The Dutch Ministry of Finance has issued a notice on the designated developing countries for 2021 for foreign tax credit purposes. In general, the Netherlands only allows a credit for foreign taxes withheld on dividend, interest, and royalty income from developing countries, although a credit may be provided under an applicable tax treaty. For 2021, the designated developing countries include the following:

Afghanistan, Angola, Benin, Bhutan, Bolivia, Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde, Central African Republic, Chad, Colombia, Comoros, Congo (Democratic Republic of), Congo (Republic of), Djibouti, East Timor, El Salvador, Eritrea, Eswatini (formerly Swaziland), Gambia, Guatemala, Guinea, Guinea-Bissau, Haiti, Honduras, Iraq, Ivory Coast, Kenya, Kiribati, Kosovo, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Micronesia, Mongolia, Mozambique, Myanmar, Nepal, Nicaragua, Niger, North Korea, Palestinian Territories, Papua New Guinea, Peru, Rwanda, Sao Tome and Principe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Syria, Tajikistan, Tanzania, Togo, Tokelau, Tuvalu, Vanuatu, and Yemen.

As compared to the list for 2020, Algeria has been removed in the 2021 list and Tajikistan has been added.