinary income",{"label":741,"value":742,"note":743},"NIIT","3.8%","High-income investors",{"label":656,"value":291,"note":745},"Same as long-term gains",[],[],[749,751,752,753],{"label":645,"value":291,"badge":750},"Preferential",{"label":666,"value":285},{"label":656,"value":291},{"label":741,"value":742},[],[756,757,758,759],"Short-term gains are ordinary income in disguise. Holding period is often the difference between a manageable bill and a high marginal rate.","Qualified dividends only get the lower rate if the holding-period and other IRS rules are met.","The 3.8% NIIT can sit on top of the capital gains rate for higher-income taxpayers.","State law can erase some of the federal advantage because many states do not give special capital-gains treatment.","8vu_NcSrvaw7gU38j3EKx4kTw_ES-k28BoVynmECZYM",{"id":762,"title":763,"bestFor":764,"body":765,"country":42,"countryFacts":837,"countrySlug":43,"description":769,"excerpt":46,"extension":47,"faqs":838,"flag":67,"heroImage":352,"howItWorks":848,"lastUpdated":245,"meta":853,"metaDescription":854,"metaTitle":855,"navigation":74,"otherTaxes":856,"pageType":371,"path":864,"relatedFormations":865,"relatedGuides":866,"seo":867,"stem":868,"summaryCards":869,"taxBracketSections":878,"taxBrackets":879,"taxRates":880,"taxSlug":268,"taxType":267,"visas":885,"watchOut":886,"__hash__":891},"taxes\u002Fcountry\u002Funited-states\u002Fdividend-tax.md","Dividend tax in the United States",[115,114,326,116,612],{"type":17,"value":766,"toc":834},[767,770,773,777,831],[20,768,769],{},"Dividend tax in the U.S. is really a two-bucket system: qualified dividends get preferred treatment, and ordinary dividends do not.",[20,771,772],{},"That sounds simple until you add the holding-period test, the NIIT layer and state tax. Then the real answer becomes very taxpayer-specific.",[127,774,776],{"id":775},"dividend-types","Dividend types",[132,778,779,790],{},[135,780,781],{},[138,782,783,786,788],{},[141,784,785],{},"Dividend type",[141,787,624],{},[141,789,638],{},[151,791,792,802,812,822],{},[138,793,794,797,799],{},[156,795,796],{},"Qualified dividend",[156,798,648],{},[156,800,801],{},"Same bands as long-term capital gains",[138,803,804,807,809],{},[156,805,806],{},"Ordinary dividend",[156,808,669],{},[156,810,811],{},"Taxed like regular income",[138,813,814,817,819],{},[156,815,816],{},"High-income investment income",[156,818,691],{},[156,820,821],{},"Can sit on top of either dividend type",[138,823,824,826,828],{},[156,825,539],{},[156,827,300],{},[156,829,830],{},"Often taxes dividends as ordinary income",[20,832,833],{},"If you hold dividend-paying U.S. stocks, the practical goal is usually not just to earn yield. It is to understand how much of that yield survives after federal, state and withholding taxes.",{"title":39,"searchDepth":40,"depth":40,"links":835},[836],{"id":775,"depth":40,"text":776},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[839,842,845],{"question":840,"answer":841},"Are U.S. dividends taxed at 15%?","Sometimes, but not always. Qualified dividends can be taxed at 0%, 15% or 20% federally depending on taxable income.",{"question":843,"answer":844},"What is an ordinary dividend?","It is a dividend taxed as ordinary income rather than at the preferential qualified-dividend rate.",{"question":846,"answer":847},"Do states tax dividends?","Often yes. Many states tax dividends as ordinary income, so the state layer can matter as much as the federal one.",[849,850,851,852],"The most important distinction is between qualified and ordinary dividends. Qualified dividends can get the same federal rate bands as long-term capital gains, while ordinary dividends are taxed as ordinary income.","The IRS also requires a holding period and other qualification rules before a dividend is treated as qualified. If those rules are not met, the dividend is ordinary even if it came from a blue-chip stock.","High-income taxpayers can also owe the 3.8% net