Dutch tax rates 2008 - individuals
Last updated:
19-09-2008
| Personal Income tax rates 2008 | ||||||||||
| 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 | |||||||||
| - | € 17.579 | 2,45% | € 430 | € 430 | Box 3 | Income from savings and investments | ||||
| € 17.579 | € 31.589 | 10,70% | € 1.499 | € 1.929 | ||||||
| € 31.589 | € 53.860 | 42,00% | € 9.353 | € 11.282 | Income | 4% | ||||
| € 53.860 | - | 52,00% | - | Rate | 30% | |||||
| Combined rates 2008 | ||||||||||
| 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 | |||||||||
| - | € 17.579 | 2,45% | 31,15% | 33,60% | € 5.906 | € 5.906 | ||||
| € 17.579 | € 31.589 | 10,70% | 31,15% | 41,85% | € 5.863 | € 11.769 | ||||
| € 31.589 | € 53.860 | 42,00% | 42,00% | € 9.353 | € 21.122 | |||||
| € 53.860 | - | 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 | |||||||||
| - | € 17.579 | 2,45% | 13,25% | 15,70% | € 2.759 | € 2.759 | ||||
| € 17.579 | € 31.589 | 10,70% | 13,25% | 23,95% | € 3.355 | € 6.114 | ||||
| € 31.589 | € 53.860 | 42,00% | 42,00% | € 9.353 | € 15.467 | |||||
| € 53.860 | - | 52,00% | 52,00% | - | ||||||
| Rates 2008 | ||||
| National social insurance contributions | ||||
| 65+ | ||||
| Insurance | Rate | Insurance | Rate | |
| AOW | 17,90% | AOW | 0,00% | |
| Anw | 1,10% | Anw | 1,25% | |
| AWBZ | 12,15% | AWBZ | 12,00% | |
| Totaal | 31,15% | Total | 13,25% | |
| Gift and Inheritance tax rates 2008 | |||||||||||||
| Gift and inheritance tax | 2008 | ||||||||||||
| 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 | ||||||||||||
| - | € 22.382 | 5,00% | € 1.119 | € 1.119 | 8,00% | € 1.790 | € 1.790 | 26,00% | € 5.819 | € 5.819 | 41,00% | € 9.176 | € 9.176 |
| € 22.382 | € 44.758 | 8,00% | € 1.790 | € 2.909 | 12,80% | € 2.864 | € 4.654 | 30,00% | € 6.712 | € 12.531 | 45,00% | € 10.069 | € 19.245 |
| € 44.758 | € 89.504 | 12,00% | € 5.369 | € 8.278 | 19,20% | € 8.591 | € 13.245 | 35,00% | € 15.661 | € 28.192 | 50,00% | € 22.373 | € 41.618 |
| € 89.504 | € 178.999 | 15,00% | € 13.424 | € 21.702 | 24,00% | € 21.478 | € 34.723 | 39,00% | € 34.903 | € 63.095 | 54,00% | € 48.327 | € 89.945 |
| € 178.999 | € 357.987 | 19,00% | € 34.007 | € 55.709 | 30,40% | € 54.412 | € 89.135 | 44,00% | € 78.754 | € 141.849 | 59,00% | € 105.602 | € 195.547 |
| € 357.987 | € 894.948 | 23,00% | € 123.501 | € 179.210 | 36,80% | € 197.601 | € 286.736 | 48,00% | € 257.741 | € 399.590 | 63,00% | € 338.285 | € 533.832 |
| € 894.948 | - | 27,00% | - | - | 43,20% | - | - | 53,00% | - | - | 68,00% | - | - |
If you require more information, or advice on your company's specific tax position, please feel free to contact us by e-mail or by telephone at our office at + 31 10 2010466.