Personal income tax (PIT) - top statutory and marginal tax rate — Top in Netherlands
Netherlands: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 1.17 Factor of average annual wage in 2025. ▼ Falling
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Netherlands, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
Netherlands recorded 1.17 Factor of average annual wage for personal income tax (pit) - top statutory and marginal tax rate — top in 2025. That is the lowest value across all 26 years on record.
That represents a change of down 2.4% on the previous year and down 4.4% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Netherlands peaked at 1.76 Factor of average annual wage in 2000 and was at its lowest, 1.17 Factor of average annual wage, in 2025.
The long-run direction has been consistently falling across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Netherlands, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 1.76 Factor of average annual wage | — |
| 2001 | 1.41 Factor of average annual wage | -20.0% |
| 2002 | 1.39 Factor of average annual wage | -0.8% |
| 2003 | 1.4 Factor of average annual wage | +0.1% |
| 2004 | 1.38 Factor of average annual wage | -1.2% |
| 2005 | 1.38 Factor of average annual wage | +0.0% |
| 2006 | 1.33 Factor of average annual wage | -4.0% |
| 2007 | 1.28 Factor of average annual wage | -3.6% |
| 2008 | 1.25 Factor of average annual wage | -2.0% |
| 2009 | 1.22 Factor of average annual wage | -2.9% |
| 2010 | 1.19 Factor of average annual wage | -1.7% |
| 2011 | 1.19 Factor of average annual wage | -0.4% |
| 2012 | 1.18 Factor of average annual wage | -0.9% |
| 2013 | 1.22 Factor of average annual wage | +3.1% |
| 2014 | 1.24 Factor of average annual wage | +1.9% |
| 2015 | 1.22 Factor of average annual wage | -1.3% |
| 2016 | 1.39 Factor of average annual wage | +13.9% |
| 2017 | 1.39 Factor of average annual wage | -0.3% |
| 2018 | 1.39 Factor of average annual wage | +0.3% |
| 2019 | 1.36 Factor of average annual wage | -2.0% |
| 2020 | 1.33 Factor of average annual wage | -2.5% |
| 2021 | 1.28 Factor of average annual wage | -3.5% |
| 2022 | 1.23 Factor of average annual wage | -3.8% |
| 2023 | 1.23 Factor of average annual wage | -0.2% |
| 2024 | 1.2 Factor of average annual wage | -2.8% |
| 2025 | 1.17 Factor of average annual wage | -2.4% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 1.38 Factor of average annual wage | 1.22 Factor of average annual wage | 1.76 Factor of average annual wage | 10 |
| 2010s | 1.28 Factor of average annual wage | 1.18 Factor of average annual wage | 1.39 Factor of average annual wage | 10 |
| 2020s | 1.24 Factor of average annual wage | 1.17 Factor of average annual wage | 1.33 Factor of average annual wage | 6 |
Countries ranked near Netherlands
- 2 Lithuania 4.44 Factor of average annual wage compare
- 2 Mexico 20.57 Factor of average annual wage compare
- 3 Chile 18.58 Factor of average annual wage compare
- 3 Slovenia 3.59 Factor of average annual wage compare
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 France 12.94 Factor of average annual wage compare
- 6 Estonia 0.3115 Factor of average annual wage compare
- 6 Portugal 11.58 Factor of average annual wage compare
- 7 Latvia 0 Factor of average annual wage compare
- 7 Spain 9.36 Factor of average annual wage compare
- 8 United States of America 8.73 Factor of average annual wage compare
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Frequently asked questions
- What is personal income tax (pit) - top statutory and marginal tax rate — top in Netherlands?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Netherlands was 1.17 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Netherlands?
- The highest recorded value was 1.76 Factor of average annual wage in 2000.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Netherlands?
- The lowest recorded value was 1.17 Factor of average annual wage in 2025.
- How does Netherlands rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Netherlands ranks 5th out of 7 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Netherlands?
- Over the last ten years it is down 4.4%. The long-run trend across the full record is falling.
- Where does this Netherlands data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household