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Dividend Tax - Netherlands 2025
Dutch dividend tax is a 15% withholding tax on dividends paid by Dutch companies. For residents, this tax can be credited against income tax liability.
Key Points
- 15% withholding tax on dividends from Dutch companies
- Automatically deducted when dividends are paid
- Dutch residents can credit this tax against income tax
- Foreign investors may benefit from tax treaty reductions
- No dividend tax on dividends from foreign companies
- Applies to both individual stocks and Dutch mutual funds
- Tax is final for non-residents without treaty benefits
- Collected by companies and remitted to tax authorities
Regional Rates
Calculation Example
Example: €1,000 Dividend Payment
You receive €850 net, but can credit the €150 dividend tax against your income tax if you're a Dutch resident.
Frequently Asked Questions
Can I get my dividend tax back as a Dutch resident?
Yes, Dutch residents can credit dividend tax against their income tax liability. If your dividend tax exceeds your income tax, you may receive a refund.
Do I pay dividend tax on foreign stocks?
No, Dutch dividend tax only applies to dividends from Dutch companies. Foreign dividends may be subject to withholding tax in the source country.
How does dividend tax work with ETFs?
Dutch-domiciled ETFs are subject to 15% dividend tax on distributions. Foreign ETFs are not subject to Dutch dividend tax but may face withholding tax in their domicile country.
What if I'm a foreign investor?
Foreign investors face the full 15% rate unless their country has a tax treaty with the Netherlands. Treaty rates can be as low as 5% for qualifying investors.