Dividend tax if you receive dividend

If you or your organisation receive dividend from a company (vennootschap) based in the Netherlands, the dividend-paying company must usually withhold dividend tax.

Dividend tax rate

The dividend tax rate is 15%.

Recipient of dividend in or outside the Netherlands?

You may be entitled to offset or reclaim dividend tax that has been withheld. In certain cases, an exemption applies. Whether you qualify for this exemption and how this works primarily depends on whether you, as a recipient, live in or outside the Netherlands. The same applies if your organisation is the recipient.

Recipient of dividend in the Netherlands

Are you a resident of the Netherlands? Then you can offset the withheld dividend tax against the income tax (inkomstenbelasting). In the income tax return, you must state how much Dutch dividend tax has been withheld.

Is your organisation based in the Netherlands? In that case, it can offset the withheld dividend tax against the corporation tax (vennootschapsbelasting). In its corporation tax return, your organisation must state how much Dutch dividend tax has been withheld. In certain situations, your organisation is exempt from Dutch dividend tax or can reclaim Dutch dividend tax (only available in Dutch).

Recipient of dividend outside the Netherlands

Do you live outside the Netherlands or is your organisation based outside the Netherlands? In certain situations, you or your organisation are exempt from Dutch dividend tax or can reclaim Dutch dividend tax.