Dutch tax rates 2020 - individuals

fiscal info individuals

Dutch tax rates 2020 - individuals

Last updated: 19-02-2020

Personal income tax rates 2020 - 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
-	€ 20,711	9.70%	€ 2,009	€ 2,009
€ 20,711	€ 34,712	9.70%	€ 1,358	€ 3,367
€ 34,712	€ 68,507	37.35%	€ 12,622	€ 15,989
€ 68,507	-	49.50%	-

Combined rates 2020 - 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
-	€ 20,711	9.70%	27.65%	37.35%	€ 7,736	€ 7,736
€ 20,711	€ 34,712	9.70%	27.65%	37.35%	€ 5,229	€ 12,965
€ 34,712	€ 68,507	37.35%	-	37.35%	€ 12,622	€ 25,587
€ 68,507	-	49.50%	-	49.50%	-

Combined rates 2020 - 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
-	€ 20,711	9.70%	9.75%	19.45%	€ 4,028	€ 4,028
€ 20,711	€ 34,712	9.70%	9.75%	19.45%	€ 2,723	€ 6,751
€ 34,712	€ 68,507	37.35%	-	37,35%	€ 12,622	€ 19,373
€ 68,507	-	49.50%	-	49.50%	-

Combined rates 2020 - 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
-	€20,711	9.70%	9.75%	19.45%	€ 4,028	€ 4,028
€20,711	€35,375	9.70%	9.75%	19.45%	€ 2,852	€ 6,880
€35,375	€68,507	37.35%		37.35%	€ 12,374	€ 19,254
€68,507	-	49.50%	-	49.50%	-	-

Box 2	Income from substantial shareholding
Rate	26.25%

Box 3
Taxable income from savings and investments	Savings part 0.06%	Investment part 5.33%	Effective return on investment
Up to € 72,797	67%	33%	1.80%
€ 72,797 up to € 1,005,572	21%	79%	4.22%
€ 1,005,572 and more	0%	100%	5.33%

National social insurance contributions 2020
		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
	2019	2020	2019	2020
Maximum general levy rebate - lower income	€ 2,477	€ 2,711	€ 1,268	€ 1,413
Maximum general levy rebate - higher income	-	-	-	-
Employment rebate - lower incomes	€ 3,399	€ 3,595	€ 1,740	€ 1,873
Employment rebate - higher incomes	-	-	-	-
Maximum income dependant combination rebate	€ 2,835	€ 2,881	€ 1,431	€ 1,452
Young disabled rebate	€ 737	€ 749	-	-
Old-age rebate – lower incomes	-	-	€ 1,596	€ 1,622
Old-age tax rebate – higher incomes	-	-	€ -	-
Single old-age tax rebate	-	-	€ 429	€ 436
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)	€ 215	€ 219	-	-

Gift and inheritance tax 2020
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
-	€126,723	10%	€12,672	€ 12,672	18%	€ 22,810	€ 22,810	30%	€38,016	€ 38,016
€ 126,723	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.