Netherlands public holidays 2026, VAT rate and tax data
Netherlands: VAT rate 21% since 1 Oct 2012; 11 public holidays in 2026 (next: Eerste Kerstdag (Christmas Day), 25 Dec 2026); corporate tax rate 25.8%; minimum wage 14.99 EUR/hour; policy interest rate 2.5%; inflation rate (CPI) 3.4%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "NL", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2012-10-01", "last_confirmed": "2026-10-17", "source": { "name": "Wet op de omzetbelasting 1968, artikel 9, eerste lid (standard rate);…", "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"nl","amount":1000}.
Netherlands public holidays 2026
11 days in 2026; next: Eerste Kerstdag (Christmas Day) on 25 Dec 2026. Official source: Algemene termijnenwet, artikel 3 (algemeen erkende feestdagen; Goede Vrijdag equated by… · last verified 29 Jul 2026
Fixed by law 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nieuwjaarsdag (New Year's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 3 Apr 2026 Fri | Goede Vrijdag (Good Friday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 5 Apr 2026 Sun | Eerste Paasdag (Easter Sunday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 6 Apr 2026 Mon | Tweede Paasdag (Easter Monday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 27 Apr 2026 Mon | Koningsdag (King's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 5 May 2026 Tue | Bevrijdingsdag (Liberation Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 14 May 2026 Thu | Hemelvaartsdag (Ascension Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 24 May 2026 Sun | Eerste Pinksterdag (Whit Sunday / Pentecost) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 25 May 2026 Mon | Tweede Pinksterdag (Whit Monday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 25 Dec 2026 Fri | Eerste Kerstdag (Christmas Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 26 Dec 2026 Sat | Tweede Kerstdag (Boxing Day / St Stephen's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nieuwjaarsdag (New Year's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 26 Mar 2027 Fri | Goede Vrijdag (Good Friday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 28 Mar 2027 Sun | Eerste Paasdag (Easter Sunday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 29 Mar 2027 Mon | Tweede Paasdag (Easter Monday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 27 Apr 2027 Tue | Koningsdag (King's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 5 May 2027 Wed | Bevrijdingsdag (Liberation Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 6 May 2027 Thu | Hemelvaartsdag (Ascension Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 16 May 2027 Sun | Eerste Pinksterdag (Whit Sunday / Pentecost) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 17 May 2027 Mon | Tweede Pinksterdag (Whit Monday) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 25 Dec 2027 Sat | Eerste Kerstdag (Christmas Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
| 26 Dec 2027 Sun | Tweede Kerstdag (Boxing Day / St Stephen's Day) | Fixed by law | Algemene termijnenwet, artikel 3… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Netherlands value
Rate schedules and breakdowns
Withholding tax rates
0–25.8% across 6 withholding taxes — no single rate · in force from 2024-01-01 · Official source: Wet op de dividendbelasting 1965, art. 5 (wetten.overheid.nl, BWBR0002515): 'De… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividendbelasting (dividend tax) | 15 | proceeds of shares in, profit-sharing certificates of, and certain hybrid loans to entities established in the Netherlands, including distributions to non-residents | 2007-01-01 | Wet op de dividendbelasting 1965, art… |
| The 15% rate has applied since 1 January 2007 (reduced from 25% by the Wet werken aan winst); the consolidated text in force confirms 15% unchanged. EU Parent-Subsidiary Directive relief is implemented as a domestic withholding EXEMPTION (art. 4 Wet op de dividendbelasting 1965)… | |||||
| interest | Interest - no general withholding tax | 0 | interest paid to non-residents outside the scope of the conditional bronbelasting | — | No Dutch statute imposes a general… |
| Zero is the general rule: interest paid to a non-resident bears no Dutch withholding unless the conditional-withholding conditions are met - see the conditional-interest entry. The EU Interest and Royalties Directive requires no relief here since there is no general charge. | |||||
