Netherlands

Paying Taxes in

Netherlands

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 25 25.5% ( EUR 0 - 200,000 20%) taxable profits 20.9
Health insurance contribution 1 online filing 64 6.90% Income for Health Insurance Act (maximized) 7.3
Disablement act contribution 0 paid jointly 6.56% wages for contribution for Disability Insurance Act (maximized) 6.8
Unemployment insurance contribution 0 paid jointly 4.15% wages for contribution for Unemployment Insurance Act (maximized) - Exemption 2
Special unemployment insurance contribution 0 paid jointly 1.41% wages for contribution for Unemployment Insurance Act (maximized) 2
Fuel tax 1 19% VAT and EUR 0,4211 (excise duty per liter - diesel) fuel consumption 1.3
Real estate tax 1 0.17165% assessed property value 0.1
Tax on insurance contracts 1 7.5% insurance premium 0.1
Road tax 1 various rates vehicle weight 0
Polder Board Taxes 1 0.01278% assessed property value 0
Sewage charges 1 fixed fee (EUR 145,46) 0
Value added tax (VAT) 1 online filing 38 19.0% value added not included
Totals: 9 127 40.5