Netherlands

Ease of Doing Business in

Netherlands

This page summarizes Doing Business 2013 data for the Netherlands. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

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Economy Summary
Starting a Business
Dealing with Construction Permits
Getting Electricity
Registering Property
Getting Credit
Protecting Investors
Paying Taxes
Trading Across Borders
Enforcing Contracts
Resolving Insolvency
Region OECD high income
Income Category High income
Population 16,696,000
GNI Per Capita (US$) 49,730
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
31 34 down 3

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
77.4 76.1 down 1.3
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 67 77 up 10
Dealing with Construction Permits 89 95 up 6
Getting Electricity 67 65 up -2
Registering Property 49 49 No change
Getting Credit 53 52 up -1
Protecting Investors 117 124 up 7
Paying Taxes 29 31 up 2
Trading Across Borders 12 13 up 1
Enforcing Contracts 32 32 No change
Resolving Insolvency 6 7 up 1

Economy Profile

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 29 DB 2012 Rank 31 Change in Rank up2
DB 2013 DTF** (% points) 83.4 DB 2012 DTF** (% points) 83.2 Improvement in DTF** (% points) up0.2
Indicator Netherlands OECD high income OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

View methodology Payments (number per year)
9 -- 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

View methodology Time (hours per year)
127 -- 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

View methodology Profit tax (%)
20.6 -- 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

View methodology Labor tax and contributions (%)
18.1 -- 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

View methodology Other taxes (%)
1.3 -- 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

View methodology Total tax rate (% profit)
40.1 -- 42.7
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% (EUR 0 - 200,000 20%) taxable profit 20.6
Health insurance contribution 1 online filing 64 8% income for Health Insurance Act (maximized) 8.1
Disablement act contribution 0 paid jointly 6% wages for contribution for Disability Insurance Act (maximized) 6
Unemployment insurance contribution 0 paid jointly 4% wages for contribution for Unemployment Insurance Act (maximized) - Exemption 2
Special unemployment insurance contribution 0 paid jointly 2% wages for contribution for Unemployment Insurance Act (maximized) 2
Fuel tax 1 19% VAT and 0.4236 Excise duty per liter fuel consumption 1.1
Tax on insurance contracts 1 Jan-Feb: 7,5% / Mar-Dec: 9,7% insurance premium 0.1
Real estate tax 1 0% assessed property value 0.1
Polder Board Taxes 1 0,013574% assessed property value 0
Sewage charges 1 EUR 147.93 fixed fee 0
Road tax 1 various rates vehicle weight 0
Value added tax (VAT) 1 online filing 38 19% value added 0 not included
Totals: 9 127 40.1

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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