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Atualizado para o ano fiscal 2025

Países Baixos Calculadora de impostos 2025

Calcule o inkomstenbelasting holandês Box 1 com a nova estrutura de três escalões (35,82 % / 37,48 % / 49,5 %), a Vennootschapsbelasting e o BTW (IVA).

Based on Belastingdienst published rates for the 2025 calendar year. From 2025 the Países Baixos 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.

Calculadora Box 1 Inkomstenbelasting

Calculates income tax + social security combined (Box 1 rates for taxpayers below state pension age). Apply the heffingskorting / arbeidskorting credits to see seu take-home pay.

Calculadora Vennootschapsbelasting

Dutch corporate income tax: 19% on first €200,000 of profit, 25.8% above. Applies to BV / NV companies.

Calculadora BTW holandesa (21%)

Calculate BTW at the Dutch standard rate (21%) or reduced rate (9%) on items like food, books, public transport, hotels, and cultural events.

Key Facts Sobre Dutch Tax

Países Baixos 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 — Novo sistema de três escalões

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 Países Baixos' popularity as an HQ jurisdiction.

BTW 21 % com reduzido 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.

Regra dos 30 % para expatriados

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 seu DigiD login. Annual income tax forms are pre-filled with employer data — many taxpayers just verify and submit.

Track Your Dutch Taxes Automatically with Faturação+,

Create BTW-compliant invoices with the right tariff per line item, track expenses, and generate reports ready for Belastingdienst submission.

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How to Pay Tax in the Países Baixos

Whether you're employed, a ZZP'er (self-employed), or running a BV company — aqui's how Dutch tax compliance works.

Obtenha BSN e DigiD

Every resident gets a Burgerservicenummer (BSN) on registration with the gemeente. Set up DigiD — seu online authentication for all government services including the Belastingdienst portal. Comout DigiD, you can't file taxes electronically.

Belastingdienst Portal →

Compreenda as suas obrigações fiscais

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.

Emita faturas conformes ao BTW

All BTW-registered businesses must issue invoices with: seu KvK number, BTW-id, customer details, line-item description, applicable tariff (21% / 9% / 0%), and totals. EU customers may need reverse-charge invoicing. Faturação+, handles all this automatically.

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Entregue as declarações

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 empresários can use the kleineondernemersregeling (KOR) for exemption. Vpb: Comin 5 months of fiscal year-end.

Pague e reclame o que é seu

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.

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Perguntas

Everything you need to know about Dutch tax for 2024.

Quais são as taxas holandesas Box 1 2025?

From 2025 the Países Baixos 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.

Qual é a taxa BTW (IVA holandês)?

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.

O que é a 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 empresários, 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: Comin 5 months of fiscal year-end (extensions possible).

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