{"country":"netherlands","countryName":"Netherlands","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"box1","title":"Box 1: income tax and national insurance (below AOW age)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":38883,"rate":0.3575},{"from":38883,"to":78426,"rate":0.3756},{"from":78426,"to":null,"rate":0.495}],"source":{"title":"Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1","url":"https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b62fd.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Taxable income from work and home, per year"},{"id":"box1-aow-1946","title":"Box 1 from AOW age (born in 1946 or 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(July 2022); IND form 7524","url":"https://ind.nl/en/residence-permits/work/self-employed-person","retrievedAt":"2026-11-09","effectiveFrom":"2022-07-01","effectiveTo":null}},{"label":"Residence permit as a self-employed person: valid for at most (years)","value":2,"unit":"number","source":{"title":"IND: Residence permit for a self-employed person (updated 13 October 2026); IND / RVO scoring system (July 2022); IND form 7524","url":"https://ind.nl/en/residence-permits/work/self-employed-person","retrievedAt":"2026-11-09","effectiveFrom":"2022-07-01","effectiveTo":null}},{"label":"Points test: at least this on each of A (experience), B (business plan) and C (added value)","value":30,"unit":"number","source":{"title":"IND: Residence permit for a self-employed person (updated 13 October 2026); IND / RVO scoring system (July 2022); IND form 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minimum capital for an NV","value":11250,"unit":"money","source":{"title":"IND: Residence permit for a self-employed person (updated 13 October 2026); IND / RVO scoring system (July 2022); IND form 7524","url":"https://ind.nl/en/residence-permits/work/self-employed-person","retrievedAt":"2026-11-09","effectiveFrom":"2022-07-01","effectiveTo":null}},{"label":"Treaty route: deadline stated by the IND (months)","value":6,"unit":"number","source":{"title":"IND: Residence permit for a self-employed person (updated 13 October 2026); IND / RVO scoring system (July 2022); IND form 7524","url":"https://ind.nl/en/residence-permits/work/self-employed-person","retrievedAt":"2026-11-09","effectiveFrom":"2022-07-01","effectiveTo":null}},{"label":"Orientation year for graduates: permit for at most (years)","value":1,"unit":"number","source":{"title":"IND: Coming to work in the Netherlands (publication 3086); IND form 7523 (2026/3); IND frequently asked questions (orientation 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