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Dutch tax rates 2016 - Individuals

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Last updated : 01-03-2023
12 January 2016 Add expertise tag Add service tag Add country tag

 

Personal Income Tax rates 2016 - younger than AOW pension age 
-   € 19,922 8,40%  € 1,673  € 1,673
 € 19,922

 € 33,715

 12,25%  € 1,689  € 3,362
 € 33,715  € 66,421 40,40%  € 13,213  € 16,575
 € 66,421  -  52%  -   

 

Combined rates 2016 - 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           
 -   € 19,922 8,40% 28,15% 36,55%  € 7,281  € 7,281
 € 19,922  € 33,715 12,25% 28,15% 40,40%  € 5,572  € 12,853
 € 33,715   € 66,421 40,40%   40,40%  € 13,213  € 26,066
 € 66,421  -  52%   52%  -   

Combined rates 2016 - 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           
 -   € 19,922 8,40% 10,25% 18,65%  € 3,715  € 3,715
 € 19,922  € 33,715 12,25% 10,25% 22,50%  € 3,103  € 6,818

 € 33,715

  € 66,421 40,40%   40,40%  € 13,213  € 20,031
 € 66,421  -  52%   52%  -   

 

Combined rates 2016 - 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           
 -   € 19,922 8,40% 10,25% 18,65%  € 3,715  € 3,715
 € 19,922  € 34,027 12,25% 10,25% 22,50%  € 3,173  € 6,888

 € 34,027

  € 66,421 40,40%   40,40%  € 13,087  € 19,975
 € 66,421  -  52%   52%  -   
*  The second bracket amounts to € 34.027 for taxpayers who are born before 1 January 1946.

 

Box 2 Income from substantial shareholding
Rate  25%   

The tax rate on taxable income from substantial interest is 25%. Only in 2014 a reduced rate of 22% applied if the taxable income from a substantial interest did not exceed € 250.000. On the excess the standard rate of 25% applied.

 

Box 3 Income from savings and investments
Income  4%   
Rate  30%   

 

National social insurance contributions 2015
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  0,6% Anw  0,6%
WLZ 9,65% AWBZ  9,65%
Total  28,15% Total  10,25%

 

Gift and inheritance tax 2015
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                   
- € 121,903 10% € 12,190 € 12,190 18% € 21,942  € 21,942 30% € 36,570 € 36,570
€ 121,903 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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