33:
1981:. The money collected from the real-estate owners in its area can be used by the municipality to maintain the infrastructure (roads etc.). The real-estate values are estimated independently and updated annually. Taxation varies dramatically over different regions and municipalities. In addition to the property tax itself, there is a complicated additional taxation system for different infrastructural support systems: water-level management, water cleaning, waste management etc. Property tax does not belong to personal allowances deductible for income tax purposes.
1844:
incomes taxed at 36.97% (as of 2024) and higher incomes at 49.50%. Certain expenditures, referred to as personal allowances, can be deducted from income prior to tax calculation. Examples of personal allowances are donations to eligible charities, maintenance costs, medical or study expenses. Income-dependent credits reduce the tax owed. Taxpayers above the official retirement age are entitled to a reduced tax rate.
1631:
1682:
1962:
follow the same financial year and apply the same accounting policies. Members of a tax group are treated as a single taxpayer by tax authorities. Key advantages of fiscal unity are that losses incurred by one company may be deducted from profits generated by other members of the group, and that fixed assets may be transferred between companies without corporate income tax consequences.
1942:
non-Dutch residency; the equal tax treatment allows non-Dutch subsidiaries to better compete with local ones. Substantial holding exemption prevents double corporate taxation of profits. This feature of the tax regime makes the
Netherlands an attractive location for European headquarters. To qualify for substantial holding exemption, at least one of three conditions (tests) must be met:
1619:
2151:
1924:
tax rate was applicable. Taxable amount of €200,000 and above was taxed at a 25.8% tax rate. Corporate tax year is equivalent to calendar year unless stated otherwise in the company's articles of association. Tax year typically follows a 12-month period; deviations are possible in the first year of incorporation.
2001:
received from Dutch residents. In case of emigration, Dutch nationals are considered Dutch residents for further 10 years. Inheritance tax rate ranges from 10% to 40%. A part of inheritance is exempt from taxation; the amount exempted depends on the relationship of beneficiary to the deceased person.
1923:
Generally, private and public companies with Dutch residency are subject to corporate income tax on their worldwide income. Corporate tax rate is based upon taxable amount, which equals taxable profit in the corresponding year minus deductible losses. In 2024, for taxable amount below €200,000, a 19%
1861:
Box 3 concerns income from wealth. Wealth is calculated as value of assets (such as savings or shares) minus any debts. Income from wealth is taxed at a 36% rate. For tax purposes, a fixed return on savings and investments is presumed, based on the actual distribution of Box 3 assets (with different
2015:
by assuming a certain distribution of returns based on the amount of wealth, but, due to a court ruling, the tax is now assessed solely on the actual distribution of assets. The assumed rate of return varies on the type of asset and, for 2023, is assumed to be 0.36% on cash and bank accounts, 6.17%
2010:
In lieu of a dividend or capital gains tax, the
Netherlands levies a tax on "income earned through investments" (box 3) that functions like a wealth tax, assuming fixed rates of return for assets and assessing a (as of 2023) 32% income tax on the assumed return for assets, minus debts, above €57000
1882:
regulation. For value added tax there are three categories: foods and essentials, non-foods and luxuries, and special goods. These three categories have rates of 9%, 21%, and 0%, respectively. The non-foods and luxuries percentage was increased from 19% to 21% on 1 October 2012, while the foods and
1961:
In the
Netherlands, a parent company and one or more of its subsidiaries may form a tax group if certain conditions are met: Primarily, the parent company shall hold at least 95% of shares in the subsidiary. Moreover, the parent company and the subsidiary need to be established in the Netherlands,
1843:
rate on income from work and housing with two tax brackets applies to income in Box 1. In the past, there were four brackets, the highest of which was 72%, but in 1990 it was changed to 60%, and in 2001 it became 52%. The four bracket system was changed to a two bracket system in 2020, with lower
1941:
If qualified for a substantial holding exemption, a parent company is fully exempt from paying tax on the dividends and capital gains it receives from a subsidiary. Substantial holding is defined as holding at least 5% of shares in the subsidiary. The subsidiary concerned may have both Dutch or
1908:
Unlike some states in member countries that make up the EU, the Dutch tax regime allows the deferral of import VAT payment. Instead of conducting payment at the time when goods are imported to the EU, the VAT payment may be deferred to periodic VAT returns. The import VAT needs to be reported;
1932:
To foster innovation research, an innovation box provides tax relief for innovative activities. Profits derived from self-developed intellectual property (including royalties) that qualify for the innovation box are subject to a reduced tax rate. Since
January 1, 2018, the effective tax rate
1862:
rates applied to bank assets and physical assets). Presumed gains are calculated each year based on market returns realized in the past. A tax allowance on capital yields is provided. Certain assets are so called tax-free capital and are exempt from income tax, such as green investments.
