Exit tax on a substantial interest, 5% or more of a company. The Netherlands treats the shares as sold on emigration and issues a preserving assessment at the box 2 rates, 24.5% on the first 68,843 EUR and 31% above. Since 2015 the assessment on a substantial interest no longer lapses with time, so it falls due whenever you sell or take dividends.
| Gain accrued at departure | Exit charge at 31% | Kept after tax |
|---|---|---|
| $1M | $310K | $690K |
| $5M | $1.6M | $3.4M |
| $20M | $6.2M | $13.8M |
Flat application of the headline rate to the gain. Exemptions, thresholds, and the date of the sale change the figure.
Official source: Dutch Tax Administration. Checked against it on .
Payment is deferred until you sell or take dividends, without security inside the EU or EEA and against security elsewhere.
Exit tax on a substantial interest, 5% or more of a company.
The Netherlands treats the shares as sold on emigration and issues a preserving assessment at the box 2 rates, 24.5% on the first 68,843 EUR and 31% above. Since 2015 the assessment on a substantial interest no longer lapses with time, so it falls due whenever you sell or take dividends.
Payment is deferred until you sell or take dividends, without security inside the EU or EEA and against security elsewhere.
39 of the 100 addresses on the board levy no personal capital gains tax on listed securities, among them Abu Dhabi, Andorra la Vella, Anguilla, Athens, Bora Bora, Christophe Harbour.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Netherlands exit tax 2026: leaving Amsterdam, rate and deferral, patrician.ch/exit-tax/amsterdam/, October 2026.
Your own portfolio, on your own numbers: the exit tax calculator.
Where the same income keeps more once you have left: moving from Amsterdam.
Further reading, by the Patrician.ch research desk: Retiring Abroad? The Exit Tax That Hits Your Portfolio Before You Sell, on The Good Life Journey.
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