Dutch tax rates 2016 - individuals
Personal Income Tax rates 2016 - younger than AOW pension age
| - | € 19,922 | 8,40% | € 1,673 | € 1,673 |
| € 19,922 |
€ 33,715 |
12,25% | € 1,689 | € 3,362 |
| € 33,715 | € 66,421 | 40,40% | € 13,213 | € 16,575 |
| € 66,421 | - | 52% | - |
Combined rates 2016 - 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 | |||||
| - | € 19,922 | 8,40% | 28,15% | 36,55% | € 7,281 | € 7,281 |
| € 19,922 | € 33,715 | 12,25% | 28,15% | 40,40% | € 5,572 | € 12,853 |
| € 33,715 | € 66,421 | 40,40% | 40,40% | € 13,213 | € 26,066 | |
| € 66,421 | - | 52% | 52% | - | ||
|
Combined rates 2016 - born after 1 January 1946
|
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| 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 | |||||
| - | € 19,922 | 8,40% | 10,25% | 18,65% | € 3,715 | € 3,715 |
| € 19,922 | € 33,715 | 12,25% | 10,25% | 22,50% | € 3,103 | € 6,818 |
| € 33,715 | € 66,421 | 40,40% | 40,40% | € 13,213 | € 20,031 | |
| € 66,421 | - | 52% | 52% | - | - | |
|
Combined rates 2016 - 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 | |||||
| - | € 19,922 | 8,40% | 10,25% | 18,65% | € 3,715 | € 3,715 |
| € 19,922 | € 34,027 | 12,25% | 10,25% | 22,50% | € 3,173 | € 6,888 |
|
€ 34,027 |
€ 66,421 | 40,40% | 40,40% | € 13,087 | € 19,975 | |
| € 66,421 | - | 52% | 52% | - | ||
The second bracket amounts to € 34.027 for taxpayers who are born before 1 January 1946.
| Box 2 | Income from substantial shareholding | |||
| Rate | 25% | |||
The tax rate on taxable income from substantial interest is 25%. Only in 2014 a reduced rate of 22% applied if the taxable income from a substantial interest did not exceed € 250.000. On the excess the standard rate of 25% applied.
| Box 3 | Income from savings and investments | |||
| Income | 4% | |||
| Rate | 30% | |||
| National social insurance contributions 2015 | |||
| 65+ | |||
| Insurance | Rate | Insurance | Rate |
| AOW | 17,90% | AOW | n/a |
| Anw | 0,6% | Anw | 0,6% |
| WLZ | 9,65% | AWBZ | 9,65% |
| Total | 28,15% | Total | 10,25% |
| Gift and inheritance tax 2015 | ||||||||||
| 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 | |||||||||
| - | € 121,903 | 10% | € 12,190 | € 12,190 | 18% | € 21,942 | € 21,942 | 30% | € 36,570 | € 36,570 |
| € 121,903 | 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.