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New Zealand vs Netherlands
Tax Rate Comparison

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

🇳🇿 New Zealand
vs
🇳🇱 Netherlands
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
10.5–39%
Thresholds may be adjusted; 39% top rate under review
No change
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained; no plans to change
No change
9–21%
Reduced 9% rate under review
No change

Corporate Tax Rate

Corporate Tax Rate
28%
28% stable
No change
19–25.8%
Stable; Pillar Two global minimum tax applies
No change

Capital Gains Tax

Capital Gains Tax
0–39%
No comprehensive CGT; Bright-line 2-year rule maintained
No change
~38%
Box 3 new regime: actual return basis
No change

Social Security & Payroll

Social Security / Payroll
~3.5%
ACC levy review; no major structural change
No change
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
State, Regional & Local Taxes

🇳🇿 New ZealandLocal & Regional Council Rates

New Zealand's 67 councils (cities and districts) levy property rates (analogous to council tax). There are no provincial or state-level income taxes — all income tax is national. GST is a national tax. Regional councils levy rates for transport, environmental, and water services. Auckland Council is New Zealand's largest with significant combined rating authority. The Earthquake Commission (EQC) levy is a national building insurance premium.

🇳🇱 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.

⚠️ 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.

New Zealand vs Netherlands: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (10.5–39% vs 9.32–49.5%). 🇳🇿 New Zealand is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (15% vs 9–21%).

🏢 Corporate Tax: 🇳🇱 Netherlands offers a lower corporate rate (25.8% vs 28%), which can influence business location decisions.

📈 Capital Gains: 🇳🇱 Netherlands taxes investment gains at a lower rate (38% vs 39%), benefiting investors.

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