Netherlands (2025)
27.9
% of gross earnings (tax + employee contributions)
-0.1pp YoY
YoY Change
-0.1pp
percentage points
Trend
down
Series length
26
years of data

Data

Netherlands Income Tax and Social Contributions (2025) — source data. OECD.
Year % of gross earnings (tax + employee contributions) YoY Change
2025 27.9 -0.1pp
2024 28 -0.1pp
2023 28.1 -0.8pp
2022 28.9 +0.8pp
2021 28.1 -0.8pp
2020 28.9 -0.6pp
2019 29.5 -0.9pp
2018 30.4 +0.2pp
2017 30.2 +0.2pp
2016 30 -0.2pp
2015 30.2 -0.1pp
2014 30.3 -0.9pp
2013 31.2 -0.8pp
2012 32 +0.3pp
2011 31.7 unchanged
2010 31.7 -0.1pp
2009 31.8 -1pp
2008 32.8 +0.3pp
2007 32.5 unchanged
2006 32.5 unchanged

About this Dataset

Netherlands recorded 27.9 % of gross earnings (tax + employee contributions) in 2025. The latest change was -0.1pp. Across 2000–2025 the series ranges from 27.9 in 2025 to 33.6 in 2000.

This page tracks the combined personal income tax and employee social security contribution rate in Netherlands for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.

Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.

Frequently Asked Questions

This page tracks the combined personal income tax and employee social security contribution rate in Netherlands for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually.

The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations).

The series peaked at 33.6 % of gross earnings (tax + employee contributions) in 2000 and reached its lowest recorded value of 27.9 in 2025. The latest reading of 27.9 in 2025 represents a change of -0.1pp.