Netherlands (Holland) - Tax Guide for Freelance Contractors
Welcome to our guide to Dutch Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, The Netherlands.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in The Netherlands. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in The Netherlands.
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Dutch Income Tax
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Dutch Social Security
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Dutch Visas and Work Permits
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Umbrella and Contract Management Services in Netherlands
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Download our Dutch Taxation Factsheet
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Useful Forms and Leaflets for Dutch Tax
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Contact our Dutch Tax Specialists
Social Security
Residents and non-residents working in The Netherlands are required to pay social security contributions on their gross salary in The Netherlands or in the country of their employer after an E101 has been issued.
The Netherlands has two types of social security:
- employee social security contributions which form part of the lowest two income tax rates under Box 1, and
- employer’s social security contributions to be paid on the employee’s gross salary.
Social security rates for 2011:
- ca. 20.91% for employers on gross salaries, including:
- 7.75% health of up to a maximum of EUR 33’427 per year,
- 0.34% is for child care,
- 5.70% general standard disability contribution of up to a maximum of EUR 32’332 per year,
- 0.09% disability insurance surcharge,
- 0.63% work resumption premium,
- 2.20% average redundancy contribution (Wachtgeld)
- 4.20% unemployment general contribution of up to a maximum of EUR 32’332 per year.