investment income tax on dividends.","Foreign dividend planning is separate from U.S. dividend tax. Withholding abroad, treaty relief and the U.S. taxpayer's residence status all matter.",{},"United States dividend tax guide for 2026. See the 0% to 20% qualified dividend rates, ordinary income treatment, 3.8% NIIT and state tax notes.","U.S. dividend tax: qualified dividends, ordinary dividends and NIIT (2026)",[857,858,859,860,861,862,863],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Funited-states\u002Fdividend-tax",[],[],{"title":763,"description":769},"country\u002Funited-states\u002Fdividend-tax",[870,872,875,876],{"label":656,"value":291,"note":871},"Preferential federal rates",{"label":873,"value":285,"note":874},"Ordinary dividends","Taxed as income",{"label":741,"value":742,"note":743},{"label":539,"value":300,"note":877},"Often applies too",[],[],[881,882,883,884],{"label":656,"value":291,"badge":750},{"label":873,"value":285},{"label":741,"value":742},{"label":539,"value":300},[],[887,888,889,890],"\"Qualified\" is a technical term. A dividend can look normal but still fail the holding-period test.","Ordinary dividends are not always \"bad\". They are simply taxed under the ordinary income rules.","State tax can still apply even when the federal dividend rate is favorable.","Foreign withholding can reduce the cash you receive before the U.S. tax question is even asked.","WDishuVmKWzAFuPBu5PRXdKGZ9H1xWqEYah3SOqIerA",{"id":893,"title":894,"bestFor":895,"body":897,"country":42,"countryFacts":973,"countrySlug":43,"description":901,"excerpt":46,"extension":47,"faqs":974,"flag":67,"heroImage":352,"howItWorks":984,"lastUpdated":245,"meta":989,"metaDescription":990,"metaTitle":991,"navigation":74,"otherTaxes":992,"pageType":371,"path":1000,"relatedFormations":1001,"relatedGuides":1002,"seo":1003,"stem":1004,"summaryCards":1005,"taxBracketSections":1013,"taxBrackets":1014,"taxRates":1015,"taxSlug":254,"taxType":190,"visas":1020,"watchOut":1021,"__hash__":1026},"taxes\u002Fcountry\u002Funited-states\u002Fwealth-tax.md","Wealth tax in the United States",[115,612,326,116,896],"Property owners",{"type":17,"value":898,"toc":970},[899,902,905,909,967],[20,900,901],{},"The U.S. does not levy a federal wealth tax. That is the clean answer, and it is why people looking for a recurring balance-sheet tax often focus instead on property tax and estate planning.",[20,903,904],{},"The catch is that \"no wealth tax\" does not mean \"no tax on assets.\" Property tax is local, and large transfers can still face estate and gift tax.",[127,906,908],{"id":907},"ownership-taxes","Ownership taxes",[132,910,911,922],{},[135,912,913],{},[138,914,915,917,919],{},[141,916,143],{},[141,918,146],{},[141,920,921],{},"State\u002Flocal angle",[151,923,924,935,946,957],{},[138,925,926,929,932],{},[156,927,928],{},"Net wealth tax",[156,930,931],{},"None",[156,933,934],{},"No broad federal wealth tax exists",[138,936,937,940,943],{},[156,938,939],{},"Property tax",[156,941,942],{},"None federally",[156,944,945],{},"Local property tax is the recurring ownership tax",[138,947,948,951,954],{},[156,949,950],{},"Estate \u002F gift tax",[156,952,953],{},"Applies to large transfers",[156,955,956],{},"Some states add transfer taxes",[138,958,959,962,964],{},[156,960,961],{},"State asset taxes",[156,963,300],{},[156,965,966],{},"Rules differ by state and locality",[20,968,969],{},"For most people, the real planning question is not whether the U.S. has a wealth tax. It is which taxes apply to the assets they actually own.",{"title":39,"searchDepth":40,"depth":40,"links":971},[972],{"id":907,"depth":40,"text":908},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[975,978,981],{"question":976,"answer":977},"Does the U.S. have a wealth tax?","No federal net wealth tax. Property tax and transfer taxes are the main ownership-related taxes to check.",{"question":979,"answer":980},"Is property tax the same as wealth tax?","No. Property