Effective tax rates for expenditure based tax incentives - Corporate in Netherlands
Netherlands: Effective tax rates for expenditure based tax incentives - Corporate was -7.12 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Netherlands, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Netherlands recorded -7.12 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the highest value across all 7 years on record.
The figure is up 1.1% over ten years.
Netherlands ranks 24th of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Netherlands, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -7.2 Percentage of taxable income | — |
| 2020 | -7.2 Percentage of taxable income | -0.0% |
| 2021 | -7.2 Percentage of taxable income | -0.0% |
| 2022 | -7.12 Percentage of taxable income | -1.1% |
| 2023 | -7.12 Percentage of taxable income | -0.0% |
| 2024 | -7.12 Percentage of taxable income | -0.0% |
| 2025 | -7.12 Percentage of taxable income | -0.0% |
Netherlands compared with similar countries
- Netherlands's -7.12 Percentage of taxable income is above the median for high income countries, which is -7.82 Percentage of taxable income, 91% of the median. (40 countries reporting)
- Netherlands's -7.12 Percentage of taxable income is above the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 85% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -7.2 Percentage of taxable income | -7.2 Percentage of taxable income | -7.2 Percentage of taxable income | 1 |
| 2020s | -7.15 Percentage of taxable income | -7.2 Percentage of taxable income | -7.12 Percentage of taxable income | 6 |
Countries ranked near Netherlands
- 21 Finland -5.59 Percentage of taxable income compare
- 22 Sweden -5.72 Percentage of taxable income compare
- 23 Canada -6.33 Percentage of taxable income compare
- 25 South Africa -7.29 Percentage of taxable income compare
- 26 Belgium -7.5 Percentage of taxable income compare
- 27 Japan -8.14 Percentage of taxable income compare
More economy & growth data for Netherlands
- Foreign direct investment, net outflows (BoP, current US$), gaps -5.93 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0049 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita -329.49 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -17.06 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 95.03 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0141 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita -948.01 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 49.19 % change on previous year (2025)
- Total reserves (includes gold, current US$), per unit of GDP 0.0886 includes gold, current US$ per US$ of GDP (2025)
- Total reserves (includes gold, current US$), per capita 6,527 includes gold, current US$ per person (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Netherlands?
- Effective tax rates for expenditure based tax incentives - corporate in Netherlands was -7.12 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Netherlands?
- The highest recorded value was -7.12 Percentage of taxable income in 2022.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Netherlands?
- The lowest recorded value was -7.2 Percentage of taxable income in 2019.
- How does Netherlands rank for effective tax rates for expenditure based tax incentives - corporate?
- Netherlands ranks 24th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Netherlands?
- Over the last ten years it is up 1.1%. The long-run trend across the full record is flat.
- 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 for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.