Dutch tax rates 2018 – Individuals
Personal income tax rates 2018 - 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 |
|
|
|
|
- |
€ 20.142 |
8,90% |
€ 1.792 |
€ 1.792 |
|
€ 20.142 |
€ 33.994 |
13,20% |
€ 1.828 |
€ 3.620 |
|
€ 33.994 |
€ 68.507 |
40,85% |
€ 14.098 |
€ 17.718 |
|
€ 68.507 |
- |
51,95% |
- |
|
Combined rates 2018 - 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 |
|
|
|
|
|
|
- |
€ 20.142 |
8,90% |
27,65% |
36,55% |
€ 7.362 |
€ 7.362 |
|
€ 20.142 |
€ 33.994 |
13,20% |
27,65% |
40,85% |
€ 5.658 |
€ 13.020 |
|
€ 33.994 |
€ 68.507 |
40,85% |
|
40,85% |
€ 14.099 |
€ 27.119 |
|
€ 68.507 |
- |
51,95% |
|
51,95% |
- |
|
Combined rates 2018 - 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 |
|
|
|
|
|
|
- |
€ 20.142 |
8,90% |
9,75% |
18,65% |
€ 3.756 |
€ 3.756 |
|
€ 20.142 |
€ 33.994 |
13,20% |
9,75% |
22,95% |
€ 3.180 |
€ 6.936 |
|
€ 33.994 |
€ 68.507 |
40,85% |
|
40,85% |
€ 14.098 |
€ 21.034 |
|
€ 68.507 |
- |
51,95% |
|
51,95% |
- |
|
Combined rates 2018 - 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 |
|
|
|
|
|
|
- |
€ 20.142 |
8,90% |
9,75% |
18,65% |
€ 3.756 |
€ 3.756 |
|
€ 20.142 |
€ 34.404 |
13,20% |
9,75% |
22,95% |
€ 3.274 |
€ 7.030 |
|
€ 34.404 |
€ 68.507 |
40,85% |
|
40,85% |
€ 13.931 |
€ 20.961 |
|
€ 68.507 |
- |
51,95% |
|
51,95% |
- |
|
|
Box 2 |
Income from substantial shareholding |
|||
|
Rate |
25% |
|
|
|
|
Box 3 |
|
|
|
|
Taxable income from savings and investments |
Savings part 0,36% |
Investment part 5,38% |
Effective return on investment |
|
Up to € 70,800 |
67% |
33% |
2,02% |
|
€ 70,801 up to € 978,000 |
21% |
79% |
4,33% |
|
€ 978,001 and more |
0% |
100% |
5,38% |
|
National social insurance contributions 2018 |
|||
|
|
|
State pension age |
|
|
Insurance |
Rate |
Insurance |
Rate |
|
AOW |
17,90% |
AOW |
n/a |
|
Anw |
0,1% |
Anw |
0,1% |
|
Wlz |
9,65% |
Wlz |
9,65% |
|
Total |
27,65% |
Total |
9,75% |
|
Levy rebates |
Younger than state pension age |
State pension age and older |
||
|
|
2018 |
2017 |
2018 |
2017 |
|
Maximum general levy rebate - lower income |
€ 2,265 |
€ 2,254 |
€ 1,157 |
€ 1,151 |
|
Maximum general levy rebate - higher income |
- |
- |
- |
- |
|
Employment rebate - lower incomes |
€ 3,249 |
€ 3,223 |
€ 1,659 |
€ 1,645 |
|
Employment rebate - higher incomes |
- |
- |
- |
- |
|
Maximum work bonus |
- |
€ 1,119 |
- |
- |
|
Maximum income dependant combination rebate |
€ 2,801 |
€ 2,778 |
€ 1,431 |
€ 1,419 |
|
Young disabled rebate |
€ 728 |
€ 722 |
|
|
|
Old-age rebate – lower incomes |
|
|
€ 1,418 |
€ 1,292 |
|
Old-age tax rebate – higher incomes |
|
|
€ 72 |
€ 71 |
|
Single old-age tax rebate |
|
|
€ 423 |
€ 438 |
|
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) |
€ 212 |
€ 210 |
|
|
|
Gift and inheritance tax 2018 |
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|
Taxable gift/heritage |
|
To: partners and children |
To: grandchildren |
To: others recipients |
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|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
- |
€ 123,248 |
10% |
€ 12,324 |
€ 12,324 |
18% |
€ 22,184 |
€ 22,184 |
30% |
€ 36,974 |
€ 36,974 |
|
€ 123,248 |
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.utch