Income tax in the Netherlands Income tax in the Netherlands Income tax in the Netherlands (personal, rather than corporate) is regulated by the "Wet inkomstenbelasting 2001" (Income Tax Law, 2001). The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year. The system integrates the income tax with fees paid for the general old age pension system (AOW), the pension system for partners of deceased people (), and the national insurance system for special medical care (). There are three categories of income, each with their own tax rates. They are referred to
Corporation tax in the Republic of Ireland covered in more detail in Ireland as a tax haven, however, the main facts regarding Ireland's corporate tax haven status are: Ireland does not appear on the 2017 OECD list of tax havens; only Trinidad and Tobago is on the 2017 OECD list, and no OECD member has ever been listed. Ireland does not appear on the 2017 EU list of 17 tax havens, or the EU's list of 47 "greylist" tax havens; again, no EU-28 country has ever been listed by the EU. In September 2008, the "New York Times" reported that "Britain is facing a potential new problem: