|
Personal Income tax rates 2011 - younger than 65 year |
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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 | |||
| - | € 18.628 | 1,85% | € 344 | € 344 |
| € 18.628 |
€ 33.436 |
10,80% | € 1.599 | € 1.943 |
| € 33.436 | € 55.694 | 42% | € 9.348 | € 11.291 |
| € 55.694 | - | 52% | - | |
| Combined rates 2011 - younger than 65 years | ||||||
| Box 1 | Income from employment and home, including | |||||
| National social insurance contributions | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 18.628 | 1,85% | 31,15% | 33,% | € 6.146 | € 6.146 |
| € 18.628 | € 33.436 | 10,80% | 31,15% | 41,95% | € 6.211 | € 12.357 |
| € 33.436 | € 55.694 | 42% | 42% | € 9.348 | € 21.705 | |
| € 55.694 | - | 52% | 52% | - | ||
| Combined rates 2011 - born in 1946 (65 years or older)
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| Box 1 | Income from employment and home, including | |||||
|
National social insurance contributions |
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| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 18.628 | 1,85% | 13,25% | 15,1% | € 2.812 | € 2.812 |
| € 18.628 | € 33.436 | 10,80% | 13,25% | 24,05% | € 3.561 | € 6.373 |
| € 33.436 | € 55.694 | 42% | 42% | € 9.348 | € 15.721 | |
| € 55.694 | - | 52% | 52% | - | ||
|
Combined rates 2011 - born before 1 January 1946 (65 years or older) |
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| Box 1 | Income from employment and home, including | |||||
|
National social insurance contributions |
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| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 18.628 | 1,85% | 13,25% | 15,1% | € 2.812 | € 2.812 |
| € 18.628 | € 33.485 | 10,80% | 13,25% | 24,05% | € 3.572 | € 6.384 |
| € 33.485 | € 55.694 | 42% | 42% | € 9.327 | € 15.711 | |
| € 55.694 | - | 52% | 52% | - | ||
|
The second bracket amounts to € 33.485 for taxpayers who are born before 1 January 1946. |
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| Box 2 | Income from substantial shareholding |
| Rate | 25% |
| Box 3 | Income from savings and investments |
| Income | 4% |
| Rate | 30% |
| National social insurance contributions 2011 | |||
| 65+ | |||
| Insurance | Rate | Insurance | Rate |
| AOW | 17,90% | AOW | |
| Anw | 1,10% | Anw | 1,1% |
| AWBZ | 12,15% | AWBZ | 12,15% |
| Totaal | 31,15% | Total | 13,25% |
| Gift and inheritance tax 2011 | ||||||||||
| 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 | |||||||||
| - | € 118.708 | 10% | € 11.870 | € 11.870 | 18% | € 21.367 | € 21.367 | 30% | € 35.612 | € 35.612 |
| € 118.708 | higher | 20% | 36% | 40% | ||||||