Dutch tax rates 2021 - individuals

fiscal info individuals

Dutch tax rates 2021 - individuals

Last updated: 08-01-2021

Personal income tax rates 2021 - 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
-	€ 21,043	9.45%	€ 1,989	€ 1,989
€ 21,043	€ 35,129	9.45%	€ 1,331	€ 3,320
€ 35,129	€ 68,507	37.10%	€ 12,384	€ 15,703
€ 68,507	-	49.50%	-

Combined rates 2021 - 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
-	€ 21,043	9.45%	27.65%	37.10%	€ 7,807	€ 7,807
€ 21,043	€ 35,129	9.45%	27.65%	37.10%	€ 5,226	€ 13,033
€ 35,129	€ 68,507	37.10%	-	37.10%	€ 12,384	€ 25,417
€ 68,507	-	49.50%	-	49.50%	-

Combined rates 2021 - 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
-	€ 21,043	9.45%	9.75%	19.20%	€ 4,040	€ 4,040
€ 21,043	€ 35,129	9.45%	9.75%	19.20%	€ 2,705	€ 6,745
€ 35,129	€ 68,507	37.10%	-	37.10%	€ 12,384	€ 19,128
€ 68,507	-	49.50%	-	49.50%	-

Combined rates 2021 - 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
-	€21,043	9.45%	9.75%	19.20%	€ 4,040	€ 4,040
€21,043	€35,941	9.45%	9.75%	19.20%	€ 2,860	€ 6,901
€35,941	€68,507	37.10%		37.10%	€ 12,082	€ 18,983
€68,507	-	49.50%	-	49.50%	-	-

Box 2	Income from substantial shareholding
Rate	26.9%

Box 3
Taxable income from savings and investments	Savings part 0.03%	Investment part 5.69%	Effective return on investment
Up to € 50,000	67%	33%	1.89%
€ 50,000 up to € 950,000	21%	79%	4.50%
€ 950,000 and more	0%	100%	5.69%

National social insurance contributions 2021
		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
	2020	2021	2020	2021
Maximum general levy rebate - lower income	€ 2,711	€ 2,837	€ 1,413	€ 1,469
Maximum general levy rebate - higher income	-	-	-	-
Employment rebate - lower incomes	€ 3,595	€ 4,205	€ 1,873	€ 2,191
Employment rebate - higher incomes	-	-	-	-
Maximum income dependant combination rebate	€ 2,881	€ 2,815	€ 1,452	€ 1,703
Young disabled rebate	€ 749	€ 761	-	-
Old-age rebate – lower incomes	-	-	€ 1,622	€ 1,703
Old-age tax rebate – higher incomes	-	-	€ -	-
Single old-age tax rebate	-	-	€ 436	€ 443
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)	€ 219	€ -	-	-

Gift and inheritance tax 2021
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
-	€128,243	10%	€12,824	€ 12,824	18%	€ 23,084	€23,084	30%	€38,473	€ 38,473
€ 128,243	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.