Dutch tax rates 2020 - Individuals

Box 1

Income from employment and home

Taxable income

Tax per bracket 

Total per bracket 

Cumulative

of more than 

but less than 

 -

 € 20,711

37.35%

 € 7,735

 € 7,735

 € 20,711

 € 34,712

37.35% 

 € 5,229

 € 12,964

 € 34,712

 € 68,507

37.35%

 € 12,622

 € 25,586

 € 68,507

 - 

49.50%

 - 

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 

 - 

 € 20,711

9.70%

27.65%

37.35%

 € 7,735

 € 7,735

 € 20,711

 € 34,712

9.70%

27.65%

37.35%

 € 5,229

 € 12,964

 € 34,712

 € 68,507

37.35%

-

37.35%

 € 12,622

 € 25,586

 € 68,507

 - 

49.50%

-

49.50%

 - 

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 

 - 

 € 20,711

9.70%

9.75%

19.45%

 € 4,028

 € 4,028

 € 20,711

 € 34,712

9.70%

9.75%

19.45%

 € 2,723

 € 6,751

 € 34,712

 € 68,507

37.35%

 -

37,35%

 € 12,622

 € 19,373

 € 68,507

 - 

49.50%

 -

49.50%

 - 

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 

 - 

 €20,711

9.70%

9.75%

19.45%

 € 4,028

 € 4,028

 €20,711

 €35,375

9.70%

9.75%

19.45%

 € 2,852

 € 6,880

 €35,375

 €68,507

37.35%

37.35%

 € 12,374

 € 19,254

 €68,507

 -

 -

49.50% 

 -

Box 2

Income from substantial shareholding

Rate 

26.25%

Box 3

Taxable income from savings

and investments

Savings part

0.06%

Investment part

5.33%

Effective return

on investment

Up to € 72,797

67%

33%

1.80%

€ 72,797 up to € 1,005,572

21%

79%

4.22%

€ 1,005,572 and more

0%

100%

5.33%

National social insurance contributions 2020

State pension age

Insurance

Rate 

Insurance

Rate 

AOW 

17.90%

AOW 

n/a 

Anw 

0.10%

Anw 

0.10%

Wlz

9.65%

Wlz 

9.65%

Total 

27.65%

Total 

9.75%

Levy rebates

Younger than state

pension age

State pension age

and older

2019

2020

2019

2020

Maximum general levy rebate - lower income

€ 2,477

€ 2,711

€ 1,268

€ 1,413

Maximum general levy rebate - higher income

-

-

-

-

Employment rebate - lower incomes

€ 3,399

€ 3,595

€ 1,740

€ 1,873

Employment rebate - higher incomes

-

-

-

-

Maximum income dependant combination rebate

€ 2,835

€ 2,881

€ 1,431

€ 1,452

Young disabled rebate

€ 737

€ 749

 -

 -

Old-age rebate – lower incomes

 -

 -

€ 1,596

€ 1,622

Old-age tax rebate – higher incomes

 -

 -

€ -

- 

Single old-age tax rebate

 -

 -

€ 429

€ 436

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)

€ 215

€ 219

 -

-

Gift and inheritance tax 2020

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 

-

€126,723

10%

€12,672

€ 12,672

18%

€ 22,810

€ 22,810

30%

€38,016

€ 38,016

€ 126,723

higher

20%

36%

40%