Dutch tax rates 2021 - Individuals

Box 1

Income from employment and home

Taxable income

Tax per bracket 

Total per bracket 

Cumulative

of more than 

but less than 

 -

 € 21,043

9.45%

 € 1,989

 € 1,989

 € 21,043

 € 35,129

9.45% 

 € 1,331

 € 3,320

 € 35,129

 € 68,507

37.10%

 € 12,384

 € 15,703

 € 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 

 - 

 € 21,043

9.45%

27.65%

37.10%

 € 7,807

 € 7,807

 € 21,043

 € 35,129

9.45%

27.65%

37.10%

 € 5,226

 € 13,033

 € 35,129

 € 68,507

37.10%

-

37.10%

 € 12,384

 € 25,417

 € 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 

 - 

 € 21,043

9.45%

9.75%

19.20%

 € 4,040

 € 4,040

 € 21,043

 € 35,129

9.45%

9.75%

19.20%

 € 2,705

 € 6,745

 € 35,129

 € 68,507

37.10%

 -

37.10%

 € 12,384

 € 19,128

 € 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 

 - 

 €21,043

9.45%

9.75%

19.20%

 € 4,040

 € 4,040

 €21,043

 €35,941

9.45%

9.75%

19.20%

 € 2,860

 € 6,901

 €35,941

 €68,507

37.10%

37.10%

 € 12,082

 € 18,983

 €68,507

 -

49.50%

 -

49.50% 

 -

 -

Box 2

Income from substantial shareholding

Rate 

26.9%

Box 3

Taxable income from savings and investments

Taxable income from savings

and investments

Savings part

0.03%

Investment part

5.69%

Effective return

on investment

Up to € 50,000

67%

33%

1.89%

€ 50,000 up to € 950,000

21%

79%

4.50%

€ 950,000 and more

0%

100%

5.69%

National social insurance contributions 2021

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

2020

2021

2020

2021

Maximum general levy rebate - lower income

€ 2,711

€ 2,837

€ 1,413

€ 1,469

Maximum general levy rebate - higher income

-

-

-

-

Employment rebate - lower incomes

€ 3,595

€ 4,205

€ 1,873

€ 2,191

Employment rebate - higher incomes

-

-

-

-

Maximum income dependant combination rebate

€ 2,881

€ 2,815

€ 1,452

€ 1,703

Young disabled rebate

€ 749

€ 761

 -

 -

Old-age rebate – lower incomes

 -

 -

€ 1,622

€ 1,703

Old-age tax rebate – higher incomes

 -

 -

€ -

- 

Single old-age tax rebate

 -

 -

€ 436

€ 443

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)

€ 219

€ -

 -

-

Gift and inheritance tax 2021

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 

-

€128,243

10%

€12,824

€ 12,824

18%

€ 23,084

€23,084

30%

€38,473

€ 38,473

€ 128,243

higher

20%

36%

40%