The Netherlandse publishes list of recognised developing countries list for 2026 for obtaining tax credits

Dutch tax residents can under certain conditions be eligible for a tax credit in relation to taxes paid at source on account of interest, dividends or royalties received from residents of non-treaty states which are recognized as developing country. For 2026, the following countries qualify as developing countries under this designation: Afghanistan, Angola, Belize, Benin, Bhutan, Bolivia, Burkina Faso, Burundi, Cambodia, Central African Republic, Colombia, Comoros, Republic of the Congo, Democratic Republic of the Congo, Djibouti, El Salvador, Eritrea, Eswatini, The Gambia, Guatemala, Guinea, Guinea-Bissau, Haiti, Honduras, Iraq, Iran, Côte d’Ivoire, Yemen, Cabo Verde, Cameroon, Kenya, Kiribati, Laos, Lesotho, Lebanon, Liberia, Madagascar, Malawi, Mali, Mauritania, Micronesia, Mongolia, Mozambique, Myanmar, Nepal, Nicaragua, Niger, North Korea, Timor-Leste, the Palestinian territories administered by the Palestinian Authority, Papua New Guinea, Peru, Rwanda, Solomon Islands, Samoa, São Tomé and Príncipe, Senegal, Sierra Leone, Sudan, Somalia, Syria, Tajikistan, Tanzania, Togo, Tokelau, Chad, Tuvalu, Vanuatu, South Sudan. Under Article 6 Bvdb 2001, the Netherlands designates “developing countries” by reference to the most recent OECD Development Assistance Committee (DAC) “List of Recipients of Official Development Assistance (ODA)”, excluding the countries classified as high-middle-income. Changes to the DAC list that occur during a calendar year take effect under the decree as of the following calendar year, and countries that cease to qualify generally remain treated as developing countries for that year and the next two calendar years.