Facts
- Combined corporate income tax rate
- 25.8 % (2023)
- Top statutory personal income tax rate
- 49.5 % (2022)
- Tax revenue, % of GDP
- 25.3 % (2024)
- Top marginal rate incl. employee social security
- 51.1 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 25.8 % (2023)
- Central CIT rate net of sub-central deduction
- 25.8 % (2023)
- Top marginal income tax rate (PIT only)
- 47.1 % (2022)
- Top rate threshold, × average wage
- 1.29× (2022)
- Average annual wage, US$ PPP
- $76,342 (2022)
- Average annual wage, national currency
- 57,513 (2022)
- Tax revenue level
- 25% of GDP or more
- Taxes on income, profits and capital gains, % of revenue
- 55.8 % (2024)
- Taxes on goods and services, % of value added
- 11.8 % (2024)
- ISO code
- NLD
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 25.3 % |
| 2023 | 25.2 % |
| 2022 | 23.9 % |
| 2021 | 24.2 % |
| 2020 | 23.8 % |
| 2019 | 23.7 % |
| 2018 | 23.0 % |
| 2017 | 23.1 % |
| 2016 | 22.3 % |
| 2015 | 21.7 % |
| 2014 | 21.6 % |
| 2013 | 20.5 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 55.8 % |
| 2023 | 55.5 % |
| 2022 | 52.4 % |
| 2021 | 49.4 % |
| 2020 | 48.0 % |
| 2019 | 49.7 % |
| 2018 | 49.0 % |
| 2017 | 49.7 % |
| 2016 | 47.9 % |
| 2015 | 48.5 % |
| 2014 | 46.9 % |
| 2013 | 46.0 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 11.8 % |
| 2023 | 11.9 % |
| 2022 | 12.0 % |
| 2021 | 13.0 % |
| 2020 | 12.9 % |
| 2019 | 12.6 % |
| 2018 | 12.3 % |
| 2017 | 12.1 % |
| 2016 | 12.1 % |
| 2015 | 11.6 % |
| 2014 | 11.7 % |
| 2013 | 11.5 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 25.8 % |
| 2022 | 25.8 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 25.0 % |
| 2014 | 25.0 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 25.8 % |
| 2022 | 25.8 % |
| 2021 | 25.0 % |
| 2020 | 25.0 % |
| 2019 | 25.0 % |
| 2018 | 25.0 % |
| 2017 | 25.0 % |
| 2016 | 25.0 % |
| 2015 | 25.0 % |
| 2014 | 25.0 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $76,342 |
| 2021 | $73,932 |
| 2020 | $70,763 |
| 2019 | $67,433 |
| 2018 | $66,504 |
| 2017 | $65,013 |
| 2016 | $63,009 |
| 2015 | $61,162 |
| 2014 | $59,792 |
| 2013 | $60,075 |
| 2012 | $56,610 |
| 2011 | $55,363 |