Dutch tax rates 2007 - individuals
Last updated:
07-02-2007
| Box 1 | Income from employment and home | |||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | |
| of more than | but less than | |||
| - | 17319 | 2,50% | 432 | 432 |
| 17319 | 31122 | 10,25% | 1414 | 1846 |
| 31122 | 53064 | 42,00% | 9215 | 11061 |
| 53064 | - | 52,00% | - |
| Combined rates 2007 | ||||||
| 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 | |||||
| - | 17319 | 2,50% | 31,15% | 33,65% | 5827 | 5827 |
| 17319 | 31122 | 10,25% | 31,15% | 41,40% | 5714 | 11541 |
| 31122 | 53064 | 42,00% | 42,00% | 9215 | 20756 | |
| 52228 | - | 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 | |||||
| - | 17319 | 2,50% | 13,25% | 15,75% | 2727 | 2727 |
| 17319 | 31122 | 10,25% | 13,25% | 23,50% | 3243 | 5970 |
| 31122 | 53064 | 42,00% | 42,00% | 9215 | 15185 | |
| 52228 | - | 52,00% | 52,00% | - | ||
| Box 2 | Income from substantial shareholding | |||
| Rate | 22% | For income up to € 250,000 | ||
| Rate | 25% | For income exceeding € 250,000 | ||
| Box 3 | Income from savings and investments | |||
| Income | 4% | |||
| Rate | 30% |
| National social insurance contributions | ||||
| 65+ | ||||
| Insurance | Rate | Insurance | Rate | |
| AOW | 17,90% | AOW | 0,00% | |
| Anw | 1,25% | Anw | 1,25% | |
| AWBZ | 12,00% | AWBZ | 12,00% | |
| Totaal | 31,15% | Total | 13,25% | |
| Gift and inheritance tax | 2007 | ||||||||||||
| Taxable gift/heritage | From: | From: | From: | From: | |||||||||
| Spouse, children, etc. | Grand children, great grand children | 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 | ||||||||||||
| - | 22051 | 5,00% | 1102 | 1102 | 8,00% | 1764 | 1764 | 26,00% | 5733 | 5733 | 41,00% | 9040 | 9040 |
| 22051 | 44096 | 8,00% | 1763 | 2865 | 12,80% | 2821 | 4585 | 30,00% | 6613 | 12346 | 45,00% | 9920 | 18960 |
| 44096 | 88181 | 12,00% | 5290 | 8155 | 19,20% | 8464 | 13049 | 35,00% | 15429 | 27775 | 50,00% | 22042 | 41002 |
| 88181 | 176353 | 15,00% | 13225 | 21380 | 24,00% | 21161 | 34210 | 39,00% | 34387 | 62162 | 54,00% | 47612 | 88614 |
| 176353 | 352696 | 19,00% | 33505 | 54885 | 30,40% | 53608 | 87818 | 44,00% | 77590 | 139752 | 59,00% | 104042 | 192656 |
| 352696 | 881722 | 23,00% | 121675 | 176560 | 36,80% | 194681 | 282499 | 48,00% | 253932 | 393684 | 63,00% | 333286 | 525942 |
| 881722 | - | 27,00% | - | - | 43,20% | - | - | 53,00% | - | - | 68,00% | - | - |
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