The Kiwis enjoyed a comfortably paced win, scoring 152-4 with an over to spare in response to Netherlands' 151-4.
McCullum became the first cricketer to score 2,000 runs in Twenty20 internationals when he was on 21. Kane Williamson made 26 while Corey Anderson was 20 not out.
McCullum won the toss and decided to bowl first.
Tom Cooper was 40 not out for Netherlands.