| royalties | Royalties - no general withholding tax | 0 | royalties paid to non-residents outside the scope of the conditional bronbelasting | — | No Dutch statute imposes a general… |
| Zero is the general rule: royalties paid to a non-resident bear no Dutch withholding unless the conditional-withholding conditions are met - see the conditional-royalties entry. The EU Interest and Royalties Directive requires no relief here since there is no general charge. | |||||
| conditional-interest | Bronbelasting (conditional withholding tax) on interest | 25.8 | interest (renten) paid by a Dutch-resident entity to an affiliated entity (gelieerd lichaam) established in a designated low-tax or non-cooperative jurisdiction, or in abuse situations | 2021-01-01 | Wet bronbelasting 2021, art. 3.1… |
| In force since 1 January 2021. The rate is not fixed in the Wet bronbelasting 2021 itself; it tracks the top rate of art. 22 Wet Vpb 1969 (25.8% above EUR 200,000 taxable amount in 2026) and moves with it. Applies only where the affiliation and jurisdiction/abuse conditions are… | |||||
| conditional-royalties | Bronbelasting (conditional withholding tax) on royalties | 25.8 | royalties (royalty's) paid by a Dutch-resident entity to an affiliated entity (gelieerd lichaam) established in a designated low-tax or non-cooperative jurisdiction, or in abuse situations | 2021-01-01 | Wet bronbelasting 2021, art. 3.1… |
| In force since 1 January 2021. Same tariff mechanism as conditional-interest: the rate tracks the top corporate income tax rate and applies only in the affiliated low-tax-jurisdiction or abuse situations. | |||||
| conditional-dividends | Bronbelasting (conditional withholding tax) on dividends | 25.8 | dividends (dividenden) paid by a Dutch-resident entity to an affiliated entity (gelieerd lichaam) established in a designated low-tax or non-cooperative jurisdiction, or in abuse situations | 2024-01-01 | Wet bronbelasting 2021, art. 3.1… |
| Dividends were added to the bronbelasting with effect from 1 January 2024 (Wet invoering conditionele bronbelasting op dividenden). Where both taxes hit the same distribution, the bronbelasting is reduced by the dividendbelasting withheld, capping the combined burden at the… | |||||
Personal income tax (inkomstenbelasting, box 1)
35.75–49.5% across 3 bands · in force from 2026-01-01 · Official source: Wet inkomstenbelasting 2001, artikel 2.10 (tarief box 1) jo. Wet financiering… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 38883 | 35.75 |
| 38883 | 78426 | 37.56 |
| 78426 | — | 49.5 |
Statutory social-insurance contributions
0–17.9% across 12 contribution branches · in force from 2026-01-01 · Official source: Wet financiering sociale verzekeringen (Wfsv), art. 11, 17, 18, 20, 23, 27, 28… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| aow | Premie AOW — Algemene Ouderdomswet (state old-age pension), a volksverzekering levied inside income-tax box 1 | 17.9 | 17.9 | 0 | percent | Premie-inkomen = taxable box 1 wage/income, but only the portion falling in the first income-tax bracket. For 2026 that bracket runs to EUR 38.883. No floor. The wider first bracket of EUR 41.123 for people born in 1945 or earlier is NOT an AOW ceiling: those people are past AOW age and owe no AOW premium at all. | EUR |
| CONSOLIDATED-TEXT TRAP: Wfsv art. 11 lid 1 reads 'Het premiepercentage voor de algemene ouderdomsverzekering wordt bij regeling van Onze Minister vastgesteld. Het bedraagt ten hoogste 18,25.' — 18,25 is a statutory CAP, not the operative rate. The operative rate is 17,90%, fixed… | |||||||
| anw | Premie Anw — Algemene nabestaandenwet (survivors' insurance), a volksverzekering levied inside income-tax box 1 | 0.1 | 0.1 | 0 | percent | Same premie-inkomen as AOW: box 1 income within the first bracket, EUR 38.883 for 2026 — or EUR 41.123 for people born in 1945 or earlier, who have a wider first bracket and who (being past AOW age) do owe Anw | EUR |
| Continues to be owed after AOW age, unlike the AOW premium — which is why the EUR 41.123 bracket genuinely bites here but not for AOW. Component of the combined bracket-1 rate; not separately visible on a payslip. | |||||||
