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Dutch tax rates 2015 - Individuals

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Last updated : 01-03-2023
06 January 2015 Add expertise tag Add service tag Add country tag

 

Personal Income Tax rates 2015 - younger than AOW pension age
-   € 19,822 8,35%  € 1,655  € 1,655
 € 19,822

 € 33,589

 13,85%  € 1,906  € 3,561
 € 33,589  € 57,585 42%  € 10,078  € 13,639
 € 57,585  -  52%  -   

 

Combined rates 2015 - younger than AOW pension age
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           
 -   € 19,822 8,35% 28,15% 36,50%  € 7,234   € 7,234
 € 19,822  € 33,589 13,85% 28,15% 42%  € 5,782  € 13,016
 € 33,589  € 57,585 42%   42%  € 10,078  € 23,094
 € 57,585  -  52%   52%  -   
Combined rates 2015 - born after 1 January 1946

 
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           
 -   € 19,822 8,35% 10,25% 18,60%  € 3,686  € 3,686
 € 19,822  € 33,589 13,85% 10,25% 24,1%  € 3,318  € 7,004

 € 33,589

  € 57,585 42%   42%  € 10,078  € 17,082
 € 57,585  -  52%   52%  -   

 

Combined rates 2015 - born before 1 January 1946

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           
 -   € 19,822 8,35% 13,25% 18,60%  € 3,686  € 3,686
 € 19,822  € 33,857 13,85% 13,25% 24,1%  € 3,382  € 7,068

 € 33,857

  € 57,585 42%   42%  € 9,966  € 17,034
 € 57,585  -  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%   

The tax rate on taxable income from substantial interest is 25%. Only in 2014 a reduced rate of 22% applied if the taxable income from a substantial interest did not exceed € 250.000. On the excess the standard rate of 25% applied.

 

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

 

National social insurance contributions 2015
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  0,6% Anw  0,6%
AWBZ  9,65% AWBZ  9,65%
Total  28,15% Total  10,25%

 

Gift and inheritance tax 2015
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                   
- € 121,296 10% € 12,129 € 12,129 18% € 21,833 € 21,833 30% € 36,388 € 36,388
€ 121,296 higher 20%     36%     40%    

Ton Smit

Director / Senior Consultant

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