Dutch tax rates 2006 - Individuals
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Last updated :
07-08-2025
12 January 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 | |||
| - | € 17.046 | 2,45% | € 417 | € 417 |
| € 17.046 | € 30.631 | 9,75% | € 1.324 | € 1.741 |
| € 30.631 | € 52.228 | 42,00% | € 9.070 | € 10.811 |
| € 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 | |||||
| - | € 17.046 | 2,45% | 31,7% | 34,15% | € 5.821 | € 5.827 |
| € 17.046 | € 30.631 | 9,75% | 31,7% | 41,45% | € 5.630 | € 11.451 |
| € 30.631 | € 52.228 | 42,00% | 42,00% | € 9.070 | € 20.521 | |
| € 52.228 | - | 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 | |||||
| - | € 17.046 | 2,45% | 13,80% | 16,25% | € 2.769 | € 2.769 |
| € 17.046 | € 30.631 | 9,75% | 13,80% | 23,55% | € 3.199 | € 5.968 |
| € 30.631 | € 52.228 | 42,00% | 42,00% | € 9.070 | € 15.038 | |
| € 52.228 | - | 52,00% | 52,00% | - | ||
| Box 2 - Income from substantial shareholding | |
| Rate | 25% |
| Box 3 - Income from savings and investments | |
| Income | 4% |
| Rate | 30% |
| National social insurance contributions | |
| Insurance | Rate |
| AOW | 17,90% |
| Anw | 1,25% |
| AWBZ | 12,55% |
| Totaal | 31,70% |
| Gift and Inheritance tax rates 2006 | ||||||||||
| 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 | |||||||||
| - | € 21.703 | 5,00% | € 1.085 | € 1.085 | 26,00% | € 5.642 | € 5.642 | 41,00% | € 8.898 | € 8.898 |
| € 21.703 | € 43.401 | 8,00% | € 1.735 | € 2.820 | 30,00% | € 6.509 | € 12.151 | 45,00% | € 9.764 | € 18.662 |
| € 43.401 | € 86.792 | 12,00% | € 5.206 | € 8.026 | 35,00% | € 15.186 | € 27.337 | 50,00% | € 21.695 | € 40.357 |
| € 86.792 | € 173.575 | 15,00% | € 13.017 | € 21.043 | 39,00% | € 33.845 | € 61.182 | 54,00% | € 46.862 | € 87.219 |
| € 173.575 | € 347.141 | 19,00% | € 32.977 | € 54.020 | 44,00% | € 76.369 | € 137.551 | 59,00% | € 102.403 | € 189.622 |
| € 347.141 | € 867.836 | 23,00% | € 119.759 | € 173.779 | 48,00% | € 249.933 | € 387.484 | 63,00% | € 328.037 | € 517.659 |
| € 867.836 | - | 27,00% | - | - | 53,00% | - | - | 68,00% | - | - |
Ton Smit
Director / Senior Consultant
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