WorldTax Compareโ† All Comparisons

Netherlands vs Philippines
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
vs
๐Ÿ‡ต๐Ÿ‡ญ Philippines
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
0โ€“35%
Final TRAIN phase; potential review by Congress
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“21%
Reduced 9% rate under review
No change
12%
12% standard; no change
No change
Corporate Tax Rate
Corporate Tax Rate
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
20โ€“25%
25% large; 20% small; Pillar Two for qualifying MNCs
No change
Capital Gains Tax
Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
6โ€“15%
6%/15% maintained
No change
Social Security & Payroll
Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
~16%
Universal health coverage push increasing PhilHealth rates
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

๐Ÿ‡ต๐Ÿ‡ญ Philippines โ€” Local Government Unit (LGU) Taxes

The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%โ€“2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Netherlands vs Philippines: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (9.32โ€“49.5% vs 0โ€“35%). ๐Ÿ‡ต๐Ÿ‡ญ Philippines is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (9โ€“21% vs 12%).

๐Ÿข Corporate Tax: ๐Ÿ‡ต๐Ÿ‡ญ Philippines offers a lower corporate rate (25% vs 25.8%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ต๐Ÿ‡ญ Philippines taxes investment gains at a lower rate (15% vs 38%), benefiting investors.

Related Comparisons

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ง๐Ÿ‡ช BelgiumTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฉ๐Ÿ‡ฐ DenmarkTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ซ๐Ÿ‡ฎ FinlandTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฎ๐Ÿ‡ธ IcelandTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฎ๐Ÿ‡ช IrelandTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ฑ๐Ÿ‡บ LuxembourgTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ณ๐Ÿ‡ด NorwayTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ต๐Ÿ‡ฑ PolandTax comparison