Jurisdiction packs · NL
Netherlands
Pack nl@2026.1.1, EUR, locale nl-NL. Box 1 before credits, Vennootschapsbelasting, BTW standard rate, Pillar Two threshold are covered by live schedules; heffingskortingen, box 2 and box 3, hypotheekrenteaftrek, innovatiebox are outside the core and are named so they are not mistaken for coverage.
Parameters1010 in force on 2026-10-30
Schedules2box1, corporate_tax
Golden checks2statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| Box 1 tax and national insurance before creditsnl.box1@1.0.0 | individual | income | tax | 0 | Below state pension age, 2026 |
| Vennootschapsbelastingnl.corporate_tax@1.0.0 | business, institution | profit | tax | 0 | 2026 rates |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| BTW algemeen tariefNL.BTW.STD | 21% | 1 Jan 2026 → | enacted | Belastingdienst: btw-tarieven ↗ | 2026-10-30 |
| Box 1 combined rate, bracket 1NL.IB.R1 | 35.75% | 1 Jan 2026 → | enacted | Belastingdienst: table 1, 2026 ↗ | 2026-10-30 |
| Box 1 rate, bracket 2NL.IB.R2 | 37.56% | 1 Jan 2026 → | enacted | Belastingdienst: table 1, 2026 ↗ | 2026-10-30 |
| Box 1 rate, bracket 3NL.IB.R3 | 49.5% | 1 Jan 2026 → | enacted | Belastingdienst: table 1, 2026 ↗ | 2026-10-30 |
| Box 1 bracket 1 ceilingNL.IB.S1.END | €38,883.00 | 1 Jan 2026 → | enacted | Belastingdienst: table 1, 2026 ↗ | 2026-10-30 |
| Box 1 bracket 2 ceilingNL.IB.S2.END | €78,426.00 | 1 Jan 2026 → | enacted | Belastingdienst: table 1, 2026 ↗ | 2026-10-30 |
| Minimum tax (Pillar Two) group turnover thresholdNL.P2.THRESHOLD | €750,000,000.00 | 1 Jan 2026 → | enacted | Belastingdienst: minimum tax ↗ | 2026-10-30 |
| Vennootschapsbelasting, above €200,000NL.VPB.HIGH | 25.8% | 1 Jan 2026 → | enacted | Belastingdienst: Vpb tarieven ↗ | 2026-10-30 |
| Vennootschapsbelasting, up to €200,000NL.VPB.LOW | 19% | 1 Jan 2026 → | enacted | Belastingdienst: Vpb tarieven ↗ | 2026-10-30 |
| Vennootschapsbelasting bracket thresholdNL.VPB.THRESHOLD | €200,000.00 | 1 Jan 2026 → | enacted | Belastingdienst: Vpb tarieven ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| Box 1 before credits on €50,000NL.NL-1 · Netherlands | 35.75% × 38,883 + 37.56% × 11,117 | 18,076.22 |
| Vpb on €300,000NL.NL-2 · Netherlands | 19% × 200,000 + 25.8% × 100,000 | 63,800 |
Sources
Belastingdienst: btw-tarieven ↗Belastingdienst: table 1, 2026 ↗Belastingdienst: minimum tax ↗Belastingdienst: Vpb tarieven ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →