Origin briefing · reviewed 16 July 2026Leaving Netherlands: the 2026 tax guide
Start with the Netherlands departure rules, then compare the headline tax position across the destinations people research most.
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The Netherlands position in figures.
These sourced headline figures frame the departure review. Personal facts, asset type and treaty rules determine the payable result.
Top income rate49.5%PwC Worldwide Tax Summaries - Netherlands
Capital gains36%PwC Worldwide Tax Summaries - Netherlands
Wealth taxYes — Box 3: 36% tax on deemed return on net assets (de facto wealth-based tax)PwC Worldwide Tax Summaries - Netherlands
Inheritance taxYes — 10-40% depending on kinship and amountPwC Worldwide Tax Summaries - Netherlands
Exit taxYes — Preserving assessment on substantial (>=5%) shareholdings at emigrationPwC Worldwide Tax Summaries - Netherlands
Exit-tax reality
What departure can trigger.
Netherlands has a recorded exit-tax rule.
Preserving assessment on substantial (>=5%) shareholdings at emigration. Confirm residence cessation, retained source income and asset-specific rules with your advisor before acting.
Destination corridors
Where people go from Netherlands.
Each route opens a sourced side-by-side tax picture and the questions to verify for that move.
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Run the free instant check Compare a move from Netherlands.
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