Dutch tax rates 2005 - Individuals
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Last updated :
01-03-2023
13 September 2007
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| Box 1 Income from employment and home | ||||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | |
| of more than | but less than | |||
| - | € 16.893 | 1,80% | € 304 | € 304 |
| € 16.893 | € 30.357 | 9,35% | € 1.258 | € 1.562 |
| € 30.357 | € 51.762 | 42,00% | € 8.990 | € 10.552 |
| € 51.762 | - | 52,00% | - | |
| national social insurance contributions - up to the age of 65 | ||||||
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - up to the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 16.893 | 1,80% | 32,6% | 34.40% | € 5.811 | € 5.811 |
| € 16.893 | € 30.357 | 9,35% | 32,6% | 41.95% | € 5.648 | € 11.459 |
| € 30.357 | € 51.762 | 42,00% | 42,00% | € 8.990 | € 20.449 | |
| € 51.762 | - | 52,00% | 52,00% | - | ||
| national social insurance contributions - as from the age of 65 | ||||||
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - as from the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 16.893 | 1,80% | 14.70% | 16.50% | € 2.787 | € 2.787 |
| € 16.893 | € 30.357 | 9.35% | 14.70% | 24.05% | € 3.238 | € 6.025 |
| € 30.357 | € 51.762 | 42,00% | 42,00% | € 8.990 | € 15.015 | |
| € 51.762 | - | 52,00% | 52,00% | - | ||
| Box 2 - Income from substantial shareholding | |
| Rate | 25% |
| Box 3 - Income from savings and investments | |
| Income | 4% |
| Rate | 30% |
| Gift and Inheritance tax rates 2005 | ||||||||||
| Taxable gift/heritage | From: | From: | From: | |||||||
| Spouse, children, etc. | Brothers, sisters, etc. | Others | ||||||||
| Tax per bracket | Total per bracket | Cumulative | Tax per bracket | Total per bracket | Cumulative | Tax per bracket | Total per bracket | Cumulative | ||
| of more than | but less than | |||||||||
| - | € 21.509 | 5.00% | € 1.075 | € 1.075 | 26.00% | € 5.592 | € 5.592 | 41.00% | € 8.818 | € 8.818 |
| € 21.509 | € 43.013 | 8.00% | € 1.720 | € 2.795 | 30.00% | € 6.451 | € 12.043 | 45.00% | € 9.676 | € 18.494 |
| € 43.013 | € 86.017 | 12.00% | € 5.160 | € 7.955 | 35.00% | € 15.051 | € 27.094 | 50.00% | € 21.502 | € 39.996 |
| € 86.017 | € 172.026 | 15.00% | € 12.901 | € 20.856 | 39.00% | € 33.543 | € 60.637 | 54.00% | € 46.444 | € 86.440 |
| € 172.026 | € 344.044 | 19.00% | € 32.683 | € 53.539 | 44.00% | € 75.687 | € 136.324 | 59.00% | € 101.490 | € 187.930 |
| € 344.044 | € 860.095 | 23.00% | € 118.691 | € 172.230 | 48.00% | € 247.704 | € 384.028 | 63.00% | € 325.112 | € 513.042 |
| € 860.095 | - | 27.00% | - | - | 53.00% | - | - | 68.00% | - | - |
Ton Smit
Director / Senior Consultant
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