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Dutch tax rates 2017 - Individuals

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Last updated : 01-03-2023
18 January 2017 Add expertise tag Add service tag Add country tag

Personal Income Tax rates 2017 - younger than state pension age
-   € 19,982 8,90%  € 1,778  € 1,778
 € 19,982

 € 33,791

 13,15%  € 1,816  € 3,594
 € 33,791  € 67,072 40,80%  € 13,579  € 17,173
 € 67,072  -  52%  -   

 

Combined rates 2017 - younger than state 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           
 -   € 19,982 8,90% 27,65% 36,55%  € 7,303  € 7,303
 € 19,982  € 33,791 13,15% 27,65% 40,80%  € 5,634  € 12,937
 € 33,791  € 67,072 40,80%   40,80%  € 13,578  € 26,515
 € 67,072  -  52%   52%  -   

Combined rates 2017 - state pension age and older, 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           
 -   € 19,982 8,90% 9,75% 18,65%  € 3,726  € 3,726
 € 19,982  € 33,791 13,15% 9,75% 22,90%  € 3,162  € 6,888

 € 33,791

  € 67,072 40,80%   40,80%  € 13,578  € 20,466
 € 67,072  -  52%   52%  -   

 

Combined rates 2017 - state pension age and older, 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           
 -   € 19,982 8,90% 9,75% 18,65%  € 3,726  € 3,726
 € 19,982  € 34,130 13,15% 9,75% 22,90%  € 3,239  € 6,965

 € 34,130

  € 67,072 40,80%   40,80%  € 13,440  € 20,405
 € 67,072  -  52%   52%  -   

 

Box 2 Income from substantial shareholding
Rate  25%   

 

Box 3      

Taxable income from savings

and investments

Savings part

1,63%

Investment part

5,39%

Effective return

on investment

Up to € 75,000 67%  33%  2,87%
€ 75,000 up to € 975,000 21%  79%  4,60%
€ 975,000 and more 0% 100% 5,39%

 

National social insurance contributions 2017
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  0,1% Anw  0,1%
WLZ 9,65% AWBZ  9,65%
Total  27,65% Total  9,75%

 

Levy rebates

Younger than state

pension age

State pension age

and older

  2017 2016 2017 2016
Maximum general levy rebate - lower income € 2,254 € 2,242 € 1,151 € 1,145
Maximum general levy rebate - higher income - - - -
Maximum work bonus € 3,223 € 3,103 € 1,645 € 1,585
Employment rebate - lower income - - - -
Employment rebate - higher income € 1,119 € 1,119    
Maximum income dependant combination rebate € 2,778 € 2,769 € 1,419 € 1,413
Young disabled rebate € 722 € 719    
Old-age rebate     € 1,292 € 1,187
Old-age tax rebate (income higher than € 36,057)     € 71 € 70
Single old-age tax rebate     € 438 € 436
Life course rebate € 210 € 209    
Rebate certain social/cultural/venture capital investments (from exemption Box 3) 0,7% 0,7% 0,7% 0,7%
Gift and inheritance tax 2017
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                   
- € 122,269 10% € 12,227 € 12,227 18% € 22,008 € 22,008 30% € 36,681 € 36,681
€ 122,269 higher 20%     36%     40%    

Frederieke den Hartog

Director/ Senior Consultant - Payroll & Expat Practice

Amsterdam +31 20 570 94 49
e-mail me more information about Frederieke den Hartog
Frederieke den Hartog

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