tax is a local tax on real estate, while a wealth tax would be a recurring tax on net assets more broadly.",{"question":982,"answer":983},"What should high-net-worth families check first?","Property tax, estate and gift tax exposure, state transfer taxes, trust structure and residency.",[985,986,987,988],"The U.S. does not have a federal net wealth tax. There is no annual federal tax on a person's total assets just because they own them.","Property tax is the practical substitute people usually feel first. Real estate is taxed locally, so the real burden depends on the state, county and city.","The federal wealth-transfer system still matters. Large estates and lifetime gifts can face federal estate and gift tax, and some states add their own transfer taxes.","For investors and families with significant assets, the planning work is usually about property tax, estate tax, trust design and residency, not a federal balance-sheet levy.",{},"United States wealth tax guide. See why there is no federal net wealth tax, how property tax works, and why estate and gift taxes still matter.","U.S. wealth tax: no federal net wealth tax, but property and estate taxes matter",[993,994,995,996,997,998,999],{"title":158,"slug":251,"icon":252},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Funited-states\u002Fwealth-tax",[],[],{"title":894,"description":901},"country\u002Funited-states\u002Fwealth-tax",[1006,1007,1009,1010],{"label":190,"value":298,"note":193},{"label":939,"value":300,"note":1008},"Local ownership tax",{"label":294,"value":295,"note":296},{"label":1011,"value":295,"note":1012},"Gift tax","Lifetime transfers",[],[],[1016,1017,1018,1019],{"label":928,"value":298},{"label":939,"value":300},{"label":294,"value":295},{"label":1011,"value":295},[],[1022,1023,1024,1025],"No federal wealth tax does not mean no ownership tax. Property tax is often the recurring cost that matters most.","Estate and gift tax can still hit very large transfers even though there is no annual wealth tax.","State property tax, state transfer taxes and local assessments can be significant.","Trust and residency planning matter more than most people expect when assets are large or spread across states.","SClNl7gG_PVRzpcKxklGi0KoMMr09c7K9S07918LrBE",{"id":1028,"title":1029,"bestFor":1030,"body":1033,"country":42,"countryFacts":1107,"countrySlug":43,"description":1037,"excerpt":46,"extension":47,"faqs":1108,"flag":67,"heroImage":352,"howItWorks":1118,"lastUpdated":245,"meta":1123,"metaDescription":1124,"metaTitle":1125,"navigation":74,"otherTaxes":1126,"pageType":371,"path":1134,"relatedFormations":1135,"relatedGuides":1136,"seo":1137,"stem":1138,"summaryCards":1139,"taxBracketSections":1148,"taxBrackets":1149,"taxRates":1150,"taxSlug":258,"taxType":257,"visas":1158,"watchOut":1159,"__hash__":1164},"taxes\u002Fcountry\u002Funited-states\u002Finheritance-tax.md","Inheritance tax in the United States",[1031,612,326,116,1032],"Families","Estate planners",{"type":17,"value":1034,"toc":1104},[1035,1038,1041,1045,1101],[20,1036,1037],{},"The U.S. answer is simple at the headline level: there is no federal inheritance tax.",[20,1039,1040],{},"The real planning question is what happens instead. The federal estate-and-gift system can still bite, and some states add their own estate or inheritance taxes.",[127,1042,1044],{"id":1043},"transfer-taxes","Transfer taxes",[132,1046,1047,1058],{},[135,1048,1049],{},[138,1050,1051,1054,1056],{},[141,1052,1053],{},"Transfer type",[141,1055,146],{},[141,1057,638],{},[151,1059,1060,1071,1081,1091],{},[138,1061,1062,1065,1068],{},[156,1063,1064],{},"Inheritance received by heir",[156,1066,1067],{},"No federal inheritance tax",[156,1069,1070],{},"State rules may still apply",[138,1072,1073,1076,1078],{},[156,1074,1075],{},"Estate at death",[156,1077,295],{},[156,1079,1080],{},"Applies above the basic exclusion",[138,1082,1083,1086,1088],{},[156,1084,1085],{},"Lifetime