Tax rates in the Netherlands 2006
| Up to and including € 17,046 | 34.15% | 16.25% |
| € 17,047 up to € 30,631 | 41.45% | 23.55% |
| € 30,632 up to € 52,228 | 42% | 42% |
| € 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% |
1 | Old-age pension contribution (AOW) | 17.90% |
|
1.25% |
1.25% |
|||||
| 2.45% | 2.45% | |||||
| 34.15% | 16.25% | |||||
| 2 | Old-age pension contribution (AOW)17.90% | |||||
| 1.25% | 1.25% | |||||
| 12.55% | 12.55% | |||||
| 9.75% | 9.75% | |||||
| 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
| Wage tax/national insurance contributions | |
|---|---|
| 51.80% | 0.00% |
| 51.80% | 51.80% |
| 70.70% | 70.70% |
| 72.40% | 72.40% |
| 108.30% | 108.30% |
Single tariff
| Wage tax/national insurance contributions | |
|---|---|
| 34.15% | 0.00% |
| 34.15% | 34.15% |
| 41.45% | 41.45% |
| 42.00% | 42.00% |
| 52.00% | 52.00% |
Employees liable to pay national insurance contributions only
| 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
| 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
| 108.30% |
|---|
| 52.00% |