Effective tax rates - Corporate tax statistics — Effective marginal in Netherlands

Netherlands: Effective tax rates - Corporate tax statistics — Effective marginal was 2.44 Percentage of taxable income in 2025. ◆ Volatile

Latest (2025)
2.44 Percentage of taxable income
Change on year
up 1,328.1%
World rank
80th
of 99 countries
All-time high
27.23 Percentage of taxable income
in 2018
All-time low
-7.97 Percentage of taxable income
in 2023
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Netherlands, 2017–2025

-1001020302017202120252017: 26.8 Percentage of taxable income2018: 27.2 Percentage of taxable income2019: 25.6 Percentage of taxable income2020: 24.8 Percentage of taxable income2021: 22 Percentage of taxable income2022: -3 Percentage of taxable income2023: -8 Percentage of taxable income2024: 0.171 Percentage of taxable income2025: 2.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Netherlands recorded 2.44 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.

That represents a change of up 1,328.1% on the previous year and down 90.9% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Netherlands peaked at 27.23 Percentage of taxable income in 2018 and was at its lowest, -7.97 Percentage of taxable income, in 2023.

Netherlands ranks 80th of 99 countries on this measure, in the bottom quarter.

Effective tax rates - Corporate tax statistics — Effective marginal in Netherlands, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Netherlands, 2017 to 2025.
Year Percentage of taxable income Change
2017 26.82 Percentage of taxable income
2018 27.23 Percentage of taxable income +1.5%
2019 25.64 Percentage of taxable income -5.8%
2020 24.77 Percentage of taxable income -3.4%
2021 22 Percentage of taxable income -11.2%
2022 -3.02 Percentage of taxable income -113.7%
2023 -7.97 Percentage of taxable income +164.2%
2024 0.171 Percentage of taxable income -102.1%
2025 2.44 Percentage of taxable income +1328.1%

Averages by decade

DecadeAverage LowestHighest Years
2010s 26.56 Percentage of taxable income 25.64 Percentage of taxable income 27.23 Percentage of taxable income 3
2020s 6.4 Percentage of taxable income -7.97 Percentage of taxable income 24.77 Percentage of taxable income 6

Countries ranked near Netherlands

  1. 77 Cyprus 6.67 Percentage of taxable income compare
  2. 78 United Kingdom of Great Britain and Northern Ireland 5.8 Percentage of taxable income compare
  3. 79 Singapore 2.83 Percentage of taxable income compare
  4. 81 Liechtenstein 0.426 Percentage of taxable income compare
  5. 82 Estonia 0 Percentage of taxable income
  6. 82 Latvia 0 Percentage of taxable income
  7. 82 Bahamas 0 Percentage of taxable income
  8. 82 Guernsey 0 Percentage of taxable income
  9. 82 British Virgin Islands 0 Percentage of taxable income
  10. 82 Cayman Islands 0 Percentage of taxable income
  11. 82 Isle of Man 0 Percentage of taxable income
  12. 82 Jersey 0 Percentage of taxable income
  13. 82 Turks and Caicos Islands 0 Percentage of taxable income

See the full ranking of 105 places →

More economy & growth data for Netherlands

All data for Netherlands →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Netherlands?
Effective tax rates - corporate tax statistics — effective marginal in Netherlands was 2.44 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Netherlands?
The highest recorded value was 27.23 Percentage of taxable income in 2018.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Netherlands?
The lowest recorded value was -7.97 Percentage of taxable income in 2023.
How does Netherlands rank for effective tax rates - corporate tax statistics — effective marginal?
Netherlands ranks 80th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Netherlands?
Over the last ten years it is down 90.9%. The long-run trend across the full record is volatile.
Where does this Netherlands data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Netherlands. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 11 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/netherlands/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.