gifts",[156,1087,295],{},[156,1089,1090],{},"Annual exclusion can help for smaller gifts",[138,1092,1093,1096,1098],{},[156,1094,1095],{},"State transfer taxes",[156,1097,300],{},[156,1099,1100],{},"Check the decedent's state and asset location",[20,1102,1103],{},"If the estate is large or the family has assets in multiple states, the tax answer is usually more about transfer-tax design than about inheritance tax alone.",{"title":39,"searchDepth":40,"depth":40,"links":1105},[1106],{"id":1043,"depth":40,"text":1044},{"region":226,"currency":227,"taxTreaties":228,"euBlacklist":229,"fatfStatus":230},[1109,1112,1115],{"question":1110,"answer":1111},"Does the U.S. have an inheritance tax?","No federal inheritance tax. The federal system uses estate and gift taxes instead.",{"question":1113,"answer":1114},"How much can you inherit tax-free?","It depends on the size of the estate, the transfer structure and the state involved. The federal basic exclusion amount is $15 million in 2026.",{"question":1116,"answer":1117},"Do states tax inheritances?","Some do. State estate or inheritance taxes can apply even when there is no federal inheritance tax.",[1119,1120,1121,1122],"The U.S. does not levy a federal inheritance tax. Heirs generally do not pay a federal tax just because they received an inheritance.","Instead, the federal system uses estate tax and gift tax. In 2026, the basic exclusion amount is $15 million, and transfers above that level can face estate tax up to 40%.","The annual gift exclusion is $19,000 per donee in 2026. That does not eliminate estate planning, but it does make smaller lifetime gifts easier to manage.","Some states add estate or inheritance taxes, so the answer can change depending on where the decedent lived or where the assets are located.",{},"United States inheritance tax guide for 2026. See the no federal inheritance tax rule, estate tax up to 40%, gift tax rules, the $15 million exclusion and state tax notes.","U.S. inheritance tax: no federal inheritance tax, but estate and gift tax still matter (2026)",[1127,1128,1129,1130,1131,1132,1133],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Funited-states\u002Finheritance-tax",[],[],{"title":1029,"description":1037},"country\u002Funited-states\u002Finheritance-tax",[1140,1141,1142,1144],{"label":257,"value":298,"note":1067},{"label":294,"value":295,"note":296},{"label":1011,"value":295,"note":1143},"Annual exclusion applies",{"label":1145,"value":1146,"note":1147},"Basic exclusion","$15,000,000","2026 federal amount",[],[],[1151,1153,1155,1157],{"label":1152,"value":298},"Federal inheritance tax",{"label":1154,"value":295},"Federal estate tax",{"label":1156,"value":295},"Federal gift tax",{"label":1145,"value":1146},[],[1160,1161,1162,1163],"Heirs may not owe federal inheritance tax, but the estate itself can still face federal estate tax.","The state layer matters. Some states have their own estate or inheritance taxes.","Gift-tax planning and estate-tax planning are linked in the U.S., so lifetime gifts cannot be reviewed in isolation.","Non-U.S. assets and non-U.S. heirs can add extra treaty and reporting issues.","oWPQkK5oTpgXqnSOMS5Go8Y7ku5wneWzNapXaWLDlik",{"index":1166,"details":1252},{"id":1167,"title":1168,"bestFor":1169,"body":1170,"country":44,"countryFacts":1177,"countrySlug":45,"description":1174,"excerpt":46,"extension":47,"faqs":1181,"flag":68,"heroImage":46,"howItWorks":1191,"lastUpdated":1195,"meta":1196,"metaDescription":1197,"metaTitle":1198,"navigation":74,"otherTaxes":1199,"pageType":277,"path":1208,"relatedFormations":1209,"relatedGuides":1210,"seo":1211,"stem":1212,"summaryCards":1213,"taxBracketSections":1232,"taxBrackets":1233,"taxRates":1234,"taxSlug":46,"taxType":46,"visas":1245,"watchOut":1246,"__hash__":1251},"taxes\u002Fcountry\u002Fnetherlands\u002Findex.md","Taxes in