183-day physical-presence rule. Top personal rate 49.5%. Effective corporate rate 25.8%. Updated for 2026.
19% on first €200k profits, 25.8% above. Innovation Box at 9% for qualifying R&D-derived income. Participation exemption for qualifying holdings (95%+ shares).
30% ruling: 30% of gross income tax-free for 5 years for skilled migrants (was 30% for 8 years; tapered 30%/20%/10% from 2024). Innovation Box: 9% effective on qualifying R&D income.
Special regime — open
30% of gross income tax-free for 5 years for skilled migrants meeting salary threshold. Tapering rule 2024+ reduces to 30%/20%/10% over 5 years.
Duration: 5 years
EU member. 30% ruling significantly reduced from 2024 — ratio tapers + duration cut from 8 to 5 years. Innovation box (9%) still globally competitive for IP-heavy businesses.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Netherlands special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.