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% |