Netherlands",[116,113,114,473,115],{"type":17,"value":1171,"toc":1175},[1172],[20,1173,1174],{},"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":39,"searchDepth":40,"depth":40,"links":1176},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},"Europe","EUR","90+",[1182,1185,1188],{"question":1183,"answer":1184},"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":1186,"answer":1187},"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":1189,"answer":1190},"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.",[1192,1193,1194],"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)",[1200,1201,1202,1203,1204,1205,1206,1207],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands",[],[],{"title":1168,"description":1174},"country\u002Fnetherlands\u002Findex",[1214,1217,1220,1223,1226,1229],{"label":158,"value":1215,"note":1216},"35.75% - 49.5%","Box 1 work and home",{"label":190,"value":1218,"note":1219},"Box 3","Tax on deemed investment return",{"label":95,"value":1221,"note":1222},"19% \u002F 25.8%","First EUR 200,000 then top rate",{"label":98,"value":1224,"note":1225},"Box 2 \u002F Box 3","Depends on shareholding size",{"label":267,"value":1227,"note":1228},"15% WHT","Plus Box 2 or Box 3 rules",{"label":1230,"value":288,"note":1231},"VAT","Standard rate",[],[],[1235,1237,1239,1241,1242,1243,1244],{"label":158,"value":1215,"badge":1236},"Box 1",{"label":190,"value":1238},"Box 3 at 36% on deemed return",{"label":257,"value":1240},"10% - 40%",{"label":98,"value":1224},{"label":95,"value":1221},{"label":267,"value":1227},{"label":1230,"value":288},[],[1247,1248,1249,1250],"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":1253,"corporate-tax":1347,"capital-gains-tax":1426,"dividend-tax":1509,"wealth-tax":1581,"inheritance-tax":1660},{"id":1254,"title":1255,"bestFor":1256,"body":1258,"country":44,"countryFacts":1265,"countrySlug":45,"description":1262,"excerpt":46,"extension":47,"faqs":1266,"flag":68,"heroImage":46,"howItWorks":1276,"lastUpdated":1195,"meta":1280,"metaDescription":1281,"metaTitle":1282,"navigation":74,"otherTaxes":1283,"pageType":371,"path":1291,"relatedFormations":1292,"relatedGuides":1293,"seo":1294,"stem":1295,"summaryCards":1296,"taxBracketSections":1313,"taxBrackets":1314,"taxRates":1327,"taxSlug":251,"taxType":158,"visas":1340,"watchOut":1341,"__hash__":1346},"taxes\u002Fcountry\u002Fnetherlands\u002Fincome-tax.md","Income tax in Netherlands",[113,116,114,325,1257],"Cross-border workers",{"type":17,"value":1259,"toc":1263},[1260],[20,1261,1262],{},"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":39,"searchDepth":40,"depth":40,"links":1264},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1267,1270,1273],{"question":1268,"answer":1269},"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":1271,"answer":1272},"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":1274,"answer":1275},"Is all income taxed in Box 1?","No. Substantial shareholdings usually fall in Box 2 and many savings or investments in Box 3.",[1277,1278,1279],"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)",[1284,1285,1286,1287,1288,1289,1290],{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Fincome-tax",[],[],{"title":1255,"description":1262},"country\u002Fnetherlands\u002Fincome-tax",[1297,1301,1305,1309],{"label":1298,"value":1299,"note":1300},"Box 1 rates","35.75% - 49.50%","2026 combined brackets",{"label":1302,"value":1303,"note":1304},"Top rate threshold","EUR 78,426","Above this, 49.50%",{"label":1306,"value":1307,"note":1308},"30% ruling","Possible","Qualifying incoming employees",{"label":1310,"value":1311,"note":1312},"Payroll withholding","Yes","Wage tax during the year",[],[1315,1319,1323],{"band":1316,"rate":1317,"note":1318},"Up to EUR 38,883","35.75%","Includes national insurance component",{"band":1320,"rate":1321,"note":1322},"EUR 38,883 to EUR 78,426","37.56%","Mostly income tax",{"band":1324,"rate":1325,"note":1326},"Above EUR 78,426","49.50%","Top Box 1 rate",[1328,1331,1333,1335,1338],{"label":1329,"value":1317,"badge":1330},"Bracket 1",2026,{"label":1332,"value":1321},"Bracket 