Other tax information

Payroll tax is a tax that NS, as the employer, withholds from the salaries of its employees and then pays to the Dutch Tax and Customs Administration. NS’s costs are largely subject to the high VAT rate. NS can set off the VAT that is charged against the VAT that it has to pay on its sales. Most of NS’s sales are taxed at the lower VAT rate or are zero-rated. In the United Kingdom, the VAT rate on the sale of train tickets is zero. Corporate (income) tax is paid on the taxable profit. The amounts paid or received are shown in the table below, in millions of euros.