How much you pay in Netherlands depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: 36.97% up to ~€76k, 49.5% above. Social contributions: Included in the band-1 rate.
The 30% expat ruling survives in trimmed form (27% from 2027) for qualifying hires. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Same brackets minus entrepreneur deductions (zelfstandigenaftrek shrinking to ~€900 by 2027). Social contributions: Income-dependent health contribution ~5.3%.
The old self-employment tax advantages are being phased out year by year. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 19% up to €200k profit, 25.8% above. Dividends (box 2): 24.5% on the first ~€68k, 31% above.
Director-shareholders must pay themselves a market-rate salary before dividends. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Netherlands (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Netherlands tax advisor confirm the current rules for your specific case.