Dutch tax rates 2010 - Individuals
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Last updated :
07-08-2025
02 February 2010
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Personal Income tax rates 2010 |
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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 | |||
| - | € 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) |
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| 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% | ||||||
Ton Smit
Director / Senior Consultant
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