Capital Gains Tax (Effective) in Netherlands compared to Europe

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Click name of country for detailed information
Finland 34.00%
France 33.30%
Ireland 33.00%
Iceland 31.80%
Sweden 30.00%
UK 28.00%
Portugal 28.00%
Austria 27.50%
Slovak Rep. 25.00%
Denmark 24.00%
Norway 24.00%
Russia 20.00%
Cyprus 20.00%
Estonia 20.00%
Serbia 20.00%
Luxembourg 19.48%
Spain 19.00%
Ukraine 18.00%
Liechtenstein 17.01%
Albania 15.00%
Hungary 15.00%
Greece 15.00%
Lithuania 15.00%
Latvia 15.00%
Czech Rep. 15.00%
Belarus 13.00%
Malta 12.00%
Bosnia & H. 10.00%
Moldova 10.00%
Macedonia 10.00%
Bulgaria 10.00%
Slovenia 10.00%
Montenegro 9.00%
Andorra 6.00%
Netherlands 1.62%
Romania 0.00%
Switzerland 0.00%
Croatia 0.00%
Germany 0.00%
Poland 0.00%
Italy 0.00%
Turkey 0.00%
Belgium 0.00%
Monaco 0.00%

Netherlands: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


The Netherlands has good housing statistics. Statistics Netherlands has a monthly house price index. Statline Netherlands publishes quarterly average purchase price for all dwellings. The Netherlands Institute of Real Estate Brokers (NVM) has development house prices. General economics statistics are from Statistics Netherlands.