Personal Income Tax rates 2013 - younger than AOW pension age | ||||
- | € 19,645 | 5,85% | € 1,149 | € 1,149 |
€ 19,645 |
€ 33,363 |
10,85% | € 1,488 | € 2,637 |
€ 33,363 | € 55,991 | 42% | € 9,503 | € 12,140 |
€ 55,991 | - | 52% | - |
Combined rates 2013 - younger than AOW pension age |
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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 | |||||
- | € 19,645 | 5,85% | 31,15% | 37% | € 7,268 | € 7,268 |
€ 19,645 | € 33,363 | 10,85% | 31,15% | 42% | € 5,761 | € 13,029 |
€ 33,363 | € 55,991 | 42% | 42% | € 9,503 | € 22,532 | |
€ 55,991 | - | 52% | 52% | - |
Combined rates 2013 - born after 1 January 1946
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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 | |||||
- | € 19,645 | 5,85% | 13,25% | 19,1% | € 3,752 | € 3,752 |
€ 19,645 | € 33,555 | 10,85% | 13,25% | 24,1% | € 3,352 | € 7,104 |
€ 33,555 |
€ 55,991 | 42% | 42% | € 9,423 | € 16,527 | |
€ 55,991 | - | 52% | 52% | - |
Combined rates 2013 - born before 1 January 1946 |
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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 | |||||
- | € 19,645 | 5,85% | 13,25% | 19,1% | € 3,752 | € 3,752 |
€ 19,645 | € 33,555 | 10,85% | 13,25% | 24,1% | € 3,352 | € 7,104 |
€ 33,555 |
€ 55,991 | 42% | 42% | € 9,423 | € 16,527 | |
€ 55,991 | - | 52% | 52% | - | ||
The second bracket amounts to € 33.555 for taxpayers who are born before 1 January 1946. |
Box 2 | Income from substantial shareholding |
Rate | 25% |
Box 3 | Income from savings and investments |
Income | 4% |
Rate | 30% |
National social insurance contributions 2013 | |||
65+ | |||
Insurance | Rate | Insurance | Rate |
AOW | 17,90% | AOW | n/a |
Anw | 0,6% | Anw | 0,6% |
AWBZ | 12,65% | AWBZ | 12,65% |
Total | 31,15% | Total | 13,25% |
Gift and inheritance tax 2013 | ||||||||||
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 | |||||||||
- | € 118,254 | 10% | € 11,825 | € 11,825 | 18% | € 21,285 | € 21,285 | 30% | € 35,476 | € 35,476 |
€ 118,254 | higher | 20% | 36% | 40% |