Philippines vs Netherlands
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ต๐ญ Philippines โ Local Government Unit (LGU) Taxes
The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%โ2% 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.
๐ณ๐ฑ 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.
Philippines vs Netherlands: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฑ Netherlands has a higher top income tax rate (0โ35% vs 9.32โ49.5%). ๐ต๐ญ Philippines is more favourable for high earners.
๐ VAT/Sales Tax: Netherlands has a higher consumption tax (12% vs 9โ21%).
๐ข Corporate Tax: ๐ต๐ญ Philippines offers a lower corporate rate (25% vs 25.8%), which can influence business location decisions.
๐ Capital Gains: ๐ต๐ญ Philippines taxes investment gains at a lower rate (15% vs 38%), benefiting investors.