02 February 2010 Add expertise tag Add service tag Add country tag

 

Personal Income tax rates 2010

Box 1  Income from employment and home
Taxable income    Tax per bracket Total per bracket  Cumulative
of more than  but less than      
 -   € 18.218 2,30%  € 419  € 419
 € 18.218  € 32.738 10,80%  € 1.568  € 1.987
 € 32.738  € 54.367 42%  € 9.084  € 11.071
 € 54.367  -  52%  -   

 

National social insurance contributions (up to the age of 65)
Box 1  Income from employment and home, including
Taxable income    Tax per bracket  Premium contribution Total percentage  Total per bracket  Cumulative 
of more than  but less than           
 -   € 18.218 2,30% 31,15% 33,45%  € 6.093  € 6.093
 € 18.218  € 32.738 10,80% 31,15% 41,95%  € 6.091  € 12.184
 € 32.738  € 54.367 42%   42%  € 9.084  € 21.268
 € 54.367  -  52%   52%  -   
National social insurance contributions (as from the age of 65)
Box 1  Income from employment and home, including
Taxable income    Tax per bracket  Premium contribution Total percentage  Total per bracket  Cumulative 
of more than  but less than           
 -   € 18.218 2,30% 13,25% 15,55%  € 2.832  € 2.832
 € 18.218  € 32.738 10,80% 13,25% 24,05%  € 3.492  € 6.324
 € 32.738  € 54.367 42%   42%  € 9.084  € 15.408
 € 54.367  -  52%   52%  -   
Box 2 Income from substantial shareholding
Rate  25%   

 

Box 3 Income from savings and investments
Income  4%   
Rate  30%   

 

National social insurance contributions 2010
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  0%
Anw  1,10% Anw  1,25%
AWBZ  12,15% AWBZ  12%
Totaal  31,15% Total  13,25%

 

Gift and inheritance tax 2010
Taxable gift/heritage   To: partners and children To: grandchildren To: others recipients
    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                   
-  € 118.000 10%  € 11.800  € 11.800 18%  € 21.240  € 21.240 30%  € 35.400  € 35.400
 € 118.000 hoger 20%     36%     40%