| Taxable Income () | Tax Per Bracket | Premium National Insurance |
Total Tax Rate % |
| 0 - 19,922 |
8.40% |
28.15% |
36.55% |
| 19,922 - 33,715 |
12.25% |
28.15% |
40.40% |
| 33,715 - 66,421 |
40.40% |
- |
40.40% |
| Above 66,421 |
52% |
- |
52% |
National insurance premiums (premiums social security)
Total premium for the national insurance is 28.15% which
is divided in:
AOW (General Old-age Pensions Act ): 17.9%
ANW (General Surviving Relatives Act): 0.6%
Wlz (Act on long-term care): 9.65%
Rate Box 2 (income from a substantial interest in a
limited company)
For the year 2016 the tax rate for income from a
substantial interest is 25%.
Rate Box 3 (income from savings and investments)
The tax rate for income from savings and investments
stays 30%. Expats with the 30% ruling can opt to be
exempted from taxation on savings and most of the
investments.
Tax credits
After the tax has been calculated based on the above
percentages you can reduce the calculated amount with
the applicable tax credits.
Personal tax credit (max for lower incomes) 2,242
Personal tax credit (max for higher incomes) 0
Personal tax credit for partner without income born
after 1 January 1963 1,047
Personal tax credit for partner without income born
before 1/1/1963 2,242
Labour tax credit (max for lower incomes) 3,103
Labour tax credit (max for higher incomes) 0
If you have children additional tax credits can apply.
There are also other specific tax credits depending on
your situation but the above are the common tax credits.
Lowest Individual Tax Rate in Netherlands is 5.10% and
Highest Rate is 52%
| Taxable Income () | Tax Per Bracket | Premium National Insurance |
| 0 - 19,645 |
5.10% |
31.15% |
| 19,646 - 33,363 |
10.85% |
28.15% |
| 33,364 - 56,531 |
42% |
|
| Above 56,532 |
52% |
Employment income or certain costs can be paid by the
employer (partly) tax-free under strict conditions, for
instance a relocation allowance and extraterritorial
costs.
Certain goods for personal use are not considered assets
to include in the net capital
Depending on an individuals (family) position, the
following tax credits may apply:
the general tax credit
the labor tax credit
the work bonus (applicable to those employees over the
age of 61)
the combination tax credit (for working parents)
the parental leave tax credit
the single parent tax credit
the tax credit for disabled young people
the old-age tax credit
the old-age tax credit for single persons
the tax credit for environmental investments
The corporate tax rate is 20%/25% - The first EUR 200,000 of taxable profit is taxed at 20%. These rates have been in force since 2011.
Both capital gains and regular income (dividends) are taxed. Tax is levied at a fixed rate of 25%. Non-residents are taxable on capital gains and regular income from a substantial interest of a company resident in the Netherlands.
Non-residents are subject to Dutch income tax on income derived from certain specified domestic sources including income sources such as income from real estate located in the Netherlands.
The tax year is on a calendar year basis, i.e. 1 January to 31 December. Individual tax returns will be due on 1st April following the year end.