LLC × residence calculator · Edition 2026.09
If you lived in Netherlands: how much tax you would pay on your LLC profit
Since 1 January 2025, the 'Wet aanpassing fiscaal kwalificatiebeleid rechtsvormen' and its 'Besluit vergelijking buitenlandse rechtsvormen' changed how the Netherlands classifies foreign legal forms. An LLC not established in the Netherlands, with no clear Dutch equivalent, does not fall under the 'fixed method' (which by default treats only Netherlands-established entities as opaque): the 'symmetric method' applies instead, following the home country's own tax treatment. If the single-member LLC remains a disregarded entity in the US (no corporate election), the Netherlands treats it as transparent too: the profit flows straight into box 1 and is taxed on the progressive scale up to 49.5%, with no corporate-tax step.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Netherlands, you would pay about $37,793 a year: a 37.8% effective rate.
worldwide income
| Box 1: 2026 progressive scale on the LLC's profit (transparent) | $37,793 |
| Estimated total | $37,793 |
Sources: Belastingdienst, 'Voorlopige aanslag: tarieven en heffingskortingen': box 1 2026: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above · Belastingdienst, 'Box 2: uitleg en tarieven': 24.5% up to €68,843 and 31% above (2026) · Belastingdienst, 'Tarieven voor de vennootschapsbelasting': Vpb 19% up to €200,000 and 25.8% above (2025 and 2026 unchanged) · Wet aanpassing fiscaal kwalificatiebeleid rechtsvormen (Stb. 2024, 331) and Besluit vergelijking buitenlandse rechtsvormen, in force from 1 Jan 2025: symmetric method for non-comparable foreign legal forms not established in the Netherlands (Meijburg & Co and Baker McKenzie analyses) · Fixed exchange rate 0.86 EUR/USD.
Rank 38 of 38 residences by effective rate at this profit.
- The single-member LLC did not elect corporate taxation in the US (it stays a disregarded entity) and has no ETBUS: that is why the Netherlands, via the symmetric method, treats it as transparent and the profit flows straight into box 1.
- No social security contributions, no zelfstandigenaftrek or mkb-winstvrijstelling, no tax credits: just the tax on the scale.
- The dividend from the opaque foreign company corresponds to a substantial interest (≥5%), which is what triggers box 2; below that threshold it would fall under box 3 (savings and investments), not box 2.
- If the LLC elects corporate taxation in the US (check-the-box), or if the 'Besluit' ends up classifying it as not comparable to a clear Dutch equivalent, the symmetric method stops applying and the path becomes Vpb plus box 2 on what is distributed; the Besluit's own legal-forms list (rechtsvormenlijst) could not be opened with the exact detail for a US LLC, so the specific case should be confirmed with an advisor.
- Actually working from the Netherlands (office, staff, effective management) can turn the profit into a permanent establishment or change the qualification, with further nuances under the NL-US tax treaty.
- Dutch CFC rules (ATAD1) can tax income before distribution if the opaque foreign company sits in a low-tax jurisdiction and the resident controls more than 50%; this is assumed not to apply here.
- The 30% expat ruling (30%-regeling) stays at 30% in 2025-2026 but drops to 27% from 2027 (with the salary threshold rising to €50,436); it is not included in this calculation because it requires dependent employment, not LLC profit or dividends.
- Belastingdienst, 'Voorlopige aanslag: tarieven en heffingskortingen': box 1 2026: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above
- Belastingdienst, 'Box 2: uitleg en tarieven': 24.5% up to €68,843 and 31% above (2026)
- Belastingdienst, 'Tarieven voor de vennootschapsbelasting': Vpb 19% up to €200,000 and 25.8% above (2025 and 2026 unchanged)
- Wet aanpassing fiscaal kwalificatiebeleid rechtsvormen (Stb. 2024, 331) and Besluit vergelijking buitenlandse rechtsvormen, in force from 1 Jan 2025: symmetric method for non-comparable foreign legal forms not established in the Netherlands (Meijburg & Co and Baker McKenzie analyses)
- Fixed exchange rate 0.86 EUR/USD.
At three profit levels
What you would pay in Netherlands depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $17,962 | 35.9% | $32,038 |
| $100,000 | $37,793 | 37.8% | $62,207 |
| $250,000 | $112,043 | 44.8% | $137,957 |
Brackets applied (Box 1: 2026 progressive scale on the LLC's profit (transparent))
| Up to 38,883 EUR | 35.8% |
| From 38,883 EUR to 78,426 EUR | 37.6% |
| From 78,426 EUR to and above | 49.5% |
And if it were not an LLC
The five cheapest structures from Netherlands, distributing all the profit.
| Structure | Corporate | Withholding | You, in Netherlands | Total |
|---|---|---|---|---|
| UAE free zone | $0 | $0 | $25,797 | 25.8%$25,797 |
| Hong Kong Ltd | $8,250 | $0 | $23,239 | 31.5%$31,489 |
| Bulgarian EOOD | $10,000 | $4,500 | $18,197 | 32.7%$32,697 |
| Georgian LLC | $15,000 | $4,250 | $16,897 | 36.1%$36,147 |
| Cyprus Ltd | $15,000 | $0 | $21,147 | 36.1%$36,147 |
Frequently asked questions
Does a US LLC pay tax if I live in Netherlands?
The LLC pays no US federal tax if it has no US activity. Since 1 January 2025, the 'Wet aanpassing fiscaal kwalificatiebeleid rechtsvormen' and its 'Besluit vergelijking buitenlandse rechtsvormen' changed how the Netherlands classifies foreign legal forms. An LLC not established in the Netherlands, with no clear Dutch equivalent, does not fall under the 'fixed method' (which by default treats only Netherlands-established entities as opaque): the 'symmetric method' applies instead, following the home country's own tax treatment. If the single-member LLC remains a disregarded entity in the US (no corporate election), the Netherlands treats it as transparent too: the profit flows straight into box 1 and is taxed on the progressive scale up to 49.5%, with no corporate-tax step.
How much would I pay in Netherlands on $100,000 of profit?
On $100,000 of LLC profit, living in Netherlands, you would pay about $37,793 a year: a 37.8% effective rate. The figure comes from applying box 1: 2026 progressive scale on the llc's profit (transparent) to the profit converted to EUR.
Is Netherlands a territorial country?
No: Netherlands taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Netherlands against the other 37 residences: the full ladder.