Dutch tax rates 2004 - individuals
Last updated:
13-09-2007
Personal income tax rates 2004
Box 1 | Income form employment and home | |||
Taxable income | Tax per bracket | Total per bracket | Cumulative | |
of more than | but less than | |||
- | 16265 | 1,00% | 162 | 162 |
16265 | 29543 | 7,95% | 1055 | 1217 |
29543 | 50652 | 42,00% | 8865 | 10082 |
50652 | - | 52,00% | - |
Box 2 | Income from substantial shareholding | |||
Rate | 25% |
Box 3 | Income from savings and investments | |||
Income | 4% | |||
Rate | 30% |
Combined personal income tax and national social insurance premiums up to 1 July 2004
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 | |||||
- | 16265 | 1,00% | 32,40% | 33,40% | 5432 | 5432 |
16265 | 29543 | 7,95% | 32,40% | 40,35% | 5357 | 10789 |
29543 | 50652 | 42,00% | 42,00% | 8865 | 19654 | |
50652 | - | 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 | |||||
- | 16265 | 1,00% | 14,50% | 15,50% | 2521 | 2521 |
16265 | 29543 | 7,95% | 14,50% | 22,45% | 2980 | 5501 |
29543 | 50652 | 42,00% | 42,00% | 8865 | 14366 | |
50652 | - | 52,00% | 52,00% | - |
Combined personal income tax and national social insurance premiums as from 1 July 2004
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 | |||||
- | 16265 | 1,00% | 32,70% | 33,70% | 5481 | 5481 |
16265 | 29543 | 7,95% | 32,70% | 40,65% | 5397 | 10878 |
29543 | 50652 | 42,00% | 42,00% | 8865 | 19743 | |
50652 | - | 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 | |||||
- | 16265 | 1,00% | 14,80% | 15,80% | 2569 | 2569 |
16265 | 29543 | 7,95% | 14,80% | 22,75% | 3020 | 5589 |
29543 | 50652 | 42,00% | 42,00% | 8865 | 14454 | |
50652 | - | 52,00% | 52,00% | - |
Gift and inheritance tax rates 2004
Taxable gift/heritage | From: | From: | From: | |||||||
Spouse, children, etc. | Brothers, sisters, 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 | |||||||||
- | 21212 | 5,00% | 1060 | 1060 | 26,00% | 5515 | 5515 | 41,00% | 8696 | 8696 |
21212 | 42419 | 8,00% | 1696 | 2756 | 30,00% | 6362 | 11877 | 45,00% | 9543 | 18239 |
42419 | 84829 | 12,00% | 5089 | 7845 | 35,00% | 14843 | 26720 | 50,00% | 21205 | 39444 |
84829 | 169650 | 15,00% | 12723 | 20568 | 39,00% | 33080 | 59800 | 54,00% | 45803 | 85247 |
169650 | 339293 | 19,00% | 32232 | 52800 | 44,00% | 74642 | 134442 | 59,00% | 100089 | 185336 |
339293 | 848219 | 23,00% | 117052 | 169852 | 48,00% | 244284 | 378726 | 63,00% | 320623 | 505959 |
848219 | - | 27,00% | - | - | 53,00% | - | - | 68,00% | - | - |