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Netherlands vs Kuwait
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇳🇱 Netherlands
vs
🇰🇼 Kuwait
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Reduced 9% rate under review
No change
5%
VAT introduction at 5% expected 2025–2026
+5.0pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
19–25.8%
Stable; Pillar Two global minimum tax applies
No change
15%
15% foreign; domestic minimum tax for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
~16%
PIFSS stable; expat levy discussions ongoing
No change
State, Regional & Local Taxes

🇳🇱 NetherlandsMunicipal & 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.

🇰🇼 KuwaitNo Sub-National Tax Variation

Kuwait is a city-state with no local or regional income taxes. All taxation is national. Kuwait has no income tax on individuals (citizens or expatriates). Foreign companies operating in Kuwait pay corporate income tax at 15%. National Labour Support Tax (NLST) at 2.5% applies to Kuwaiti listed company profits. Zakat at 1% applies to Kuwaiti company profits. The Kuwait Investment Authority (KIA) manages the state's sovereign wealth fund, which generates significant non-tax revenue reducing fiscal dependency.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Netherlands vs Kuwait: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 0%). 🇰🇼 Kuwait is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (9–21% vs 5%).

🏢 Corporate Tax: 🇰🇼 Kuwait offers a lower corporate rate (15% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇰🇼 Kuwait taxes investment gains at a lower rate (0% vs 38%), benefiting investors.

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