Tariffs 2006 - tax rates and premiums
Tariffs for wage taxes/national insurance contributions
| Bracket | Annual wages subject to wage tax/national insurance contributions | Up to 65 years old | 65 years old and above |
|---|---|---|---|
| 1 | Up to and including € 17,046 |
34.15% |
16.25% |
| 2 | € 17,047 up to € 30,631 |
41.45% |
23.55% |
| 3 | € 30,632 up to € 52,228 |
42% |
42% |
| 4 | € 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:
| Bracket | Up to 65 years old | 65 years old and above | |
|---|---|---|---|
| 1 | Old-age pension contribution (AOW) | 17.90% |
- |
| Surviving dependants contribution (Anw) | 1.25% |
1.25% |
|
| Exceptional medical expenses contribution (AWBZ) | 12.55% |
12.55% |
|
| Wage tax | 2.45% |
2.45% |
|
| Total | 34.15% |
16.25% |
|
| 2 | Old-age pension contribution (AOW) | 17.90% |
- |
| Surviving dependants contribution (Anw) | 1.25% |
1.25% |
|
| Exceptional medical expenses contribution (AWBZ) | 12.55% |
12.55% |
|
| Wage tax | 9.75% |
9.75% |
|
| Total | 41.45% |
23.55% |
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 € 8,132 or less |
|
| – born in 1949 and later, maximum of | € 1,357 |
12.421% |
Where wages from current employment amount to more than € 8,132 |
| – born in 1946, 1947 or 1948, maximum of | € 1,604 |
14.954% |
Where wages from current employment amount to more than € 8,132 |
| – born in 1944 or 1945, maximum of | € 1,849 |
17.467% |
Where wages from current employment amount to more than € 8,132 |
| – born in 1941, 1942 or 1943, maximum of | € 2,095 |
19.990% |
Where wages from current employment amount to more than € 8,132 |
| Elderly person’s tax credit | € 374 |
Annual wages may not exceed € 31,256 |
|
| Single elderly person’s tax credit | € 562 |
||
| Tax credit for persons handicapped from early childhood | € 645 |
Final levy for employees under 65 years of age
Table tariff
| Annual salary | Wage tax/national insurance contributions | |
|---|---|---|
| Without wage tax and national insurance contributions deduction | With wage tax and national insurance contributions deduction | |
| € 0 | 51.80% |
0.00% |
| € 5,828 | 51.80% |
51.80% |
| € 17,047 | 70.70% |
70.70% |
| € 30,632 | 72.40% |
72.40% |
| € 52,229 | 108.30% |
108.30% |
Single tariff
| Annual salary | Wage tax/national insurance contributions | |
|---|---|---|
| Without wage tax and national insurance contributions deduction | With wage tax and national insurance contributions deduction | |
| € 0 | 34.15% |
0.00% |
| € 5,828 | 34.15% |
34.15% |
| € 17,047 | 41.45% |
41.45% |
| € 30,632 | 42.00% |
42.00% |
| € 52,229 | 52.00% |
52.00% |
Employees liable to pay national insurance contributions only
| Table tariff | Single tariff |
|---|---|
51.80% becomes 46.40% |
34.15% becomes 31.70% |
70.70% becomes 46.40% |
41.45% becomes 31.70% |
72.40% and above becomes 0.00% |
42.00% and above becomes 0.00% |
Employees liable to pay taxes only
| Table tariff | Single tariff |
|---|---|
51.80% becomes 2.50% |
34.15% becomes 2.45% |
70.70% becomes 10.80% |
41.45% becomes 9.75% |
Final levy table for anonymous employees
| Table tariff (grossed up) | 108.30% |
|---|---|
| Single tariff | 52.00% |
Other percentages apply for additional assessment by the Tax and Customs Administration.
Travel costs
| Type of transport | Standard amount for | Amount |
|---|---|---|
| Public transport | Public Transport Pass 2nd class | € 54.00 |
| Public Transport Pass 1st class | € 82.00 |
|
| Bicycle | Bicycle provided for travelling between home & work, addition | € 68.00 |
| Bicycle provided for travelling between home & work, catalogue price | € 749.00 |
|
| Bicycle provided for travelling between home & work, value of interrelated items | € 250.00 |
|
| Other | Exempted allowance per kilometre | € 0.19 |
Telephone
| Standard | Amount for | Amount |
|---|---|---|
| Telephone subscription | per month | € 19.66 |
| per week | € 4.50 |
|
| per day | € 0.90 |
|
| Telephone (line rental and calls) | per month | € 22.69 |
| per week | € 5.22 |
|
| per day | € 1.04 |
Fiscal minimum wage
| Age | Fiscal minimum wage per | ||
|---|---|---|---|
| month | week | day | |
| 15 years | € 406.67 |
€ 93.85 |
€ 18.77 |
| 16 years | € 467.59 |
€ 107.91 |
€ 21.59 |
| 17 years | € 535.42 |
€ 123.56 |
€ 24.72 |
| 18 years | € 616.75 |
€ 142.33 |
€ 28.47 |
| 19 years | € 711.59 |
€ 164.22 |
€ 32.85 |
| 20 years | € 833.59 |
€ 192.37 |
€ 38.48 |
| 21 years | € 982.67 |
€ 226.77 |
€ 45.36 |
| 22 years | € 1,152.09 |
€ 265.87 |
€ 53.18 |
| 23 years or above | € 1,354.75 |
€ 312.64 |
€ 62.53 |
Employee insurance contributions
| Standard | Percentage employee | Percentage employer |
|---|---|---|
| Contribution for Unemployment Insurance (WW) - General Unemployment Fund (Awf) | 5.20% |
3.45% |
| Contribution for Unemployment Insurance (WW) - Redundancy Pay Fund (Wgf)/Sector Fund | - |
variable per sector |
| Basic contribution for Disability Insurance (WAO)/Work and Income (Capacity for Work) Insurance (WIA) | - |
5.40% |
| Differentiated contribution for Disability Insurance (WAO) | - |
variable per employer |
Wage period amounts: maximum income assessable for employee insurance, state pension offset and maximum income assessable for healthcare insurance
| Day | Week | 4-weeks | Month | Quarter | Year | |
|---|---|---|---|---|---|---|
| Maximum income assessable for employee insurance | € 168.00 |
€ 840.00 |
€ 3,360.00 |
€ 3,654.00 |
€ 10,962.00 |
€ 43,848.00 |
| State pension offset for Unemployment Insurance (WW) -General Unemployment Fund (Awf) | € 58.00 |
€ 290.00 |
€ 1,160.00 |
€ 1,261.50 |
€ 3,784.50 |
€ 15,138.00 |
| Maximum income assessable for healthcare insurance premiums (Zvw) | € 115.00 |
€ 575.00 |
€ 2,300.00 |
€ 2,501.25 |
€ 7,503.75 |
€ 30,015.00 |
Other amounts for 2006
| Shareholders with a substantial interest | Minimum usual wage | € 39,000 |
|---|---|---|
| Final levy on gifts for public holidays | Tariff of 15% on a maximum of | € 35 |
| Final levy for wages that are difficult to identify | Maximum value of benefits | |
| per year | € 272 |
|
| per benefit | € 136 |
|
| Authorisation for lower percentage due to exceptional payments | For minimum deviation with income tax | € 227 |