· Tax
The Dutch Tax System: 2025 Guide for Expats and Entrepreneurs
A comprehensive guide to the Dutch tax system, including information on who is taxed, tax brackets, income tax, payroll tax, the 30% ruling, and entrepreneur tax.
Dutch Tax System - Complete Guide for Residents and Expats
The Dutch tax system is known for its progressive structure and comprehensive approach to taxation. Understanding how it works is essential for anyone living, working, or doing business in the Netherlands.
Three-Box Tax System
The Netherlands uses a unique three-box system:
- Box 1: Income from employment, pensions, and home ownership
- Box 2: Income from substantial interest in companies (dividends)
- Box 3: Income from savings and investments (wealth tax)
Who is Taxed?
Tax obligations depend on your residency status. Residents are taxed on worldwide income, while non-residents only pay tax on Dutch-source income.
Our articles cover everything from basic tax rates and brackets to advanced planning strategies for different situations.