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SwahiliNiederlande Steuerrechner 2025
Berechnen Sie die niederländische Box 1-Einkommensteuer mit der neuen dreistufigen Struktur (35,82 % / 37,48 % / 49,5 %), die Vennootschapsbelasting und die BTW (MwSt).
Based on Belastingdienst published rates for the 2025 calendar year. From 2025 the Niederlande introduced a three-bracket Box 1 system (previously two brackets). Rates below state pension age include income tax and social security (AOW/Anw/Wlz combined). Box 2 and Box 3 not modelled. For informational purposes only — consult a Dutch belastingadviseur for official guidance.
Box 1 Inkomstenbelasting-Rechner
Calculates income tax + social security combined (Box 1 rates for taxpayers below state pension age). Apply the heffingskorting / arbeidskorting credits to see Ihr take-home pay.
Dutch tax credits and deductible expenses. The heffingskorting taper at higher incomes is not modelled — enter the maximum if you qualify.
Tax Breakdown
Vennootschapsbelasting-Rechner
Dutch corporate income tax: 19% on first €200,000 of profit, 25.8% above. Applies to BV / NV companies.
Tax Breakdown
Niederländischer BTW-Rechner (21%)
Calculate BTW at the Dutch standard rate (21%) or reduced rate (9%) on items like food, books, public transport, hotels, and cultural events.
Niederländischer BTW-Rechner Breakdown
Key Facts Über Dutch Tax
Niederlande uses a three-box income tax system (Box 1: work, Box 2: substantial interest, Box 3: savings/investments). Most workers only encounter Box 1 and BTW.
Box 1 — Neues dreistufiges System
From 2025: 35.82% on income up to €38,441. 37.48% on €38,441–€76,817. 49.5% above €76,817. The middle bracket is new — splitting what used to be a single 36.97% bracket. Below state pension age, these include income tax PLUS social security (AOW + Anw + Wlz).
Heffingskorting & Arbeidskorting
Every taxpayer gets the general tax credit up to €3,362. Employed people get an additional work credit up to €5,532. Both taper with income — high earners receive less.
Vpb 19 % / 25,8 %
Vennootschapsbelasting (corporate tax) is 19% on profits up to €200,000, 25.8% above. Lower than many EU peers and a big reason for the Niederlande' popularity as an HQ jurisdiction.
BTW 21 % mit reduziertem 9 %
Standard BTW is 21%. Reduced 9% rate applies to food, non-alcoholic drinks, books, public transport, hotels, restaurants (food), agriculture, and cultural events. 0% on exports.
30 %-Regelung für Expats
Qualifying expats can receive 30% of salary tax-free for up to 5 years (reduced from 8 years in 2024). Designed to attract international talent — currently scaled back under recent reforms.
Belastingdienst online
All Dutch tax interactions happen via the Belastingdienst portal with Ihr DigiD login. Annual income tax forms are pre-filled with employer data — many taxpayers just verify and submit.
Track Your Dutch Taxes Automatically with Rechnungsstellung
Create BTW-compliant invoices with the right tariff per line item, track expenses, and generate reports ready for Belastingdienst submission.
Kostenlos startenHow to Pay Tax in the Niederlande
Whether you're employed, a ZZP'er (self-employed), or running a BV company — Hier's how Dutch tax compliance works.
Beantragen Sie BSN und DigiD
Every resident gets a Burgerservicenummer (BSN) on registration with the gemeente. Set up DigiD — Ihr online authentication for all government services including the Belastingdienst portal. Mitout DigiD, you can't file taxes electronically.
Belastingdienst Portal →Verstehen Sie Ihre Steuerpflichten
Employees: Loonbelasting + social security deducted monthly by employer. Most don't file unless they own a home, have side income, or claim deductions. ZZP / self-employed: Quarterly BTW returns + annual income tax. BV companies: Vpb annually + monthly/quarterly BTW + payroll tax for staff.
Stellen Sie BTW-konforme Rechnungen aus
All BTW-registered businesses must issue invoices with: Ihr KvK number, BTW-id, customer details, line-item description, applicable tariff (21% / 9% / 0%), and totals. EU customers may need reverse-charge invoicing. Rechnungsstellung handles all this automatically.
Start Tracking for Kostenlos →Geben Sie Ihre Steuererklärungen ab
Inkomstenbelasting (income tax): Annual, by 1 May (extension to 1 September on request). Forms come pre-filled with employer + bank data. BTW: Quarterly is most common (deadline last day of month following quarter). Small Unternehmer can use the kleineondernemersregeling (KOR) for exemption. Vpb: Mitin 5 months of fiscal year-end.
Zahlen Sie und fordern Sie zurück
Pay via iDEAL, SEPA Direct Debit, or bank transfer using the Belastingdienst's betalingskenmerk reference. Don't forget to claim refunds: BTW input (recoverable on business expenses), zorgtoeslag (health insurance allowance), huurtoeslag (rent allowance), and kindgebonden budget (child budget) if you qualify.
Häufig Gefragt
Fragen
Everything you need to know about Dutch tax for 2024.
Wie sind die niederländischen Box 1-Sätze 2025?
From 2025 the Niederlande runs a three-bracket Box 1: 35.82% on income up to €38,441. 37.48% on €38,441–€76,817. 49.5% on income above €76,817. Below state pension age, these include income tax + social security (AOW/Anw/Wlz combined). Above state pension age, the lower bracket rates drop because AOW contributions no longer apply.
Wie hoch ist der BTW-Satz (niederländische MwSt)?
21% standard rate. 9% reduced rate on food, non-alcoholic drinks, books, transport, hotels, restaurants (food only), agriculture, cultural events, and bicycle repairs. 0% zero-rated on exports outside the EU and certain intra-EU supplies.
Was ist Vennootschapsbelasting?
The Dutch corporate income tax. 19% on the first €200,000 of profit. 25.8% on profits above €200,000. Applies to BV (private limited) and NV (public limited) companies, plus some other entity types.
What is the heffingskorting?
The general tax credit available to all Dutch residents. Maximum €3,362 in 2024, tapered down to zero at higher incomes. Plus arbeidskorting (work credit) up to €5,532 for employed individuals — also tapered for very high earners.
Can ZZP'ers (self-employed) save tax?
Yes — through the zelfstandigenaftrek (self-employment deduction, €3,750 in 2024), MKB-winstvrijstelling (14% SME profit exemption), startersaftrek for first-time Unternehmer, and FOR (oudedagsreserve) for retirement provisioning. Must meet the urencriterium (1,225 hours/year).
When are Dutch tax returns due?
Income tax: Annual return by 1 May of the following year. Extension to 1 September is usually granted. BTW: Quarterly by last working day of month following quarter (typically: end of April, July, October, January). Vpb: Mitin 5 months of fiscal year-end (extensions possible).
