Dutch tax rates 2017 - individuals
Personal Income Tax rates 2017 - younger than state pension age
| - | € 19,982 | 8,90% | € 1,778 | € 1,778 |
| € 19,982 |
€ 33,791 |
13,15% | € 1,816 | € 3,594 |
| € 33,791 | € 67,072 | 40,80% | € 13,579 | € 17,173 |
| € 67,072 | - | 52% | - |
Combined rates 2017 - 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 | |||||
| - | € 19,982 | 8,90% | 27,65% | 36,55% | € 7,303 | € 7,303 |
| € 19,982 | € 33,791 | 13,15% | 27,65% | 40,80% | € 5,634 | € 12,937 |
| € 33,791 | € 67,072 | 40,80% | 40,80% | € 13,578 | € 26,515 | |
| € 67,072 | - | 52% | 52% | - | ||
|
Combined rates 2017 - state pension age and older, born after 1 January 1946
|
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| Box 1 | Income from employment and home, including | |||||
|
National social insurance contributions |
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| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 19,982 | 8,90% | 9,75% | 18,65% | € 3,726 | € 3,726 |
| € 19,982 | € 33,791 | 13,15% | 9,75% | 22,90% | € 3,162 | € 6,888 |
| € 33,791 | € 67,072 | 40,80% | 40,80% | € 13,578 | € 20,466 | |
| € 67,072 | - | 52% | 52% | - | - | |
|
Combined rates 2017 - 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 | |||||
| - | € 19,982 | 8,90% | 9,75% | 18,65% | € 3,726 | € 3,726 |
| € 19,982 | € 34,130 | 13,15% | 9,75% | 22,90% | € 3,239 | € 6,965 |
|
€ 34,130 |
€ 67,072 | 40,80% | 40,80% | € 13,440 | € 20,405 | |
| € 67,072 | - | 52% | 52% | - | ||
| Box 2 | Income from substantial shareholding | |||
| Rate | 25% | |||
| Box 3 | |||
|
Taxable income from savings and investments |
Savings part 1,63% |
Investment part 5,39% |
Effective return on investment |
| Up to € 75,000 | 67% | 33% | 2,87% |
| € 75,000 up to € 975,000 | 21% | 79% | 4,60% |
| € 975,000 and more | 0% | 100% | 5,39% |
| National social insurance contributions 2017 | |||
| 65+ | |||
| Insurance | Rate | Insurance | Rate |
| AOW | 17,90% | AOW | n/a |
| Anw | 0,1% | Anw | 0,1% |
| WLZ | 9,65% | AWBZ | 9,65% |
| Total | 27,65% | Total | 9,75% |
| Levy rebates |
Younger than state pension age |
State pension age and older |
||
| 2017 | 2016 | 2017 | 2016 | |
| Maximum general levy rebate - lower income | € 2,254 | € 2,242 | € 1,151 | € 1,145 |
| Maximum general levy rebate - higher income | - | - | - | - |
| Maximum work bonus | € 3,223 | € 3,103 | € 1,645 | € 1,585 |
| Employment rebate - lower income | - | - | - | - |
| Employment rebate - higher income | € 1,119 | € 1,119 | ||
| Maximum income dependant combination rebate | € 2,778 | € 2,769 | € 1,419 | € 1,413 |
| Young disabled rebate | € 722 | € 719 | ||
| Old-age rebate | € 1,292 | € 1,187 | ||
| Old-age tax rebate (income higher than € 36,057) | € 71 | € 70 | ||
| Single old-age tax rebate | € 438 | € 436 | ||
| Life course rebate | € 210 | € 209 | ||
| Rebate certain social/cultural/venture capital investments (from exemption Box 3) | 0,7% | 0,7% | 0,7% | 0,7% |
| Gift and inheritance tax 2017 | ||||||||||
| 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 | |||||||||
| - | € 122,269 | 10% | € 12,227 | € 12,227 | 18% | € 22,008 | € 22,008 | 30% | € 36,681 | € 36,681 |
| € 122,269 | 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.