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 |