2",{"label":1334,"value":1325},"Bracket 3",{"label":1336,"value":1337},"National insurance in bracket 1","Included",{"label":1306,"value":1339},"If eligible",[],[1342,1343,1344,1345],"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":1348,"title":1349,"bestFor":1350,"body":1354,"country":44,"countryFacts":1361,"countrySlug":45,"description":1358,"excerpt":46,"extension":47,"faqs":1362,"flag":68,"heroImage":46,"howItWorks":1372,"lastUpdated":1195,"meta":1376,"metaDescription":1377,"metaTitle":1378,"navigation":74,"otherTaxes":1379,"pageType":371,"path":1387,"relatedFormations":1388,"relatedGuides":1389,"seo":1390,"stem":1391,"summaryCards":1392,"taxBracketSections":1408,"taxBrackets":1409,"taxRates":1410,"taxSlug":264,"taxType":95,"visas":1419,"watchOut":1420,"__hash__":1425},"taxes\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax.md","Corporate tax in Netherlands",[473,114,1351,1352,1353],"Multinationals","Finance and IP structures","Cross-border groups",{"type":17,"value":1355,"toc":1359},[1356],[20,1357,1358],{},"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":39,"searchDepth":40,"depth":40,"links":1360},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1363,1366,1369],{"question":1364,"answer":1365},"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":1367,"answer":1368},"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":1370,"answer":1371},"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.",[1373,1374,1375],"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)",[1380,1381,1382,1383,1384,1385,1386],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Fcorporate-tax",[],[],{"title":1349,"description":1358},"country\u002Fnetherlands\u002Fcorporate-tax",[1393,1397,1401,1405],{"label":1394,"value":1395,"note":1396},"Lower corporate rate","19%","First EUR 200,000",{"label":1398,"value":1399,"note":1400},"Standard corporate rate","25.8%","Profit above EUR 200,000",{"label":1402,"value":1403,"note":1404},"Innovation box","Reduced rate","Qualifying IP income",{"label":1406,"value":520,"note":1407},"Dividend WHT","Domestic headline rate",[],[],[1411,1413,1414,1417],{"label":1412,"value":1395,"badge":1330},"Profit up to EUR 200,000",{"label":1400,"value":1399},{"label":1415,"value":1416},"Participation exemption","Often available",{"label":1418,"value":520},"Domestic dividend WHT",[],[1421,1422,1423,1424],"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":1427,"title":1428,"bestFor":1429,"body":1431,"country":44,"countryFacts":1438,"countrySlug":45,"description":1435,"excerpt":46,"extension":47,"faqs":1439,"flag":68,"heroImage":46,"howItWorks":1449,"lastUpdated":1195,"meta":1453,"metaDescription":1454,"metaTitle":1455,"navigation":74,"otherTaxes":1456,"pageType":371,"path":1464,"relatedFormations":1465,"relatedGuides":1466,"seo":1467,"stem":1468,"summaryCards":1469,"taxBracketSections":1485,"taxBrackets":1486,"taxRates":1487,"taxSlug":261,"taxType":98,"visas":1502,"watchOut":1503,"__hash__":1508},"taxes\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax.md","Capital gains tax in Netherlands",[115,114,1430,116,612],"Shareholders",{"type":17,"value":1432,"toc":1436},[1433],[20,1434,1435],{},"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":39,"searchDepth":40,"depth":40,"links":1437},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1440,1443,1446],{"question":1441,"answer":1442},"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":1444,"answer":1445},"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":1447,"answer":1448},"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.",[1450,1451,1452],"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)",[1457,1458,1459,1460,1461,1462,1463],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Fcapital-gains-tax",[],[],{"title":1428,"description":1435},"country\u002Fnetherlands\u002Fcapital-gains-tax",[1470,1474,1478,1481],{"label":1471,"value":1472,"note":1473},"Portfolio gains","Usually