Effective tax rates for expenditure based tax incentives - Corporate in Netherlands
Netherlands: Effective tax rates for expenditure based tax incentives - Corporate 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 for expenditure based tax incentives - Corporate 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 of Great Britain and Northern Ireland 14.46 Percentage of taxable income compare
- 26 Sweden 13.12 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 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.
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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.