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Netherlands vs Maldives
Tax Rate Comparison

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

🇳🇱 Netherlands
vs
🇲🇻 Maldives
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
0–15%
15% top; tourism revenue recovery
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Reduced 9% rate under review
No change
8–16%
T-GST 16% maintained; key revenue source
No change

Corporate Tax Rate

Corporate Tax Rate
19–25.8%
Stable; Pillar Two global minimum tax applies
No change
15%
BPT 15% maintained
No change

Capital Gains Tax

Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
15%
15% via BPT
No change

Social Security & Payroll

Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
~14%
Pension reform; sustainability challenge
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.

🇲🇻 MaldivesIsland Council Taxes

The Maldives has 188 inhabited islands across 26 atolls administered by island and atoll councils. Councils have limited taxing powers — primarily fees for services. The Maldives Inland Revenue Authority (MIRA) administers all national taxes. Tourism dominates the economy (>60% of GDP via resort islands). The Business Profit Tax (BPT) at 15% and the Tourism Goods and Services Tax (T-GST at 16%) are major revenue sources. No personal income tax exists for residents earning under certain thresholds.

⚠️ 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 Maldives: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 0–15%). 🇲🇻 Maldives is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (9–21% vs 8–16%).

🏢 Corporate Tax: 🇲🇻 Maldives offers a lower corporate rate (15% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇲🇻 Maldives taxes investment gains at a lower rate (15% vs 38%), benefiting investors.

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All 🇳🇱 Netherlands comparisons →All 🇲🇻 Maldives comparisons →