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fiscal info individuals

Dutch tax rates 2013 - Individuals

Last updated: 21-01-2013
Personal Income Tax rates 2013 - younger than AOW  pension age  
-   €     19,645 5,85%  €     1,149              €     1,149              
 €     19,645           

 €     33,363         

 10,85%  €     1,488           €     2,637            
 €     33,363  €     55,991           42%  €     9,503           €   12,140           
 €     55,991            -  52%  -   

 

Combined rates 2013 - 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 5,85% 31,15% 37%  €     7,268     €     7,268
 €   19,645      €   33,363 10,85% 31,15% 42%  €     5,761  €   13,029
 €   33,363     €   55,991 42%   42%  €     9,503  €   22,532
 €   55,991  -  52%   52%  -   

 

  

Combined rates 2013 - 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 5,85% 13,25% 19,1%  €     3,752  €     3,752
 €   19,645    €   33,363 10,85% 13,25% 24,1%  €     3,306  €     7,058
 €   33,363  €   55,991 42,%   42%  €     9,503  €   16,561
 €   55,991  -  52%   52%  -   -

  

Combined rates 2013 - 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 5,85% 13,25% 19,1%  €     3,752  €     3,752
 €   19,645  €   33,555 10,85% 13,25% 24,1%  €     3,352  €     7,104

 € v  33,555

  €   55,991 42%   42%  €     9,423  €   16,527
 €   55,991  -  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  25%      

  

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

  

National social insurance contributions 2013
    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 2013
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                   
-  € 118,254  10%  €   11,825  €   11,825 18%  €  21,285      €   21,285 30%  €   35,476  €   35,476
 € 118,254 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 Rotterdam + 31 (10) 2010466 or Amsterdam +31 (20) 5709440.