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Generic Tax Name Capital tax - Dividend tax
Tax name in the national language Dividendbelasting
Tax name in English Dividend tax
Member State NL-Netherlands
Tax in force since 1966/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Dividend Tax Law, 1965 (Stb. 621) as last amended by the Law of December 23th 2009, (Stb. 609, 610 en 611).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Persons holding - directly or in the form of certificates - shares and profit-participating loans in Dutch joint-stock companies, private limited companies with limited liability, open limited partnerships and other companies with capital wholly or partly divided in shares (e.g. NV en BV) are liable to Dividend tax. Dividend tax is withheld at source by the company that pays out the dividends.

Tax object and basis of assessment

The dividend tax is an advance levy on personal income tax and corporate income tax.

The tax is payable on income from such securities, including the issue of bonus shares from profit reserves and liquidation dividends for the amount by which they exceed the paid‑up capital.

Deductions, Allowances, Credits, Exemptions




- Dividend tax is not withheld insofar as the dividends are paid to a parent company situated within the Netherlands or the European Union/European Economic Area, which holds 5% or more of the stock of the subsidiary in the Netherlands;


- Restitution of dividend tax is given on demand to legal persons established in the Netherlands, in the European Union/European Economic Area and in so-called third countries which are not subject to corporate income tax;

- A company or fund qualifying for the special regime for investment funds is entitled to a reduction of dividend tax payments insofar as withholding tax has been levied on income received by the investment fund.

Rate(s) Structure

The dividend withholding tax rate is 15%, except when it is lowered by virtue of a tax treaty. In general, a tax treaty lowers the Dividend tax when the company receiving the dividends holds at least 25% of the share capital and is the beneficial owner to the dividends. 

Tax due date

The company paying out the dividends must pay the dividend tax to the tax administration within one month after withholding.

Tax collector

The tax collector of the dividend tax is the central tax administration. The tax administration receives the Dividend tax from the company withholding the tax at source when paying the dividends to the shareholder.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d51mc + d51ob

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,481.00 EUR 0.39
2011 2,590.00 EUR 0.40
2010 2,400.00 EUR 0.38
2009 2,084.00 EUR 0.34
2008 3,951.00 EUR 0.62
2007 3,750.00 EUR 0.61
2006 4,226.00 EUR 0.73
2005 4,262.00 EUR 0.78
2004 3,388.00 EUR 0.65
2003 3,128.00 EUR 0.62
2002 3,490.00 EUR 0.71
2001 4,308.00 EUR 0.90
2000 2,908.00 EUR 0.65