Specific taxes in the Netherlands 2026: VAT, property, inheritance and more

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

Income tax gets the attention, but the Netherlands collects a lot through other taxes: on what you buy, the home you purchase, the car you register and what you inherit. If you are moving there or investing there, these can cost more than you expect. After reading, you will know which specific Dutch taxes apply to you in 2026 and how to keep them down legally.

Netherlands specific taxes in 2026: the key figures

Is this guide for you?

Read on if you…

• are moving to the Netherlands and buying a home, registering a car or setting up a household;
• invest in Dutch property or Dutch shares from abroad;
• may give or inherit money with a Dutch connection.

Probably not your case if you…

• only want to know about income tax rates and boxes – see the Netherlands tax landscape overview;
• are a short-term visitor who only pays VAT and tourist tax at the till.

How does VAT work in the Netherlands in 2026?

VAT – btw in Dutch – is added to most goods and services. The standard rate is 21%. The 9% rate covers daily needs such as food, water, medicines, books, and some services like hairdressers.

Here's the change for 2026: hotel and holiday accommodation moved from 9% to 21% from 1 January 2026. A planned increase for culture, media and sport was cancelled.

If you run a business, you charge VAT and file returns, usually quarterly. Turnover of EUR 20,000 or less a year? The small business scheme (KOR) lets you skip charging VAT, but you then cannot reclaim VAT on your costs either. Business setup questions are covered in legal forms of business in the Netherlands.

How much tax do you pay when you buy property?

Buying a home or land triggers overdrachtsbelasting – real estate transfer tax – on the price. The notary collects it at completion.

Good news: the 0% starter exemption has no residence-history condition. A newcomer of 30 can use it on their first Dutch home, as long as they live in it.

After you buy, you also pay the municipal property tax (OZB) every year, based on the WOZ value set by the municipality. Owner-occupied homes also add a small notional rental value to Box 1 income.

Do you pay inheritance or gift tax in the Netherlands?

Inheritance tax (erfbelasting) and gift tax (schenkbelasting) apply when the person who dies or gives lived in the Netherlands. The recipient's residence does not matter.

The rates depend on your relationship and are progressive in two steps:

• Partners and children: 10% up to the bracket limit, 20% above.
• Grandchildren: 18% and 36%.
• Everyone else, including siblings and friends: 30% and 40%.

There are exemptions. Partners have a large exemption, children a smaller one, and gifts to children enjoy an annual exemption.

Here's the catch for people who move. A Dutch national who emigrates stays deemed resident for inheritance and gift tax for ten years. Non-Dutch nationals stay deemed resident for gifts for one year. This is explained further in ceasing your tax residency in the Netherlands.

Which other Dutch taxes should you know about?

Dividend withholding tax

Dutch companies withhold 15% on dividends. Residents credit it against their income tax. Non-residents can often reclaim part of it under a tax treaty with a residence certificate. Taxation of the investment itself is covered in capital gains tax in the Netherlands.

Car taxes

• BPM is a one-off registration tax, mainly based on CO2 emissions. It also applies when you import a car into the Netherlands, though a moving-goods exemption can apply if you have owned the car for at least six months.
• Motor vehicle tax (MRB) is charged every quarter, based on weight, fuel type and province. Electric cars pay a reduced part of the rate that rises each year towards 2030.

Municipal levies, water board and tourist tax

Your municipality charges property tax (OZB) to owners, plus waste and sewerage levies. Water boards (waterschappen) charge their own tax. Cities set a tourist tax on overnight stays: Amsterdam's is one of the highest in Europe at 12.5% of the room price.

Energy tax and excise

Energy tax is included in your electricity and gas bill. You get a fixed annual reduction per connection. Excise applies to fuel, alcohol and tobacco at the till.

Residents vs non-residents: who pays what?

• VAT, excise, car taxes and municipal levies apply to everyone who buys, owns or uses things in the Netherlands, resident or not.
• Transfer tax applies to any buyer of Dutch property. Non-residents buying to let pay 8%.
• Inheritance and gift tax follows the residence of the giver or deceased, including the 10-year rule for Dutch nationals.
• Dividend tax of 15% applies to all shareholders, reduced by treaty for many non-residents.

Neighbours do it differently: compare specific taxes in Germany and specific taxes in Austria.

Common mistakes (and what they cost)

• Renting out a home bought with the starter exemption → if you do not live in it, the exemption can be reclaimed and you pay the higher rate plus interest.
• Importing a car you owned for less than six months → full BPM applies, often thousands of euros.
• Assuming emigration ends Dutch inheritance tax → Dutch nationals remain liable for ten years, and heirs can face rates up to 40%.
• Forgetting the KOR deregistration rules → if turnover passes EUR 20,000, you must start charging VAT immediately, and back VAT can be due.
• Not reclaiming dividend tax as a non-resident → you keep paying 15% where a treaty might allow less.

Frequently asked questions

What is the VAT rate in the Netherlands in 2026?

The standard VAT rate is 21%. A reduced 9% rate applies to food, water, medicines, books and some labour-intensive services. Hotel and holiday accommodation moved to 21% from 1 January 2026. Exports and intra-EU supplies to businesses are usually zero-rated. Businesses with turnover up to EUR 20,000 can opt into the small business scheme.

How much is transfer tax when buying a house in the Netherlands?

You pay 2% if you buy a home to live in and you are 35 or older. Buyers aged 18 to 34 pay 0% once, if the price is within the cap and they live in the home. Homes bought to rent out pay 8% in 2026, and commercial property and land pay 10.4%. The notary collects the tax at completion.

Do foreigners pay inheritance tax in the Netherlands?

It depends on where the deceased lived, not the heir. If the deceased lived in the Netherlands, Dutch inheritance tax applies to all heirs, wherever they live. A Dutch national who emigrated is still treated as resident for ten years after leaving. If the deceased was non-resident and not caught by that rule, no Dutch inheritance tax applies.

Do I pay BPM when I bring my car to the Netherlands?

Not if you qualify for the moving-goods exemption. You must move your main residence to the Netherlands and have owned and used the car abroad for at least six months. You apply for the exemption before registering the car. Otherwise, BPM is charged on registration, mainly based on CO2 emissions and the car's age.

Can non-residents reclaim Dutch dividend tax?

Often, yes. The Netherlands withholds 15% on dividends. If you live in a country with a tax treaty, the rate may be reduced, often to 15% or less depending on the treaty and your shareholding. You reclaim the difference from the Belastingdienst with a refund form and a residence certificate from your country.

Related guides

• Netherlands tax landscape overview
• Capital gains tax in the Netherlands
• Legal forms of business in the Netherlands
• Ceasing your tax residency in the Netherlands
• Specific taxes in Germany
• Specific taxes in Austria
• All country tax guides

Sources

• Belastingdienst – Dutch Tax and Customs Administration
• Government of the Netherlands
• Business.gov.nl – VAT rates and the small business scheme
• Dutch tax legislation (Wet op belastingen van rechtsverkeer, Successiewet 1956) – wetten.overheid.nl
• European Commission – VAT rates in EU member states

This guide is general information, not personalised tax advice. See how we research and review.