Dutch tax rates 2007 - Individuals
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Last updated :
01-03-2023
07 February 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 | |||
| - | € 17.319 | 2,50% | € 432 | € 432 |
| € 17.319 | € 31.122 | 10,25% | € 1.414 | € 1.846 |
| € 31.122 | € 53.064 | 42,00% | € 9.215 | € 11.061 |
| € 53.064 | - | 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 | |||||
| - | € 17.319 | 2,50% | 31,15% | 33,65% | € 5.827 | € 5.827 |
| € 17.319 | € 31.122 | 10,25% | 31,15% | 41,40% | € 5.714 | € 11.541 |
| € 31.122 | € 53.064 | 42,00% | 42,00% | € 9.215 | € 20.756 | |
| € 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 | |||||
| - | € 17.319 | 2,50% | 13,25% | 15,75% | € 2.727 | € 2.727 |
| € 17.319 | € 31.122 | 10,25% | 13,25% | 23,50% | € 3.243 | € 5.970 |
| € 31.122 | € 53.064 | 42,00% | 42,00% | € 9.215 | € 15.185 | |
| € 52.228 | - | 52,00% | 52,00% | - | ||
| Box 2 - Income from substantial shareholding | |
| Rate | 22% For income up to € 250,000 |
| Rate | 25% For income exceeding € 250,000 |
| Box 3 - Income from savings and investments | |
| Income | 4% |
| Rate | 30% |
| National social insurance contributions | |||
| 65+ | |||
| Insurance | Rate | Insurance | Rate |
| AOW | 17,90% | AOW | 0,00% |
| Anw | 1,25% | Anw | 1,25% |
| AWBZ | 12,00% | AWBZ | 12,00% |
| Totaal | 31,15% | Total | 13,25% |
| Gift and inheritance tax 2007 | |||||||||||||
| Taxable gift/heritage | From: | From: | From: | From: | |||||||||
| Spouse, children, etc. | Grand children, great grand children | 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 | ||||||||||||
| - | € 22.051 | 5,00% | € 1.102 | € 1.102 | 8,00% | € 1.764 | € 1.764 | 26,00% | € 5.733 | € 5.733 | 41,00% | € 9.040 | € 9.040 |
| € 22.051 | € 44.096 | 8,00% | € 1.763 | € 2.865 | 12,80% | € 2.821 | € 4.585 | 30,00% | € 6.613 | € 12.346 | 45,00% | € 9.920 | € 18.960 |
| € 44.096 | € 88.181 | 12,00% | € 5.290 | € 8.155 | 19,20% | € 8.464 | € 13.049 | 35,00% | € 15.429 | € 27.775 | 50,00% | € 22.042 | € 41.002 |
| € 88.181 | € 176.353 | 15,00% | € 13.225 | € 21.380 | 24,00% | € 21.161 | € 34.210 | 39,00% | € 34.387 | € 62.162 | 54,00% | € 47.612 | € 88.614 |
| € 176.353 | € 352.696 | 19,00% | € 33.505 | € 54.885 | 30,40% | € 53.608 | € 87.818 | 44,00% | € 77.590 | € 139.752 | 59,00% | € 104.042 | € 192.656 |
| € 352.696 | € 881.722 | 23,00% | € 121.675 | € 176.560 | 36,80% | € 194.681 | € 282.499 | 48,00% | € 253.932 | € 393.684 | 63,00% | € 333.286 | € 525.942 |
| € 881.722 | - | 27,00% | - | - | 43,20% | - | - | 53,00% | - | - | 68,00% | - | - |
Ton Smit
Director / Senior Consultant
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