1852:
A two-bracket tax of 24.5% and 33% applies to income from substantial interest in a company. A substantial interest in a company is defined as owning at least 5% of its shares, options or profit-sharing certificates; either by the taxpayer themselves or together with their tax partner.
2309:
1865:
For income taxes, the tax year is equivalent to calendar year. Tax returns are due by 1 May of the subsequent year. Married couples submit a joint assessment, except in the case when a divorce petition has been filed.
1909:
however, as the amount may be deducted from the corresponding period VAT return, the deferral can prevent cash flow disadvantage arising from paying import VAT immediately at the time of import to the EU.
2334:
2269:
1933:
applicable to corporate income in the innovation box is 7%. This feature of the tax framework provides a notable tax incentive for research and development activities in the
Netherlands.
1949:
Effective tax rate test: according to Dutch tax standards, a reasonable effective tax rate is applicable to the subsidiary (that is, an effective tax rate of at least 10%).
2677:
1827:
In the
Netherlands, residents pay income tax on their worldwide income. Non-residents are taxed on income sourced in the Netherlands only. Income tax is collected by
2831:
2806:
2761:
2565:
1313:
3326:
2986:
2475:
1699:
2432:
2709:
2418:
3168:
3158:
2776:
1170:
1035:
1030:
3198:
2704:
2771:
1384:
982:
208:
2217:
3057:
3667:
2922:
2826:
2734:
2714:
1584:
775:
1746:
3455:
3090:
1718:
1459:
2392:
32:
3385:
3218:
2949:
2821:
2811:
2801:
2791:
2692:
1661:
1524:
657:
169:
3100:
3095:
2991:
2981:
2966:
2872:
2816:
2682:
1786:
1765:
990:
743:
1810:
1725:
3319:
3260:
2976:
2796:
2781:
2756:
2627:
2468:
2055:
2050:
1918:
460:
3243:
3213:
3126:
3067:
2996:
2927:
2917:
2887:
2877:
642:
238:
3646:
3592:
3405:
3208:
2939:
2932:
2892:
1828:
1732:
1703:
1589:
1308:
3430:
3173:
2912:
2907:
2882:
2060:
1822:
1594:
563:
2243:
3178:
3077:
2971:
2954:
2902:
2897:
2744:
2697:
2126:
1714:
1292:
593:
3312:
3223:
3163:
3136:
2961:
2862:
2850:
2729:
2687:
2672:
2560:
2461:
1534:
3279:
3233:
3114:
3085:
3062:
3015:
2503:
2495:
1802:
925:
397:
2011:
as of 2023 (doubled if a tax partner, eg. spouse, shares the residence). Prior to 2021, the tax functioned like a
1831:. For purposes of determining income tax, income is divided into the following three categories, so called boxes:
1692:
3620:
3517:
3477:
3141:
3037:
3001:
2516:
1794:
972:
550:
507:
358:
213:
62:
1977:
is claimed annually by municipalities. A fraction of the value of real estate (about a per mille) is defined as
3625:
3228:
3193:
3188:
1554:
977:
481:
476:
466:
3630:
3577:
3547:
3248:
2529:
1569:
1509:
1020:
1015:
647:
528:
179:
2366:
3610:
3562:
3507:
3487:
3467:
3370:
2944:
2617:
1654:
1479:
1364:
1359:
965:
544:
363:
3537:
3497:
3375:
1739:
3615:
3502:
3482:
3032:
1559:
1484:
1449:
1434:
1354:
1344:
598:
518:
513:
434:
2045:
1978:
1883:
essentials percentage was increased from 6% to 9% percent on 1 January 2019. The special goods cover:
3557:
3532:
3390:
3288:
2724:
2642:
2622:
1952:
Asset test: less than 50% of total assets of the subsidiary are low-taxed free portfolio investments.
