Dutch tax rates 2004 - Individuals
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Last updated :
01-03-2023
13 September 2007
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Personal income tax rates 2004 |
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| Box 1 | Income form employment and home | |||
| Taxable income | Tax per bracket | Total per bracket | Cumulative | |
| of more than | but less than | |||
| - | € 16.265 | 1,00% | € 162 | € 162 |
| € 16.265 | € 29.543 | 7,95% | € 1.055 | € 1.217 |
| € 29.543 | € 50.652 | 42,00% | € 8.865 | € 10.082 |
| € 50.652 | - | 52,00% | - | |
| Box 2 - Income from substantial shareholding | |
| Rate | 25% |
| Box 3 - Income from savings and investments | |
| Income | 4% |
| Rate | 30% |
| national social insurance contributions - up to the age of 65 | ||||||
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - up to the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 16.265 | 1,00% | 32,40% | 33,40% | € 5.432 | € 5.432 |
| € 16.265 | € 29.543 | 7,95% | 32,40% | 40,35% | € 5.357 | € 10.789 |
| € 29.543 | € 50.652 | 42,00% | 42,00% | € 8.865 | € 19.654 | |
| € 50.652 | - | 52,00% | 52,00% | - | ||
| national social insurance contributions - as from the age of 65 | ||||||
| Box 1 | Income from employment and home, including | |||||
| national social insurance contributions - as from the age of 65 | ||||||
| Taxable income | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative | |
| of more than | but less than | |||||
| - | € 16.265 | 1,00% | 14,50% | 15,50% | € 2.521 | € 2.521 |
| € 16.265 | € 29.543 | 7,95% | 14,50% | 22,45% | € 2.980 | € 5.501 |
| € 29.543 | € 50.652 | 42,00% | 42,00% | € 8.865 | € 14.366 | |
| € 50.652 | - | 52,00% | 52,00% | - | ||
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Gift and inheritance tax rates 2004 |
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| Taxable gift/heritage | From: | From: | From: | |||||||
| Spouse, children, etc. | Brothers, sisters, etc. | Others | ||||||||
| 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 | |||||||||
| - | € 21.212 | 5,00% | € 1.060 | € 1.060 | 26,00% | € 5.515 | € 5.515 | 41,00% | € 8.696 | € 8.696 |
| € 21.212 | € 42.419 | 8,00% | € 1.696 | € 2.756 | 30,00% | € 6.362 | € 11.877 | 45,00% | € 9.543 | € 18.239 |
| € 42.419 | € 84.829 | 12,00% | € 5.089 | € 7.845 | 35,00% | € 14.843 | € 26.720 | 50,00% | € 21.205 | € 39.444 |
| € 84.829 | € 169.650 | 15,00% | € 12.723 | € 20.568 | 39,00% | € 33.080 | € 59.800 | 54,00% | € 45.803 | € 85.247 |
| € 169.650 | € 339.293 | 19,00% | € 32.232 | € 52.800 | 44,00% | € 74.642 | € 134.442 | 59,00% | € 100.089 | € 185.336 |
| € 339.293 | € 848.219 | 23,00% | € 117.052 | € 169.852 | 48,00% | € 244.284 | € 378.726 | 63,00% | € 320.623 | € 505.959 |
| € 848.219 | - | 27,00% | - | - | 53,00% | - | - | 68,00% | - | - |
Frederieke den Hartog
Director/ Senior Consultant - Payroll & Expat Practice
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