21 January 2013 Add expertise tag Add service tag Add country tag

Personal Income Tax rates 2013 - younger than AOW pension age
 € 19,645 5,85%  € 1,149  € 1,149
 € 19,645

 € 33,363

10,85%  € 1,488  € 2,637
 € 33,363  € 55,991 42%  € 9,503  € 12,140
 € 55,991  -  52%  -   

Combined rates 2013 - younger than AOW pension age

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           
 -   € 19,645 5,85% 31,15% 37%  € 7,268  € 7,268
 € 19,645  € 33,363 10,85% 31,15% 42%  € 5,761  € 13,029
 € 33,363  € 55,991 42%   42%  € 9,503  € 22,532
 € 55,991  -  52%   52%  -   
Combined rates 2013 - born after 1 January 1946

 

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           
 -   € 19,645 5,85% 13,25% 19,1%  € 3,752  € 3,752
 € 19,645  € 33,555 10,85% 13,25% 24,1%  € 3,352  € 7,104

 € 33,555

 € 55,991 42%   42%  € 9,423  € 16,527
 € 55,991  -  52%   52%  -   

Combined rates 2013 - born before 1 January 1946 

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           
 -   € 19,645 5,85% 13,25% 19,1%  € 3,752  € 3,752
 € 19,645  € 33,555 10,85% 13,25% 24,1%  € 3,352  € 7,104

 € 33,555

 € 55,991 42%   42%  € 9,423  € 16,527
 € 55,991  -  52%   52%  -   

The second bracket amounts to € 33.555 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 2013
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  0,6% Anw  0,6%
AWBZ  12,65% AWBZ  12,65%
Total  31,15% Total  13,25%
Gift and inheritance tax 2013
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                   
-  € 118,254 10%  € 11,825  € 11,825 18%  € 21,285  € 21,285 30%  € 35,476  € 35,476
 € 118,254 higher 20%     36%     40%