Box 3","Deemed-return system",{"label":1475,"value":1476,"note":1477},"Substantial interest","24.5% \u002F 31%","Box 2 if 5% or more",{"label":1479,"value":1236,"note":1480},"Business assets","Can be taxed as profit",{"label":1482,"value":1483,"note":1484},"Real estate gains","Facts-specific","Depends on use and holding",[],[],[1488,1491,1494,1497,1500],{"label":1489,"value":1490,"badge":1330},"Box 2 lower rate","24.5%",{"label":1492,"value":1493},"Box 2 higher rate","31%",{"label":1495,"value":1496},"Box 2 threshold","EUR 68,843",{"label":1498,"value":1499},"Portfolio \u002F Box 3","36% on deemed return",{"label":1501,"value":1298},"Business gains",[],[1504,1505,1506,1507],"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":1510,"title":1511,"bestFor":1512,"body":1514,"country":44,"countryFacts":1521,"countrySlug":45,"description":1518,"excerpt":46,"extension":47,"faqs":1522,"flag":68,"heroImage":46,"howItWorks":1532,"lastUpdated":1195,"meta":1536,"metaDescription":1537,"metaTitle":1538,"navigation":74,"otherTaxes":1539,"pageType":371,"path":1547,"relatedFormations":1548,"relatedGuides":1549,"seo":1550,"stem":1551,"summaryCards":1552,"taxBracketSections":1564,"taxBrackets":1565,"taxRates":1566,"taxSlug":268,"taxType":267,"visas":1574,"watchOut":1575,"__hash__":1580},"taxes\u002Fcountry\u002Fnetherlands\u002Fdividend-tax.md","Dividend tax in Netherlands",[115,114,473,1513,612],"Cross-border shareholders",{"type":17,"value":1515,"toc":1519},[1516],[20,1517,1518],{},"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":39,"searchDepth":40,"depth":40,"links":1520},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1523,1526,1529],{"question":1524,"answer":1525},"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":1527,"answer":1528},"What is the Dutch dividend withholding tax rate?","The common domestic rate is 15%, often reduced by tax treaties or exemption regimes.",{"question":1530,"answer":1531},"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.",[1533,1534,1535],"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)",[1540,1541,1542,1543,1544,1545,1546],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Fdividend-tax",[],[],{"title":1511,"description":1518},"country\u002Fnetherlands\u002Fdividend-tax",[1553,1556,1558,1561],{"label":1554,"value":520,"note":1555},"Dividend withholding tax","Common domestic rate",{"label":1475,"value":1476,"note":1557},"Box 2 for 5%+ holdings",{"label":1559,"value":1218,"note":1560},"Portfolio holdings","Often via deemed return",{"label":1562,"value":1416,"note":1563},"Treaty relief","Can reduce WHT",[],[],[1567,1569,1570,1571],{"label":1418,"value":520,"badge":1568},"Headline",{"label":1489,"value":1490},{"label":1492,"value":1493},{"label":1572,"value":1573},"Portfolio route","Often Box 3",[],[1576,1577,1578,1579],"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":1582,"title":1583,"bestFor":1584,"body":1586,"country":44,"countryFacts":1593,"countrySlug":45,"description":1590,"excerpt":46,"extension":47,"faqs":1594,"flag":68,"heroImage":46,"howItWorks":1603,"lastUpdated":1195,"meta":1607,"metaDescription":1608,"metaTitle":1609,"navigation":74,"otherTaxes":1610,"pageType":371,"path":1618,"relatedFormations":1619,"relatedGuides":1620,"seo":1621,"stem":1622,"summaryCards":1623,"taxBracketSections":1640,"taxBrackets":1641,"taxRates":1642,"taxSlug":254,"taxType":190,"visas":1653,"watchOut":1654,"__hash__":1659},"taxes\u002Fcountry\u002Fnetherlands\u002Fwealth-tax.md","Wealth tax in Netherlands",[115,116,326,1585,612],"Retirees",{"type":17,"value":1587,"toc":1591},[1588],[20,1589,1590],{},"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":39,"searchDepth":40,"depth":40,"links":1592},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1595,1597,1600],{"question":1186,"answer":1596},"Not as one flat tax on all net worth. Box 3 taxes a deemed return on many savings and investments above an