| wlz | Premie Wlz — Wet langdurige zorg (long-term care insurance), a volksverzekering levied inside income-tax box 1 | 9.65 | 9.65 | 0 | percent | Same premie-inkomen as AOW: box 1 income within the first bracket, EUR 38.883 for 2026 (EUR 41.123 if born 1945 or earlier) | EUR |
| Set by a VWS regulation, NOT by the SZW regulation that fixes AOW/Anw/Awf/Aof/Ufo/Wko — a common sourcing error. CRITICALLY, the Wlz percentage is fixed by a STANDING, open-ended regulation that has run unamended since 1 January 2019 (still 'geldend ... t/m heden' as consulted 8… | |||||||
| awf | Premie Awf — Algemeen Werkloosheidsfonds (unemployment insurance, WW), employer-only, with a low and a high rate | 2.74 | 0 | 2.74 | percent | Loon voor de werknemersverzekeringen, capped at the maximumpremieloon of EUR 79.409 per year PER EMPLOYER, applied per pay period (day EUR 305,41 / week EUR 1.527,09 / 4 weeks EUR 6.108,38 / month EUR 6.617,41 / quarter EUR 19.852,25) | EUR |
| Employer-only; there has been no employee WW contribution since 2013. rate_employer shown is the LOW rate 2,74%; the HIGH rate is 7,74%. The 5,00 pp gap is not a coincidence of this year's numbers — Besluit Wfsv art. 2.2 requires the high rate to be exactly five points above the… | |||||||
| aof | Gedifferentieerde premie Aof — Arbeidsongeschiktheidsfonds (disability insurance, WIA/WAO), employer-only, small vs large employer rate | 6.27 | 0 | 6.27 | percent | Loon voor de werknemersverzekeringen, capped at EUR 79.409 per year per employer (same period maxima as Awf) | EUR |
| Employer-only. rate_employer shown is the LOW (small-employer) rate 6,27%; the HIGH rate is 7,63%. The 1,36 pp actual spread sits inside the statutory ceiling of 2 procentpunt in Wfsv art. 36 lid 1 — a second instance of the cap-versus-operative-value trap, though here the cap… | |||||||
| opslag_wko | Opslag kinderopvangtoeslag (Wko surcharge levied on top of the Aof premium) | 0.5 | 0 | 0.5 | percent | Same base as the Aof premium: loon voor de werknemersverzekeringen capped at EUR 79.409 per year per employer | EUR |
| Employer-only. Not a social-INSURANCE branch at all — it is an earmarked employer levy that funds the childcare allowance, collected as a surcharge on the Aof premium and reported in the same return. It is frequently omitted from vendor tables or silently folded into the Aof… | |||||||
| whk | Gedifferentieerde premie Werkhervattingskas (Whk) — WGA component plus Ziektewet-flex component, employer-only, employer-specific | — | 0 | — | percent | Loon voor de werknemersverzekeringen, capped at EUR 79.409 per year per employer (same period maxima as Awf/Aof) | EUR |
| NO SINGLE NATIONAL RATE — deliberately returned as null. The rate is employer-specific by law and must be read off the employer's Belastingdienst beschikking/mededeling. Structure for 2026: average WGA 0,96%, average Ziektewet-flex 0,56%. SMALL employers (premieloonsom 2024 at… | |||||||
| ufo | Ufo-premie — Uitvoeringsfonds voor de overheid (public-sector employers only, in place of the Awf) | 0.68 | 0 | 0.68 | percent | Loon voor de werknemersverzekeringen, capped at EUR 79.409 per year per employer | EUR |
| Employer-only, and NOT applicable to an ordinary private-sector employee — it applies to overheidswerkgevers (public-sector employers), which pay Ufo instead of Awf. Included so the branch is visibly present rather than silently missing, and because misapplying Ufo to a private… | |||||||
| zvw_werkgeversheffing | Werkgeversheffing Zvw — employer levy under the Zorgverzekeringswet (income-related health-insurance contribution, 'hoge percentage') | 6.1 | 0 | 6.1 | percent | Bijdrageloon (the wage the inhoudingsplichtige pays from current employment, per Zvw art. 42 lid 1), capped at a maximum bijdrageloon of EUR 79.409 per year per inhoudingsplichtige; identical period maxima to the werknemersverzekeringen | EUR |
| For an ordinary private-sector employee this is the ONLY Zvw payroll item and it is 100% employer cost. That is not merely practice: Zvw art. 42 lid 7 provides that the inhoudingsplichtige may not recover it from the employee and that any clause to the contrary is NIETIG (void)… | |||||||
| zvw_ingehouden_bijdrage | Ingehouden bijdrage Zvw — income-related health-insurance contribution withheld from the individual ('lage percentage') | 4.85 | 4.85 | 0 | percent | Bijdrage-inkomen (Zvw art. 43 lid 2) up to EUR 79.409 per year; withheld from NET pay where it applies | EUR |
