taxci_en
 

Dutch tax rates 2019 - individuals

Last updated: 15-01-2020

Personal income tax rates 2019 - younger than state pension age  

Box 1

Income from employment and home

Taxable income    

 

Tax per bracket 

Total per bracket 

Cumulative

of more than 

but less than 

 

 

 

 -

 €  20,384

9.00%

 €    1,834

 €    1,834

 €  20,384

 €  34,300

10.45% 

 €    1,454

 €    3,288

 €  34,300

 €  68,507

38.10%

 €  13,032

 €  16,320

 €  68,507

 - 

51.75%

 - 

 

Combined rates 2019 - younger than state pension age

Box 1 

Income from employment and home, including national social insurance contributions

Taxable income    

 

Tax per bracket 

Premium contribution

Total percentage 

Total per bracket 

Cumulative

of more than 

but less than 

 

 

 

 

 

 - 

 € 20,384

9.00%

27.65%

36.65%

 € 7,471

 €    7,471

 €  20,384

 € 34,300

10.45%

27.65%

38.10%

 € 5,302

 €  12,773

 €  34,300

 € 68,507

38.10%

  -

38.10%

 € 13,032

 €  25,805

 €  68,507

 - 

51.75%

  -

51.75%

 - 

 

 Combined rates 2019 - state pension age and older, born on or after 1 January 1946

Box 1 

Income from employment and home, including national social insurance contributions 

Taxable income 

 

Tax per bracket 

Premium contribution

Total percentage 

Total per bracket 

Cumulative 

of more than 

but less than 

 

 

 

 

 

 - 

 € 20,384

9.00%

9.75%

18.75%

 € 3,822

 €    3,822

 € 20,384

 € 34,300

10.45%

9.75%

20.20%

 € 2,811

 €    6,633

 € 34,300

 € 68,507

38.10%

 -

38.10%

 €13,032

 €  19,665

 € 68,507

 - 

51.75%

 -

51.75%

 - 

 

Combined rates 2019 - state pension age and older, born before 1 January 1946

Box 1 

Income from employment and home, including national social insurance contributions

Taxable income 

 

Tax per bracket 

Premium contribution

Total percentage 

Total per bracket 

Cumulative 

of more than 

but less than 

 

 

 

 

 

 - 

 €20,384

9.00%

9.75%

18.75%

 € 3,822

 €    3,822

 €20,384

 €34,817

10.45%

9.75%

20.20%

 € 2,915

 €    6,737

 €34,817

 €68,507

38.10%

 

38.10%

 €12,836

 €  19,573

 €68,507

 -             

-

 -

51.75% - 

 

 -

 

Box 2

Income from substantial shareholding

Rate 

25%

 

 

 

 

Box 3

 

 

 

Taxable income from savings

and investments

Savings part

0,36%

Investment part

5,38%

Effective return

on investment

Up to € 71,650

67%

33%

1.94%

€ 71,650 up to € 989,736

21%

79%

4.45%

€ 989,736 and more

0%

100%

5.60%

 

National social insurance contributions 2019

 

 

State pension age

 

Insurance

Rate 

Insurance

Rate 

AOW 

17.90%

AOW 

n/a 

Anw 

0.10%

Anw 

0.10%

Wlz

9.65%

Wlz 

9.65%

Total 

27.65%

Total 

9.75%

 

Levy rebates

Younger than state

pension age

State pension age

and older

 

2018

2019

2018

2019

Maximum general levy rebate - lower income

€ 2,265

€ 2,477

€ 1,157

€ 1,268

Maximum general levy rebate - higher income

-

-

-

-

Employment rebate - lower incomes

€ 3,249

€ 3,399

€ 1,659

€ 1,740

Employment rebate - higher incomes

-

-

-

-

Maximum income dependant combination rebate

€ 2,801

€ 2,835

€ 1,431

€ 1,431

Young disabled rebate

€    728

€    737

 -

 -

Old-age rebate – lower incomes

 -

 -

€ 1,418

€ 1,596

Old-age tax rebate – higher incomes

 -

 -

€       72

Single old-age tax rebate

 -

 -

€     423

€    429

Rebate certain green investments (from exemption Box 3)

0.7%

0.7%

0.7%

0.7%

Life course rebate (per year of participation until 2012)

€ 212

€ 215

 -

 -

 

Gift and inheritance tax 2019

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 

 

 

 

 

 

 

 

 

 

-

€124,726

10%

€12,472

€ 12,472

18%

€ 22,450

€ 22,450

30%

€37,417

€ 37,417

€ 12,.727

higher

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 in Amsterdam at +31 (20) 5709440 or Rotterdam at + 31 (10) 2010466.