Dutch tax rates 2014 - Individuals

fiscal info individuals

Dutch tax rates 2014 - Individuals

Last updated: 22-01-2014

Personal Income Tax rates 2014 - younger than AOW pension age

-	€ 19,645	5,1%	€ 1,002	€ 1,002
€ 19,645	€ 33,363	10,85%	€ 1,488	€ 2,490
€ 33,363	€ 56,531	42%	€ 9,731	€ 12,221
€ 56,531	-	52%	-

Combined rates 2014 - younger than AOW 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
-	€ 19,645	5,1%	31,15%	36,25%	€ 7,121	€ 7,121
€ 19,645	€ 33,363	10,85%	31,15%	42%	€ 5,761	€ 12,882
€ 33,363	€ 56,531	42%		42%	€ 9,730	€ 22,612
€ 56,531	-	52%		52%	-
Combined rates 2014 - born 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
-	€ 19,645	5,1%	13,25%	18,35%	€ 3,604	€ 3,604
€ 19,645	€ 33,363	10,85%	13,25%	24,1%	€ 3,306	€ 6,910
€ 33,363	€ 56,531	42,%		42%	€ 9,730	€ 16,640
€ 56,531	-	52%		52%	-	-

Combined rates 2014 - 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
-	€ 19,645	5,1%	13,25%	18,35%	€ 3,604	€ 3,604
€ 19,645	€ 33,555	10,85%	13,25%	24,1%	€ 3,352	€ 6,956
€ 33,555	€ 56,531	42%		42%	€ 9,649	€ 16,605
€ 56,531	-	52%		52%	-

The second bracket amounts to € 33.555 for taxpayers who are born before 1 January 1946.

Box 2	Income from substantial shareholding
Rate	22%

The tax rate on taxable income from substantial interest is 25%. Only in 2014 a reduced rate of 22% applies if the taxable income from a substantial interest does not exceed € 250.000. On the excess the standard rate of 25% applies.

Box 3	Income from savings and investments
Income	4%
Rate	30%

National social insurance contributions 2014
		65+
Insurance	Rate	Insurance	Rate
AOW	17,90%	AOW	n/a
Anw	0,6%	Anw	0,6%
AWBZ	12,65%	AWBZ	12,65%
Total	31,15%	Total	13,25%

Gift and inheritance tax 2014
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
-	€ 117,214	10%	€ 11,721	€ 11,721	18%	€ 21,098	€ 21,098	30%	€ 35,165	€ 35,165
€ 117,214	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 +31 (20) 5709440 or Rotterdam + 31 (10) 2010466.