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Dutch tax rates 2012 - Individuals

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Last updated : 01-03-2023
18 May 2012 Add expertise tag Add service tag Add country tag

Personal Income Tax rates 2012 - younger than 65 years
Box 1 Income from employment and home
Taxable income    Tax per bracket Total per bracket  Cumulative
of more than  but less than      
 -   € 18.945 1,95%  € 369  € 369
 € 18.945

 € 33.863

 10,80%  € 1.611  € 1.980
 € 33.863  € 56.491 42%  € 9.503  € 11.483
 € 56.491  -  52%  -   
Combined rates 2012 - younger than 65 years
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           
 -   € 18.945 1,95% 31,15% 33,10%  € 6.270  € 6.270
 € 18.945  € 33.863 10,80% 31,15% 41,95%  € 6.258  € 12.528
 € 33.863  € 56.491 42%   42%  € 9.503  € 22.031
 € 56.491  -  52%   52%  -   
Combined rates 2012 - born after 1 January 1946 (65 years or older)

 
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           
 -   € 18.945 1,95% 13,25% 15,20%  € 2.879  € 2.879
 € 18.945  € 33.863 10,80% 13,25% 24,05%  € 3.587  € 6.466

 € 33.863

  € 56.491 42%   42%  € 9.503  € 15.696
 € 56.491  -  52%   52%  -   

Combined rates 2012 - born before 1 January 1946 (65 years or older)  
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           
 -   € 18.945 1,95% 13,25% 15,20%  € 2.879  € 2.879
 € 18.945  € 34.055 10,80% 13,25% 24,05%  € 3.633  € 6.512

 € 34.055

  € 56.491 42%   42%  € 9.423  € 15.935
 € 56.491  -  52%   52%  -   

The second bracket amounts to € 34.055 for taxpayers who are born before 1 January 1946.
Box 2 Income from substantial shareholding
Rate  25%   
Box 3 Income from savings and investments
Income  4% 
Rate  30%
National social insurance contributions 2012
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  1,10% Anw  1,1%
AWBZ  12,15% AWBZ  12,15%
Total  31,15% Total  13,25%

 

Gift and inheritance tax 2012
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                   
-  € 115.708 10%  € 11.570  € 11.570 18%  € 20.827  € 20.827 30%  € 34.712  € 34.712
 € 115.708 higher 20%     36%     40%    

Frederieke den Hartog

Director/ Senior Consultant - Payroll & Expat Practice

Amsterdam +31 20 570 94 49
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Frederieke den Hartog

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