1579:
1544:
1519:
1399:
1379:
556:
233:
94:
3587:
3450:
3445:
3435:
3420:
3415:
3410:
3395:
3380:
3365:
3360:
3355:
3350:
3253:
2867:
2786:
2657:
2637:
2632:
1599:
1499:
1494:
1439:
1424:
1414:
1409:
1404:
1349:
1339:
1334:
1318:
1188:
1134:
947:
455:
2091:
3582:
3572:
3552:
3542:
3527:
3522:
3472:
3440:
3425:
3400:
3293:
2667:
2590:
2065:
1574:
1564:
1549:
1539:
1514:
1464:
1429:
1419:
1389:
1374:
1369:
1224:
1139:
937:
901:
822:
701:
57:
419:
3567:
3492:
3462:
2662:
2612:
2594:
2176:
1647:
1489:
1474:
1469:
1444:
1394:
1194:
915:
867:
807:
723:
664:
376:
343:
149:
3183:
2652:
2603:
2538:
2511:
1529:
1454:
1060:
1025:
1005:
827:
795:
669:
523:
274:
2836:
2719:
2598:
2570:
1990:
1946:
Motive test: shareholding in the subsidiary does not serve as a mere portfolio investment.
1875:
1840:
1798:
1790:
1623:
1239:
1097:
1092:
837:
800:
711:
676:
578:
502:
338:
298:
264:
174:
164:
159:
154:
72:
2283:
2647:
2585:
2580:
1974:
1182:
1154:
1129:
842:
637:
573:
471:
409:
313:
308:
291:
269:
3661:
3146:
2551:
1806:
1254:
932:
857:
748:
681:
615:
583:
450:
392:
353:
333:
303:
218:
139:
134:
109:
99:
41:
3203:
3047:
1970:
1635:
1149:
942:
911:
882:
862:
753:
738:
718:
632:
627:
429:
223:
2766:
2533:
2484:
1998:
1681:
1144:
892:
852:
770:
706:
652:
588:
414:
404:
348:
228:
129:
124:
82:
67:
3151:
2012:
1782:
1249:
1219:
1102:
1087:
1010:
952:
920:
872:
847:
832:
733:
728:
696:
622:
328:
323:
144:
104:
50:
3238:
3131:
3027:
1082:
1000:
995:
691:
686:
497:
424:
114:
1618:
3042:
2607:
2556:
2547:
2448:
2025:
1244:
1212:
906:
896:
817:
812:
785:
758:
568:
318:
259:
254:
87:
2575:
2525:
2453:
2419:"How was my box 3 income calculated on my provisional assessment 2023?"
1055:
887:
790:
780:
119:
77:
3304:
2543:
2521:
1264:
1075:
1070:
1065:
877:
765:
2244:"Soorten inkomstenbelasting - Inkomstenbelasting - Rijksoverheid.nl"
2152:"Tarieven voor personen die de AOW-leeftijd nog niet hebben bereikt"
1279:
1274:
1269:
1259:
1234:
1229:
1176:
1048:
2033:
3308:
2457:
3335:
1675:
192:
24:
1879:
984:
3639:
3601:
3343:
3113:
3076:
3014:
2849:
2743:
2502:
1706:. Unsourced material may be challenged and removed.
2433:"What does the ruling of the Supreme Court mean?"
2310:"Reverse-charge mechanism on import: Article 23"
2218:"International Tax: Netherlands Highlights 2018"
2212:
2210:
2208:
2206:
2204:
2202:
2200:
2198:
2086:
2084:
2082:
2080:
3320:
2469:
1655:
8:
2284:"Belasting aangifte - Belastingteruggave.eu"
2046:General information taxes in the Netherlands
2361:
2359:
2357:
2355:
3327:
3313:
3305:
3119:
3020:
2855:
2749:
2710:Charter for the Kingdom of the Netherlands
2476:
2462:
2454:
2121:
2119:
2117:
2115:
2113:
1835:Box 1: income from work and home ownership
1662:
1648:
1297:
1118:
381:
197:
15:
1766:Learn how and when to remove this message
1171:Institute on Taxation and Economic Policy
2242:Financiën, Ministerie van (2010-11-15).
