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Dutch Tax Rates 2022 - Individuals

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Last updated : 16-03-2023
04 November 2022 Add expertise tag Add service tag Add country tag
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An overview of the Dutch rates in 2022 relevant for individuals in the Netherlands. 

Personal income tax rates 2022 - younger than state pension age

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%  -   

Combined rates 2022 - 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           
 -   € 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%  -   

Combined rates 2022 - state pension age and older, born on or 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           
 -   € 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%  -   

Combined rates 2022 - 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           
 -   €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 2022

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%

The above information is prepared with utmost care, but please note that the ultimate tax rates may differ from the rate indicated above, for instance as consequence of domestic changes of law, anti-abuse legislation, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate tax rate is for your specific situation. 

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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