Dutch tax rates 2018 - Individuals

Personal income tax rates 2018 - younger than state pension age

Box 1

Income from employment and home

Taxable income

Tax per bracket 

Total per bracket 

Cumulative

of more than 

but less than 

 -

 € 20.142

8,90%

 € 1.792

 € 1.792

 € 20.142

 € 33.994

13,20% 

 € 1.828

 € 3.620

 € 33.994

 € 68.507

40,85%

 € 14.098

 € 17.718

 € 68.507

 - 

51,95%

 - 

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 

 - 

 € 20.142

8,90%

27,65%

36,55%

 € 7.362

 € 7.362

 € 20.142

 € 33.994

13,20%

27,65%

40,85%

 € 5.658

 € 13.020

 € 33.994

 € 68.507

40,85%

40,85%

 € 14.099

 € 27.119

 € 68.507

 - 

51,95%

51,95%

 - 

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 

 - 

 € 20.142

8,90%

9,75%

18,65%

 € 3.756

 € 3.756

 € 20.142

 € 33.994

13,20%

9,75%

22,95%

 € 3.180

 € 6.936

 € 33.994

 € 68.507

40,85%

40,85%

 € 14.098

 € 21.034

 € 68.507

 - 

51,95%

51,95%

 - 

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 

 - 

 € 20.142

8,90%

9,75%

18,65%

 € 3.756

 € 3.756

 € 20.142

 € 34.404

13,20%

9,75%

22,95%

 € 3.274

 € 7.030

 € 34.404

 € 68.507

40,85%

40,85%

 € 13.931

 € 20.961

 € 68.507

 - 

51,95%

51,95%

 - 

Box 2

Income from substantial shareholding

Rate 

25%

Box 3

Taxable income from savings

and investments

Savings part

0,36%

Investment part

5,38%

Effective return

on investment

Up to € 70,800

67%

33%

2,02%

€ 70,801 up to € 978,000

21%

79%

4,33%

€ 978,001 and more

0%

100%

5,38%

National social insurance contributions 2018

State pension age

Insurance

Rate 

Insurance

Rate 

AOW 

17,90%

AOW 

n/a 

Anw 

0,1%

Anw 

0,1%

Wlz

9,65%

Wlz 

9,65%

Total 

27,65%

Total 

9,75%

Levy rebates

Younger than state

pension age

State pension age

and older

2018

2017

2018

2017

Maximum general levy rebate - lower income

€ 2,265

€ 2,254

€ 1,157

€ 1,151

Maximum general levy rebate - higher income

-

-

-

-

Employment rebate - lower incomes

€ 3,249

€ 3,223

€ 1,659

€ 1,645

Employment rebate - higher incomes

-

-

-

-

Maximum work bonus

-

€ 1,119

-

-

Maximum income dependant combination rebate

€ 2,801

€ 2,778

€ 1,431

€ 1,419

Young disabled rebate

€ 728

€ 722

Old-age rebate – lower incomes

€ 1,418

€ 1,292

Old-age tax rebate – higher incomes

€ 72

€ 71

Single old-age tax rebate

€ 423

€ 438

Rebate certain green investments (from exemption Box 3)

0,7%

0,7%

0,7%

0,7%

Life course rebate (per year of participation until 2012)

€ 212

€ 210

Gift and inheritance tax 2018

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 

-

€ 123,248

10%

€ 12,324

€ 12,324

18%

€ 22,184

€ 22,184

30%

€ 36,974

€ 36,974

€ 123,248

higher

20%

36%

40%