2127:"Doing Business in the Netherlands 2019"
2705:Proclamation of Indonesian Independence
2076:
1326:
1300:
1162:
1121:
536:
489:
442:
384:
246:
200:
23:
1890:Goods that haven't been introduced yet
1848:Box 2: financial interest in a company
1811:Wet op de vennootschapsbelasting 1969
7:
2449:Dutch Tax and Customs Administration
2016:on investments, and 2.57% on debts.
1704:adding citations to reliable sources
2393:"When do you pay inheritance tax?"
14:
1899:International transport of people
1787:Wet op de inkomstenbelasting 2001
991:Global minimum corporate tax rate
2056:Corporate tax in the Netherlands
2051:Algemeen nut beogende instelling
1919:Corporate tax in the Netherlands
1680:
1629:
1617:
461:Base erosion and profit shifting
31:
2032:) charges the beneficiary of a
1691:needs additional citations for
239:Optimal capital income taxation
1997:) charges beneficiaries of an
1829:Tax and Customs Administration
1309:List of countries by tax rates
1:
2730:Malaysia Airlines Flight MH17
2061:Income tax in the Netherlands
1979:onroerendezaakbelasting (OZB)
1937:Substantial holding exemption
1857:Box 3: savings and investment
1823:Income tax in the Netherlands
1803:Wet op de omzetbelasting 1968
1715:"Taxation in the Netherlands"
744:Natural resources consumption
1957:Tax groups with subsidiaries
1795:Wet op de loonbelasting 1964
594:United States as a tax haven
3668:Taxation in the Netherlands
1779:Taxation in the Netherlands
3684:
2496:Kingdom of the Netherlands
1916:
1820:
508:Offshore financial centres
398:Repatriation tax avoidance
3273:
3122:
3023:
2858:
2822:Rhine–Meuse–Scheldt delta
2752:
2566:Development urban centers
2492:
973:Financial transaction tax
63:Property tax equalization
1314:Tax revenue to GDP ratio
978:Currency transaction tax
564:Liechtenstein tax affair
1887:Goods that are exported
1021:Permanent establishment
1016:Exchange of Information
529:Financial Secrecy Index
180:Medical savings account
3386:Bosnia and Herzegovina
3169:Decorations and medals
2618:Burgundian Netherlands
2339:www.belastingdienst.nl
926:Vehicle miles traveled
545:Ireland as a tax haven
359:Private tax collection
3164:Customs and etiquette
2288:Belastingteruggave.eu
2270:"Diensten met 0% btw"
2092:"Types of income tax"
599:Panama as a tax haven
551:Ireland v. Commission
519:Conduit and sink OFCs
514:Offshore magic circle
435:Unreported employment
3199:Orders of knighthood
2832:World Heritage Sites
2735:Coronavirus pandemic
2725:European debt crisis
2698:Dutch Liberation Day
2623:Habsburg Netherlands
2248:www.rijksoverheid.nl
2072:Notes and references
1791:wage withholding tax
1700:improve this article
1585:United Arab Emirates
1327:Individual Countries
1036:Foreign revenue rule
838:Inheritance (estate)
557:Leprechaun economics
3602:States with limited
2807:Mountains and hills
2658:Batavian Revolution
2638:Spanish Netherlands
2633:Seventeen Provinces
1624:Business portal
1319:Tax rates in Europe
1189:Tax Justice Network
1135:Dhammika Dharmapala
648:Airport improvement
456:Transfer mispricing
247:Distribution of Tax
19:Part of a series on
3058:Telecommunications
2668:Kingdom of Holland
2399:. 27 December 2018
2066:Verhuurdersheffing
1781:is defined by the
1225:Eight per thousand
1140:James R. Hines Jr.
1031:European Union FTT
58:Government revenue
3655:
3654:
3302:
3301:
3269:
3268:
3109:
3108:
3010:
3009:
2987:Political parties
2923:Foreign relations
2845:
2844:
2715:Same-sex marriage
2663:Batavian Republic
2643:Eighty Years' War
2613:Holy Roman Empire
2367:"Corporation tax"
2268:Belastingdienst.
