Dutch tax rates 2009 - individuals
Last updated:
09-01-2009
Personal Income Tax rates 2009
| Box 1 | Income from employment and home | |||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | |
| of more than | but less than | |||
| - | € 17.878 | 2,35% | € 420 | € 420 |
| € 17.878 | € 32.127 | 10,85% | € 1.546 | € 1.966 |
| € 32.127 | € 54.776 | 42,00% | € 9.512 | € 11.478 |
| € 54.776 | - | 52,00% | - | |
| Box 2 | Income from substantial shareholding | |||
| Rate | 25% | |||
| Box 3 | Income from savings and investments | |||
| Income | 4% | |||
| Rate | 30% | |||
Combined rates 2009
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - up to the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 17.878 | 2,35% | 31,15% | 33,50% | € 5.989 | € 5.989 |
| € 17.878 | € 32.127 | 10,85% | 31,15% | 42,00% | € 5.984 | € 11.973 |
| € 32.127 | € 54.776 | 42,00% | 42,00% | € 9.512 | € 21.485 | |
| € 54.776 | - | 52,00% | 52,00% | - | ||
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - as from the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 17.878 | 2,35% | 13,25% | 15,60% | € 2.788 | € 2.788 |
| € 17.878 | € 32.127 | 10,85% | 13,25% | 24,10% | € 3.434 | € 6.222 |
| € 32.127 | € 54.776 | 42,00% | 42,00% | € 9.512 | € 15.734 | |
| € 54.776 | - | 52,00% | 52,00% | - | ||
| National social insurance contributions | ||||
| 65+ | ||||
| Insurance | Rate | Insurance | Rate | |
| AOW | 17,90% | AOW | 0,00% | |
| Anw | 1,10% | Anw | 1,25% | |
| AWBZ | 12,15% | AWBZ | 12,00% | |
| Totaal | 31,15% | Total | 13,25% | |
| Taxable gift/heritage | From: | From: | From: | |||||||
| Spouse, children, etc. | Brothers, sisters, father, mother etc. | Others | ||||||||
| 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 | |||||||||
| - | € 22.763 | 5,00% | € 1.138 | € 1.138 | 26,00% | € 5.918 | € 5.918 | 41,00% | € 9.332 | € 9.332 |
| € 22.763 | € 45.519 | 8,00% | € 1.820 | € 2.958 | 30,00% | € 6.826 | € 12.744 | 45,00% | € 10.240 | € 19.572 |
| € 45.519 | € 91.026 | 12,00% | € 5.460 | € 8.418 | 35,00% | € 15.927 | € 28.671 | 50,00% | € 22.753 | € 42.325 |
| € 91.026 | € 182.042 | 15,00% | € 13.652 | € 22.070 | 39,00% | € 35.496 | € 64.167 | 54,00% | € 49.148 | € 91.473 |
| € 182.042 | € 364.073 | 19,00% | € 34.585 | € 56.655 | 44,00% | € 80.093 | € 144.260 | 59,00% | € 107.398 | € 198.871 |
| € 364.073 | € 910.163 | 23,00% | € 125.600 | € 182.255 | 48,00% | € 262.123 | € 406.383 | 63,00% | € 344.036 | € 542.907 |
| € 910.163 | - | 27,00% | - | - | 53,00% | - | - | 68,00% | - | - |
If you require more information, or advice on your company's specific tax position, please feel free to contact us by e-mail or by telephone at our office at + 31 10 2010466.