Netherlands Wealth & Property Tax
Detailed wealth & property tax rates and rules for Netherlands in 2026.
Wealth Tax
The Netherlands does not have a traditional wealth tax. However, Box 3 of the income tax system functions similarly by taxing a deemed return on net assets (savings, investments, real estate other than primary residence) above €57,000 per person at a rate of 36%. This effectively creates an annual tax on wealth ranging from approximately 0.36% to 2.17% depending on the asset composition.
Wealth Tax Rate
0%
Inheritance / Estate Tax
The Netherlands levies inheritance tax (erfbelasting) with rates depending on the relationship to the deceased. Spouses and children: 10% up to €138,641 and 20% above, with exemptions of €723,526 for spouses and €22,918 per child. Grandchildren: 18% and 36%. Other heirs: 30% and 40%. Gift tax (schenkbelasting) follows similar rates. An annual gift exemption of €6,035 applies for gifts to children (€2,418 for others).
Top Rate
40%
Property Tax
The Netherlands levies a property transfer tax (overdrachtsbelasting) of 2% for primary residences (first-time buyers under 35 may be exempt up to €510,000) and 10.4% for other properties (commercial and investment). Annual municipal property tax (onroerendezaakbelasting - OZB) is levied by municipalities based on the WOZ value (property valuation), with rates varying by municipality, typically 0.1-0.3% of the WOZ value.
How Netherlands Wealth Tax compares
Netherlands does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