2177:"Income tax rate"
2132:. PwC Netherlands
1776:
1775:
1768:
1750:
1672:
1671:
1607:
1606:
1203:
1202:
1195:Tax Policy Center
948:Negative (income)
724:Environmental tax
606:
605:
524:Financial centres
344:Tax investigation
282:
281:
150:Tax harmonization
3675:
3344:Sovereign states
3329:
3322:
3315:
3306:
3282:
3120:
3091:Public transport
3021:
2856:
2750:
2576:Frankish Kingdom
2539:Migration Period
2478:
2471:
2464:
2455:
2437:
2436:
2429:
2423:
2422:
2415:
2409:
2408:
2406:
2404:
2389:
2383:
2382:
2380:
2378:
2363:
2350:
2349:
2347:
2346:
2331:
2325:
2324:
2322:
2320:
2306:
2300:
2299:
2297:
2295:
2280:
2274:
2273:
2265:
2259:
2258:
2256:
2255:
2239:
2233:
2232:
2230:
2228:
2222:
2214:
2193:
2192:
2190:
2188:
2173:
2167:
2166:
2164:
2162:
2148:
2142:
2141:
2139:
2137:
2131:
2123:
2108:
2107:
2105:
2103:
2088:
1771:
1764:
1760:
1757:
1751:
1749:
1708:
1684:
1676:
1664:
1657:
1650:
1636:Money portal
1634:
1633:
1632:
1622:
1621:
1298:
1119:
1026:Transfer pricing
1006:Tax equalization
985:
933:Corporate profit
569:Luxembourg Leaks
503:Corporate havens
382:
198:
35:
16:
3683:
3682:
3678:
3677:
3676:
3674:
3673:
3672:
3658:
3657:
3656:
3651:
3635:
3621:Northern Cyprus
3603:
3597:
3518:North Macedonia
3339:
3333:
3303:
3298:
3285:
3278:
3265:
3219:Public holidays
3105:
3072:
3006:
2841:
2837:Zuiderzee Works
2739:
2720:Great Recession
2599:Frisian Freedom
2571:Frisian Kingdom
2512:Germanic tribes
2498:
2488:
2482:
2445:
2440:
2431:
2430:
2426:
2417:
2416:
2412:
2402:
2400:
2391:
2390:
2386:
2376:
2374:
2365:
2364:
2353:
2344:
2342:
2333:
2332:
2328:
2318:
2316:
2314:Belastingdienst
2308:
2307:
2303:
2293:
2291:
2282:
2281:
2277:
2267:
2266:
2262:
2253:
2251:
2241:
2240:
2236:
2226:
2224:
2220:
2216:
2215:
2196:
2186:
2184:
2175:
2174:
2170:
2160:
2158:
2156:Belastingdienst
2150:
2149:
2145:
2135:
2133:
2129:
2125:
2124:
2111:
2101:
2099:
2090:
2089:
2078:
2074:
2042:
2030:schenkingsrecht
2022:
2008:
1991:inheritance tax
1987:
1985:Inheritance tax
1968:
1959:
1939:
1930:
1921:
1915:
1906:
1878:system follows
1876:value added tax
1872:
1870:Value added tax
1859:
1850:
1841:progressive tax
1837:
1825:
1819:
1799:value added tax
1772:
1761:
1755:
1752:
1709:
1707:
1697:
1685:
1668:
1630:
1628:
1616:
1609:
1608:
1295:
1285:
1284:
1240:Fiscus Judaicus
1215:
1205:
1204:
1163:Advocacy groups
1116:
1108:
1107:
1098:Trade agreement
1093:Free-trade zone
1051:
1041:
1040:
983:
968:
958:
957:
618:
608:
607:
579:Paradise Papers
420:Debtors' prison
379:
369:
368:
339:Tax preparation
299:Revenue service
294:
284:
283:
195:
185:
184:
165:Double taxation
160:Tax withholding
155:Tax competition
73:Non-tax revenue
53:
12:
11:
5:
3681:
3679:
3671:
3670:
3660:
3659:
3653:
3652:
3650:
3649:
3647:European Union
3643:
3641:
3640:Other entities
3637:
3636:
3634:
3633:
3628:
3623:
3618:
3613:
3607:
3605:
3599:
3598:
3596:
3595:
3593:United Kingdom
3590:
3585:
3580:
3575:
3570:
3565:
3560:
3555:
3550:
3545:
3540:
3535:
3530:
3525:
3520:
3515:
3510:
3505:
3500:
3495:
3490:
