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Netherlands

#16 overall · Score 71.6 / 100 · up one place from 2025

Overall

#16

71.6 / 100

up one place from 2025

Corporate

#23

61.7 / 100

up one place from 2025

Individual

#30

53.9 / 100

unchanged from 2025

Consumption

#14

60.6 / 100

up two places from 2025

Property

#20

60.7 / 100

up one place from 2025

Cross-border

#3

93.2 / 100

up one place from 2025

Strengths

  • The Netherlands allows net operating losses to be carried back one year, and the Last In, First Out treatment of the cost of inventory is allowed.
  • The Netherlands has a territorial tax system exempting both foreign dividends and capital gains and a broad tax treaty network, with 97 countries.
  • Corporations can deduct property taxes when calculating taxable income.

Weaknesses

  • The Netherlands has a progressive tax system with a top statutory rate on personal income of 49.5 percent.
  • The capital gains rate of 36 percent is significantly above the OECD average of 19.7 percent.
  • Companies are limited in the amount of net operating losses that they can use to offset future profits.

Component Scores

Netherlands category scores out of 100Corporate Taxes: score 61.7, rank 23. Individual Taxes: score 53.9, rank 30. Consumption Taxes: score 60.6, rank 14. Property Taxes: score 60.7, rank 20. Cross-Border Tax Rules: score 93.2, rank 3255075100Corporate Taxes: 61.7 (rank 23)Individual Taxes: 53.9 (rank 30)Consumption Taxes: 60.6 (rank 14)Property Taxes: 60.7 (rank 20)Cross-Border Tax Rules: 93.2 (rank 3)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #23 61.7 up one place from 2025
Individual Taxes #30 53.9 unchanged from 2025
Consumption Taxes #14 60.6 up two places from 2025
Property Taxes #20 60.7 up one place from 2025
Cross-Border Tax Rules #3 93.2 up one place from 2025

Ranking Changes, 2014–2026

Netherlands's best overall rank was 11th and its worst was 17th. It ranks 16th in 2026.

Overall rank by year for NetherlandsNetherlands: 2014 rank 11, 2015 rank 12, 2016 rank 11, 2017 rank 12, 2018 rank 12, 2019 rank 13, 2020 rank 15, 2021 rank 14, 2022 rank 14, 2023 rank 14, 2024 rank 16, 2025 rank 17, 2026 rank 162014201520162017201820192020202120222023202420252026Netherlands 2014: rank 11Netherlands 2015: rank 12Netherlands 2016: rank 11Netherlands 2017: rank 12Netherlands 2018: rank 12Netherlands 2019: rank 13Netherlands 2020: rank 15Netherlands 2021: rank 14Netherlands 2022: rank 14Netherlands 2023: rank 14Netherlands 2024: rank 16Netherlands 2025: rank 17Netherlands 2026: rank 16#11#16

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Netherlands is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Netherlands ranks 11th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

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Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.