taxci_en
 

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% - -