Tax rates in the Netherlands 2012

Combined rates in Box 1 for persons younger than 65
Taxable income 
Tax per bracket

Premium National Insurance

Total rate Total per bracket Cumulative
Of more than But less than          
             
€ 0 € 18,945 1.95 % 31.15 % 33.10 % € 6,271 € 6,271
€ 18,945 € 33,863 10.80 % 31.15 % 41,95 % € 6,258 € 12,529
€ 33,863 € 56,491 42 %   42 % € 9,504 € 22,033
€ 56,491   52 %   52 %    

 

Rate Box 2 (income from a substantial interest in a limited company)


For the year 2012 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 € 2,033
Labour tax credit (max) € 1,611 / € 1,533

 

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.

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