Dutch tax rates 2005 - individuals
Last updated:
13-09-2007
| Personal Income tax rates 2005 | ||||||||||
| Box 1 | Income from employment and home | Box 2 | Income from substantial shareholding | |||||||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | Rate | 25% | |||||
| of more than | but less than | |||||||||
| Box 3 | Income from savings and investments | |||||||||
| - | 16893 | 1.80% | 304 | 304 | ||||||
| 16893 | 30357 | 9.35% | 1258 | 1562 | Income | 4% | ||||
| 30357 | 51762 | 42.00% | 8990 | 10552 | Rate | 30% | ||||
| 51762 | - | 52.00% | - | |||||||
| Combined rates 2005 | ||||||||||
| Box 1 | Income from employment and home, including | |||||||||
| national social insurance contributions - up to the age of 65 | ||||||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |||||
| of more than | but less than | |||||||||
| - | 16893 | 1.80% | 32.60% | 34.40% | 5811 | 5811 | ||||
| 16893 | 30357 | 9.35% | 32.60% | 41.95% | 5648 | 11459 | ||||
| 30357 | 51762 | 42.00% | 42.00% | 8990 | 20449 | |||||
| 51762 | - | 52.00% | 52.00% | - | ||||||
| Box 1 | Income from employment and home, including | |||||||||
| national social insurance contributions - as from the age of 65 | ||||||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |||||
| of more than | but less than | |||||||||
| - | 16893 | 1.80% | 14.70% | 16.50% | 2787 | 2787 | ||||
| 16893 | 30357 | 9.35% | 14.70% | 24.05% | 3238 | 6025 | ||||
| 30357 | 51762 | 42.00% | 42.00% | 8990 | 15015 | |||||
| 51762 | - | 52.00% | 52.00% | - | ||||||
| Gift and Inheritance tax rates 2005 | ||||||||||
| Gift and inheritance tax | 2005 | |||||||||
| Taxable gift/heritage | From: | From: | From: | |||||||
| Spouse, children, etc. | Brothers, sisters, etc. | Others | ||||||||
| Tax per bracket | Total per bracket | Cumulative | Tax per bracket | Total per bracket | Cumulative | Tax per bracket | Total per bracket | Cumulative | ||
| of more than | but less than | |||||||||
| - | 21509 | 5.00% | 1075 | 1075 | 26.00% | 5592 | 5592 | 41.00% | 8818 | 8818 |
| 21509 | 43013 | 8.00% | 1720 | 2795 | 30.00% | 6451 | 12043 | 45.00% | 9676 | 18494 |
| 43013 | 86017 | 12.00% | 5160 | 7955 | 35.00% | 15051 | 27094 | 50.00% | 21502 | 39996 |
| 86017 | 172026 | 15.00% | 12901 | 20856 | 39.00% | 33543 | 60637 | 54.00% | 46444 | 86440 |
| 172026 | 344044 | 19.00% | 32683 | 53539 | 44.00% | 75687 | 136324 | 59.00% | 101490 | 187930 |
| 344044 | 860095 | 23.00% | 118691 | 172230 | 48.00% | 247704 | 384028 | 63.00% | 325112 | 513042 |
| 860095 | - | 27.00% | - | - | 53.00% | - | - | 68.00% | - | - |