exemption.",{"question":1598,"answer":1599},"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":1601,"answer":1602},"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.",[1604,1605,1606],"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)",[1611,1612,1613,1614,1615,1616,1617],{"title":158,"slug":251,"icon":252},{"title":257,"slug":258,"icon":259},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Fwealth-tax",[],[],{"title":1583,"description":1590},"country\u002Fnetherlands\u002Fwealth-tax",[1624,1628,1632,1636],{"label":1625,"value":1626,"note":1627},"Classic net wealth tax","No single rate","Not an ISF-style all-assets tax",{"label":1629,"value":1630,"note":1631},"Box 3 tax","36%","On deemed return",{"label":1633,"value":1634,"note":1635},"Tax-free allowance","About EUR 59,357","2026 Box 3 exemption",{"label":1637,"value":1638,"note":1639},"Actual return","Not always used","Deemed-return system still central",[],[],[1643,1645,1647,1650],{"label":1644,"value":1630,"badge":1330},"Box 3 tax rate",{"label":1646,"value":1634},"Box 3 tax-free allowance",{"label":1648,"value":1649},"Classic all-assets wealth tax","Not used",{"label":1651,"value":1652},"Primary residence","Generally outside Box 3",[],[1655,1656,1657,1658],"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":1661,"title":1662,"bestFor":1663,"body":1665,"country":44,"countryFacts":1672,"countrySlug":45,"description":1669,"excerpt":46,"extension":47,"faqs":1673,"flag":68,"heroImage":46,"howItWorks":1683,"lastUpdated":1195,"meta":1687,"metaDescription":1688,"metaTitle":1689,"navigation":74,"otherTaxes":1690,"pageType":371,"path":1698,"relatedFormations":1699,"relatedGuides":1700,"seo":1701,"stem":1702,"summaryCards":1703,"taxBracketSections":1719,"taxBrackets":1720,"taxRates":1721,"taxSlug":258,"taxType":257,"visas":1734,"watchOut":1735,"__hash__":1740},"taxes\u002Fcountry\u002Fnetherlands\u002Finheritance-tax.md","Inheritance tax in Netherlands",[1031,116,1664,896,1032],"Business owners",{"type":17,"value":1666,"toc":1670},[1667],[20,1668,1669],{},"Dutch inheritance tax is relationship-driven. Partners are comparatively well protected, while distant heirs can face high rates after only a small exemption.",{"title":39,"searchDepth":40,"depth":40,"links":1671},[],{"region":1178,"currency":1179,"taxTreaties":1180,"euBlacklist":229,"fatfStatus":230},[1674,1677,1680],{"question":1675,"answer":1676},"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":1678,"answer":1679},"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":1681,"answer":1682},"What do children pay?","Children have a much smaller exemption than partners and then generally pay 10% or 20% on the taxable excess.",[1684,1685,1686],"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)",[1691,1692,1693,1694,1695,1696,1697],{"title":158,"slug":251,"icon":252},{"title":190,"slug":254,"icon":255},{"title":98,"slug":261,"icon":262},{"title":95,"slug":264,"icon":265},{"title":267,"slug":268,"icon":269},{"title":104,"slug":271,"icon":272},{"title":274,"slug":275,"icon":276},"\u002Fcountry\u002Fnetherlands\u002Finheritance-tax",[],[],{"title":1662,"description":1669},"country\u002Fnetherlands\u002Finheritance-tax",[1704,1708,1712,1716],{"label":1705,"value":1706,"note":1707},"Partner \u002F child rates","10% \u002F 20%","After exemption",{"label":1709,"value":1710,"note":1711},"Other heirs","30% \u002F 40%","More distant or unrelated",{"label":1713,"value":1714,"note":1715},"Partner exemption","EUR 828,035","2026 figure",{"label":1717,"value":1718,"note":1715},"Child exemption","About EUR 26,230",[],[],[1722,1725,1728,1730,1733],{"label":1723,"value":1706,"badge":1724},"Partners and children","Common",{"label":1726,"value":1727},"Grandchildren","18% \u002F 36%",{"label":1729,"value":1710},"Other beneficiaries",{"label":1731,"value":1732},"Higher-rate threshold","About EUR 158,669",{"label":1713,"value":1714},[],[1736,1737,1738,1739],"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",1788594217627]