3485:
3480:
3475:
3470:
3465:
3460:
3458:
3453:
3448:
3443:
3438:
3433:
3428:
3423:
3418:
3413:
3408:
3406:Czech Republic
3403:
3398:
3393:
3388:
3383:
3378:
3373:
3368:
3363:
3358:
3353:
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2183:. 14 May 2014
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3631:Transnistria
3512:
3244:Coat of arms
3214:Prostitution
3127:Architecture
3068:Trade unions
3052:
3048:Polder model
3033:Central bank
3002:Water boards
2928:Human rights
2918:Homelessness
2888:Demographics
2878:Constitution
2688:World War II
2678:Principality
2494:Part of the
2427:
2413:
2401:. Retrieved
2396:
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2155:
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2134:. Retrieved
2100:. Retrieved
2095:
2029:
2023:
2009:
1994:
1988:
1971:Property tax
1969:
1966:Property tax
1960:
1940:
1931:
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1826:
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1710:
1698:Please help
1693:verification
1690:
1673:
1555:South Africa
1504:
1150:Joel Slemrod
828:Hypothecated
796:Sugary drink
670:Expatriation
549:
467:Double Irish
430:Black market
275:Proportional
224:Laffer curve
209:Price effect
3604:recognition
3578:Switzerland
3513:Netherlands
3261:Terminology
3209:Pornography
2950:Enforcement
2940:Immigration
2913:Health care
2893:Drug policy
2772:Earthquakes
2767:Delta Works
2628:Renaissance
2534:Cananefates
2485:Netherlands
2294:14 December
1999:inheritance
1570:Switzerland
1535:Philippines
1510:New Zealand
1505:Netherlands
1145:Ronen Palan
893:User charge
712:Value-added
677:Consumption
589:Swiss Leaks
477:Single Malt
415:Tax shelter
405:Tax evasion
364:Tax farming
349:Tax shelter
265:Progressive
229:Optimal tax
130:Tax amnesty
125:Tax holiday
83:Tax bracket
68:Tax revenue
3548:San Marino
3508:Montenegro
3488:Luxembourg
3468:Kazakhstan
3371:Azerbaijan
3184:Literature
3174:Irreligion
2982:Parliament
2908:Euthanasia
2883:Corruption
2653:Golden Age
2345:2024-08-29
2341:(in Dutch)
2290:(in Dutch)
2254:2024-08-29
2250:(in Dutch)
2223:. Deloitte
2013:wealth tax
2006:Wealth tax
1904:Import VAT
1817:Income tax
1805:) and the
1783:income tax
1726:newspapers
1480:Kazakhstan
1365:Bangladesh
1360:Azerbaijan
1293:By country
1250:Temple tax
1220:Church tax
1103:ATA Carnet
1088:Free trade
1083:Tariff war
1011:Tax treaty
902:Congestion
843:Land value
734:Eco-tariff
702:Television
658:Solidarity
638:Ad valorem
498:Tax havens
329:Tax shield
324:Tax refund
292:Collection
270:Regressive
145:Tax reform
3483:Lithuania
3338:in Europe
3179:Languages
3078:Transport
3028:AEX index
2972:Provinces
2955:Law Firms
2903:Elections
2898:Education
2827:Volcanoes
2787:Gas field
2745:Geography
2517:Roman Era
1560:Sri Lanka
1525:Palestine
1485:Lithuania
1450:Indonesia
1435:Hong Kong
1355:Australia
1345:Argentina
1213:Religious
1001:Spahn tax
996:Tobin tax
858:Pigouvian
776:Cigarette
749:Severance
682:Departure
490:Locations
443:Corporate
425:Smuggling
193:Economics
115:Tax shift
