Effective tax rates: Corporate tax statistics … expenditure average in Netherlands
Netherlands: Effective tax rates: Corporate tax statistics … expenditure average was 16.73 Percentage of taxable income in 2025. ▲ Rising
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
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Netherlands is 16.73 Percentage of taxable income, measured in 2025. That is the highest value across all 7 years on record.
Compared with earlier readings it is up 5.1% over ten years.
That places Netherlands 23rd out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure average in Netherlands, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 15.92 Percentage of taxable income | — |
| 2020 | 15.92 Percentage of taxable income | +0.0% |
| 2021 | 15.92 Percentage of taxable income | +0.0% |
| 2022 | 16.73 Percentage of taxable income | +5.1% |
| 2023 | 16.73 Percentage of taxable income | +0.0% |
| 2024 | 16.73 Percentage of taxable income | +0.0% |
| 2025 | 16.73 Percentage of taxable income | +0.0% |
Netherlands compared with similar countries
- Netherlands's 16.73 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.3× the median. (40 countries reporting)
- Netherlands's 16.73 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.6× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 15.92 Percentage of taxable income | 15.92 Percentage of taxable income | 15.92 Percentage of taxable income | 1 |
| 2020s | 16.46 Percentage of taxable income | 15.92 Percentage of taxable income | 16.73 Percentage of taxable income | 6 |
Countries ranked near Netherlands
- 20 Canada 17.44 Percentage of taxable income compare
- 21 Germany 17.3 Percentage of taxable income compare
- 22 South Africa 17.15 Percentage of taxable income compare
- 24 Belgium 15.32 Percentage of taxable income compare
- 25 United Kingdom 14.46 Percentage of taxable income compare
- 26 Sweden 13.12 Percentage of taxable income compare
More economy & growth data for Netherlands
- Real gdp growth, annual growth rate 71.85 % change on previous year (2025)
- SDRs holdings, US dollar, annual growth rate 5.44 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0141 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 1,040 units per person (2025)
- SDRs holdings, SDR, annual growth rate 0.4115 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0103 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 759.51 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 2.51 % change on previous year (2025)
- IMF holdings of currency, US dollar, per unit of GDP 0.0066 units per US$ of GDP (2025)
- IMF holdings of currency, US dollar, per capita 487.58 units 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 16.73 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 16.73 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 15.92 Percentage of taxable income in 2019.
- How does Netherlands rank for effective tax rates for expenditure based tax incentives - corporate?
- Netherlands ranks 23rd 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 5.1%. The long-run trend across the full record is rising.
- 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 — Effective average tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 7 observations, free to reuse under OECD Terms and Conditions (attribution required).
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.