|International Tax Rules||3||96.35|
The Netherlands ranks 9th overall on the 2019 International Tax Competitiveness Index, two places worse than in 2018.
- The Netherlands has above-average provisions for corporations to write off investments in machinery.
- 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.
- The Netherlands has a progressive tax system with a combined top rate on personal income of 52.3 percent.
- The VAT of 21 percent applies to approximately half of the potential tax base.
- Companies are severely limited in the amount of net operating losses they can use to offset future profits or reduce past taxable income.