110:Deduction
100:Exemption
3662:Category
3611:Abkhazia
3563:Slovenia
3558:Slovakia
3533:Portugal
3391:Bulgaria
3336:Taxation
3289:Category
3224:Religion
3137:Cannabis
3053:Taxation
3043:Euronext
2997:Military
2863:Abortion
2851:Politics
2608:Guelders
2591:Flanders
2557:Dorestad
2548:Frisians
2403:10 April
2377:10 April
2319:10 April
2227:10 April
2187:10 April
2161:10 April
2136:10 April
2102:10 April
2040:See also
2026:gift tax
2020:Gift tax
1756:May 2014
1580:Tanzania
1545:Portugal
1520:Pakistan
1400:Colombia
1380:Bulgaria
1245:Leibzoll
1122:Academic
1115:Research
943:Windfall
883:Turnover
863:Property
813:Georgist
759:Stumpage
754:Steering
739:Landfill
719:Dividend
643:Aviation
633:Per unit
628:Indirect
319:Tax lien
255:Tax rate
234:Theories
88:Flat tax
51:Policies
25:Taxation
3588:Ukraine
3538:Romania
3498:Moldova
3456:Ireland
3451:Iceland
3446:Hungary
3436:Germany
3431:Georgia
3421:Finland
3416:Estonia
3411:Denmark
3396:Croatia
3381:Belgium
3376:Belarus
3366:Austria
3361:Armenia
3356:Andorra
3351:Albania
3280:Outline
3234:Symbols
3147:Cuisine
3115:Culture
3086:Cycling
3063:Tourism
3016:Economy
2962:Monarch
2868:Cabinet
2812:Regions
2802:Mammals
2792:Islands
2604:Brabant
2595:Holland
2561:Utrecht
2526:Chamavi
2504:History
1797:), the
1789:), the
1740:scholar
1600:Uruguay
1500:Namibia
1495:Morocco
1460:Ireland
1440:Iceland
1425:Germany
1415:Finland
1410:Denmark
1405:Croatia
1350:Armenia
1340:Algeria
1335:Albania
987:(CCCTB)
853:Payroll
808:General
801:Tobacco
771:Alcohol
707:Tourist
653:Landing
385:General
120:Tax cut
78:Tax law
3616:Kosovo
3583:Turkey
3573:Sweden
3553:Serbia
3543:Russia
3528:Poland
3523:Norway
3503:Monaco
3473:Latvia
3441:Greece
3426:France
3401:Cyprus
3294:Portal
3239:Anthem
3204:People
3142:Cinema
3038:Energy
2817:Rivers
2762:Cities
2552:Franks
2544:Saxons
2530:Batavi
2522:Frisii
1742:
1735:
1728:
1721:
1713:
1575:Taiwan
1565:Sweden
1550:Russia
1540:Poland
1515:Norway
1465:Israel
1430:Greece
1420:France
1390:Canada
1375:Brazil
1370:Bhutan
1265:Kharaj
1173:(ITEP)
1076:Export
1071:Import
1066:Tariff
1056:Custom
953:Wealth
878:Surtax
873:Single
848:Luxury
833:Income
766:Excise
729:Carbon
623:Direct
510:(OFCs)
463:(BEPS)
175:Unions
105:Credit
3568:Spain
3493:Malta
3463:Italy
3229:Sport
3194:Music
3189:Media
2797:Lakes
2757:Birds
2221:(PDF)
2130:(PDF)
1747:JSTOR
1733:books
1490:Malta
1475:Japan
1470:Italy
1445:India
1395:China
1280:Zakat
1275:Nisab
1270:Khums
1260:Jizya
1235:Tithe
1230:Teind
1191:(TJN)
1177:Oxfam
1049:Trade
697:Stamp
692:Sales
687:Hotel
616:Types
3254:Lion
3249:Flag
3152:Wine
2933:LGBT
2405:2019
2379:2019
2321:2019
2296:2016
2229:2019
2189:2019
2163:2019
2138:2019
2104:2019
2034:gift
2024:The
1989:The
1874:The
1719:news
1530:Peru
1455:Iran
1197:(US)
1185:(US)
1179:(UK)
1061:Duty
921:Toll
916:GNSS
912:Road
907:Fuel
818:Gift
786:Meat
482:CAIA
260:Flat
3132:Art
2945:Law
1973:or
1813:).
1702:by
1385:BVI
897:fee
888:Use
791:Sin
781:Fat
3664::
2606:,
2597:,
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