The shifts that mattered
| 2024 | 2025 | 2026 | |
|---|---|---|---|
| Corporate tax | 19% / 25.8% (€200k) | 19% / 25.8% | 19% / 25.8% |
| Box 2 | 24.5% / 33% | 24.5% / 31% | 24.5% / 31% |
| DGA customary salary | €56,000 | €56,000 | €58,000 |
| Box 3 rate / exemption | 36% / €57,000 | 36% / €57,684 | 36% / €59,357 |
| VAT on hotel stays | 9% | 9% | 21% |
Reading the movements
The box 2 top dropping from 33% to 31% in 2025 reshaped distribution timing; the 2026 hotel-VAT move reshaped hospitality pricing; the DGA norm’s step to €58,000 nudged every salary-versus-dividend model. The full current tables live on Netherlands tax rates 2026; the DGA line’s longer history in the customary-salary archive.
Why keep an archive
Returns file years back, disputes reach further, and every “was it smart then” question needs then’s numbers. This page grows a column per year.
What comes after this
Two pages sit directly alongside this one: VAT Rates in the Netherlands and Dutch corporate tax rates 2019.