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.
Dutch tax credits and deductible expenses. The heffingskorting taper at higher incomes is not modelled — enter the maximum if you qualify.
Tax Breakdown
Calculadora Vennootschapsbelasting
Dutch corporate income tax: 19% on first €200,000 of profit, 25.8% above. Applies to BV / NV companies.
Tax Breakdown
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.
Calculadora BTW holandesa Breakdown
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.
Comece grátisHow 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.
Start Tracking for Grátis →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.
Frequentemente Perguntado
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).