Netherlands Withholding tax rates
Netherlands Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The Dutch withholding taxes on payments to non-residents: dividend tax (dividendbelasting) at 15% under the Wet op de dividendbelasting 1965, no general withholding tax on interest or royalties, and the conditional withholding tax (bronbelasting) under the Wet bronbelasting 2021 on interest, royalties and, since 2024, dividends paid to affiliated entities in listed low-tax jurisdictions or in abuse situations, at the highest corporate income tax rate. All rates are domestic statutory rates before treaty or EU directive relief. Administered by the Belastingdienst.
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| Current value | structured — see the API |
|---|---|
| In force from | 2024-01-01 |
| Official source | Wet op de dividendbelasting 1965, art. 5 (wetten.overheid.nl, BWBR0002515): 'De belasting bedraagt 15% van de opbrengst' ('The tax amounts to 15% of the proceeds'); Wet bronbelasting 2021, art. 4.1 (BWBR0042952, consolidation 01-01-2026): 'De belasting bedraagt het hoogste percentage, bedoeld in artikel 22 van de Wet op de vennootschapsbelasting 1969' ('The tax amounts to the highest percentage referred to in article 22 of the Corporate Income Tax Act 1969') - 25.8% in 2026; Belastingdienst: 'Het tarief is gelijk aan het hoogste tarief van de vennootschapsbelasting (in 2024, 2025 en 2026 is dat 25,8%)'. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. The Netherlands levies 15% dividendbelasting on dividends, levies NO general withholding tax on interest or royalties (rate 0), and separately levies a CONDITIONAL withholding tax (bronbelasting, Wet bronbelasting 2021) at 25.8% - the highest corporate income tax rate - but only on interest, royalties and (since 2024) dividends paid to affiliated entities (gelieerde lichamen) in designated low-tax jurisdictions or in abuse situations. A caller wanting a number must name which payment type AND whether the conditional regime is triggered; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF AND BEFORE EU DIRECTIVE RELIEF. A double-tax treaty can reduce the dividendbelasting, and whether relief is available depends on the recipient's residence, beneficial ownership and treaty conditions - we do NOT serve treaty rates. Because the Netherlands is an EU member state, the EU Parent-Subsidiary Directive is implemented as a domestic EXEMPTION from dividendbelasting (art. 4 Wet op de dividendbelasting 1965: qualifying EU/EEA and treaty-state corporate shareholders that could apply the participation exemption); the Interest and Royalties Directive has no rate to relieve since there is no general interest/royalty withholding tax, and it does NOT override the conditional bronbelasting in the abuse and low-tax situations that tax targets. These directives are relief mechanisms subject to conditions, not rates. The series effective_from is 1 January 2024, the date the conditional bronbelasting was extended to dividends. The 15% dividendbelasting rate has applied since 1 January 2007; the conditional bronbelasting has applied to interest and royalties since 1 January 2021. The bronbelasting rate tracks the top corporate income tax rate (art. 22 Wet Vpb 1969), 25.8% in 2024-2026, so it changes whenever that rate changes.
Get it programmatically
curl https://euroref.dev/v1/nl/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/nl/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/withholding-taxOther Netherlands series: Policy interest rate · Value added tax (BTW / omzetbelasting) · VAT registration threshold · Statutory minimum wage (wettelijk minimumuurloon) · Public holidays · Consumer price inflation (CPI) · Corporate income tax (vennootschapsbelasting) · Personal income tax (inkomstenbelasting, box 1) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · statutory interest rate
The same figure elsewhere: Norway · Poland · Portugal · Romania · Serbia · all 34