Netherlands vs Estonia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇳🇱 Netherlands — Municipal & Water Board Taxes
The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.
🇪🇪 Estonia — Local Income Tax Supplement
Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.
Netherlands vs Estonia: Key Tax Differences (2026)
💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 22%). 🇪🇪 Estonia is more favourable for high earners.
🛒 VAT/Sales Tax: Estonia has a higher consumption tax (9–21% vs 9–24%).
🏢 Corporate Tax: 🇪🇪 Estonia offers a lower corporate rate (22% vs 25.8%), which can influence business location decisions.
📈 Capital Gains: 🇪🇪 Estonia taxes investment gains at a lower rate (22% vs 38%), benefiting investors.