Dutch tax rates 2010 - individuals
Last updated:
02-02-2010
Personal Income tax rates 2010
| Box 1 | Income from employment and home | |||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | |
| of more than | but less than | |||
| - | € 18.218 | 2,30% | € 419 | € 419 |
| € 18.218 | € 32.738 | 10,80% | € 1.568 | € 1.987 |
| € 32.738 | € 54.367 | 42% | € 9.084 | € 11.071 |
| € 54.367 | - | 52% | - | |
Combined rates 2010
| 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 | |||||
| - | € 18.218 | 2,30% | 31,15% | 33,45% | € 6.093 | € 6.093 |
| € 18.218 | € 32.738 | 10,80% | 31,15% | 41,95% | € 6.091 | € 12.184 |
| € 32.738 | € 54.367 | 42% | 42% | € 9.084 | € 21.268 | |
| € 54.367 | - | 52% | 52% | - | ||
|
|
||||||
| 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 | |||||
| - | € 18.218 | 2,30% | 13,25% | 15,55% | € 2.832 | € 2.832 |
| € 18.218 | € 32.738 | 10,80% | 13,25% | 24,05% | € 3.492 | € 6.324 |
| € 32.738 | € 54.367 | 42% | 42% | € 9.084 | € 15.408 | |
| € 54.367 | - | 52% | 52% | - | ||
Income from substantial shareholding
| Box 2 | Income from substantial shareholding | |||
| Rate | 25% | |||
Income from savings and investments
| Box 3 | Income from savings and investments | |||
| Income | 4% | |||
| Rate | 30% | |||
National social insurance contributions 2010
| National social insurance contributions 2010 | |||
| 65+ | |||
| Insurance | Rate | Insurance | Rate |
| AOW | 17,90% | AOW | 0% |
| Anw | 1,10% | Anw | 1,25% |
| AWBZ | 12,15% | AWBZ | 12% |
| Totaal | 31,15% | Total | 13,25% |
Gift and Inheritance tax rates 2010
| Gift and inheritance tax 2010 | ||||||||||
| Taxable gift/heritage | To: partners and children | To: grandchildren | To: others recipients | |||||||
| 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 | |||||||||
| - | € 118.000 | 10% | € 11.800 | € 11.800 | 18% | € 21.240 | € 21.240 | 30% | € 35.400 | € 35.400 |
| € 118.000 | hoger | 20% | 36% | 40% | ||||||
The above information is prepared with utmost care, but please note that the ultimate tax rates may differ from the rate indicated above, for instance as consequence of domestic changes of law, anti-abuse legislation, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate tax rate is for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices: Ph. + 31 (10) 2010466.