31 December 2023 Add expertise tag Add service tag Add country tag
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The tax rate in Box 2

In the Netherlands, the Box 2 income, which is the income from substantial shareholdings (Dutch: 'inkomsten uit aanmerkelijk belang'), less the personal allowance, is subject to a flat rate of 26.9% (2023).

See also the schedule Tax rates for individuals

For non-residents which own a substantial shareholding in a Dutch corporation under certain conditions a lower rate can apply as a consequences of the application of tax treaties.