Tax rates in the Netherlands 2014


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

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Total rate Total per bracket Cumulative
Of more than But less than          
             
€ 0 € 19,645 5.10 % 31.15 % 36.25 % € 7,121 € 7,121
€ 19,645 € 33,363 10.85 % 31.15 % 42 % € 5,761 € 12,882
€ 33,363 €56,531 42 %   42 % € 9,730 € 22,612
€ 56,531   52 %   52 %    

 

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


For the year 2014 the tax rate for income from a substantial interest is 22% over the part of the income in box 2 which is below € 250,000 and 25% for the part of the income above € 250,000.


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) € 2,103
Labour tax credit (max) € 2,097

 

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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