Tax rates in the Netherlands 2006

 

Up to and including EUR 17,046 34.15% 16.25%
EUR 17,047 up to EUR 30,631 41.45% 23.55%
EUR 30,632 up to EUR 52,228 42% 42%
EUR 52,229 and above 52% 52%

 

Tarriff in the third and fourth brackets comprises wage tax only.

 

The tariff in the first and second brackets is made up as follows:

 

Tax credits for wage tax/national insurance contributions

Amount Percentage Particulars
General tax credit

€ 1,990

   
Employed person’s tax credit  

1.795%

Where wages from current employment amount to EUR 8,132 or less

– born in 1949 and later, maximum of

€ 1,357

12.421%

Where wages from current employment amount to more than EUR 8,132

– born in 1946, 1947 or 1948, maximum of

€ 1,604

14.954%

Where wages from current employment amount to more than EUR 8,132

– born in 1944 or 1945, maximum of

€ 1,849

17.467%

Where wages from current employment amount to more than EUR 8,132

– born in 1941, 1942 or 1943, maximum of

€ 2,095

19.990%

Where wages from current employment amount to more than EUR 8,132

Elderly person’s tax credit

€ 374

 

Annual wages may not exceed EUR 31,256

Single elderly person’s tax credit

€ 562

   
Tax credit for persons handicapped from early childhood

€ 645

 

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