| DOES NOT APPLY to an ordinary employee — included because engines routinely apply it by mistake. It applies only where no werkgeversheffing is due on the income: a director-major shareholder (DGA) not insured for the werknemersverzekeringen, pension and annuity income, post-2006… | |||||||
| zvw_nominale_premie | Nominale premie zorgverzekering plus verplicht eigen risico — the compulsory flat health-insurance premium paid privately to the insurer | — | — | — | currency per month | Flat amount per adult (18+), independent of income; paid directly by the individual to a private health insurer, not through payroll | EUR |
| NO NATIONAL RATE for the premium — insurer-set, so nulls are the correct answer for the rate fields. Legally compulsory for every resident, so it belongs in a complete picture of mandatory Dutch social insurance, but it is NOT a payroll deduction and must never be added to a… | |||||||
| bedrijfstakpensioen | Verplichte deelneming in een bedrijfstakpensioenfonds — mandatory sector pension scheme | — | — | — | percent | Pensioengevend salaris minus a scheme-specific franchise; base, franchise and ceiling are all set by the individual fund's pensioenreglement | EUR |
| NO NATIONAL RATE — deliberately null. In a large number of Dutch sectors (construction, metal, healthcare, retail, transport, hospitality and many others) pension participation is legally COMPULSORY by ministerial verplichtstelling, so for those employers it is as mandatory as a… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
5 deadline rules · in force from — · Official source: 5 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-quarterly | vat | return_and_payment | Btw-aangifte en betaling — per kwartaal | quarterly | Ondernemers die per kwartaal aangifte doen ('Meestal doet u aangifte per kwartaal'). | primary | 2026-10-28 | Btw-aangifte: waar moet u aan denken? |
| Payment deadline is the same: Belastingdienst 'Btw op tijd betalen': 'U moet ervoor zorgen dat wij het btw-bedrag ontvangen binnen een maand na afloop van het aangiftetijdvak' (AWR art. 19 lid 1). Exact dates are also sent in the annual aangiftebrief. Foreign-established… | ||||||||
| vat-return-monthly | vat | return_and_payment | Btw-aangifte en betaling — per maand | monthly | Ondernemers die per maand aangifte doen. | primary | 2026-10-28 | Btw-aangifte: waar moet u aan denken? |
| Payment due the same day (see vat-return-quarterly notes). Roll: the filing deadline itself does not move (Rijksoverheid: 'De Algemene termijnenwet geldt niet voor belastingen die op aangifte moeten worden betaald'), but the payment must be on the Belastingdienst's account… | ||||||||
| vat-return-annual | vat | return_and_payment | Btw-aangifte en betaling — per jaar | annual | Ondernemers die per jaar aangifte doen (op beschikking). | primary | 2026-10-28 | Btw-aangifte: waar moet u aan denken? |
| 'Vóór 1 april' = by 31 March. Payment also before 1 April (Belastingdienst 'Btw op tijd betalen'). Roll: the filing deadline itself does not move (Rijksoverheid: 'De Algemene termijnenwet geldt niet voor belastingen die op aangifte moeten worden betaald'), but the payment must… | ||||||||
| paye-loonheffingen-payment-monthly | paye | payment | Betaling loonheffingen — maandaangifte | monthly | Inhoudingsplichtigen (werkgevers) met een aangiftetijdvak van een kalendermaand. | primary | 2026-10-28 | Algemene wet inzake rijksbelastingen |
| Statutory payment term for taxes withheld per period on aangifte. Employers on 4-week periods (13 per year) are not modelled: those periods do not align with calendar months. The roll source is the Belastingdienst's foundations/associations portal; it states the general payment… | ||||||||
| cit-return | cit | return | Aangifte vennootschapsbelasting | annual | Vennootschapsbelastingplichtigen; boekjaar gelijk aan kalenderjaar: 'voor 1 juni'; gebroken boekjaar: 'binnen 5 maanden na het einde van het boekjaar'. | primary | 2026-10-28 | Aangifte vennootschapsbelasting doen |
| Calendar year: 'Dan moet u de aangifte indienen voor 1 juni van het volgende kalenderjaar' (= by 31 May; last day of the 5th month). Short financial years ending other than 31 December: before 1 April of the following year (not modelled). The deadline in the invitation governs… | ||||||||
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate · Tax filing deadlines
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.