Tax rates for individuals
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An overview of the Dutch tax rates for individuals
Personal income tax rates 2023 - younger than state pensionable age
Box 1 Income from employment and home
|
Taxable income Of more than less |
but less than | Tax per bracket | Total per bracket | Cumulative |
| - | € 37,150 | 9.28% | € 3,447 | € 3,447 |
| € 37,150 | € 73,032 | 36.93% | € 13,251 | € 16,698 |
| € 73,032 | - | 49.50% | - | - |
Combined rates 2023 - younger than state pensionable age
Box 1 Income from employment and home, including national social insurance contributions
| Taxable income | but less than | Tax per bracket | Premium contribution | Total percentage | Total per bracket | Cumulative |
| - | € 37,150 | 9.28% | 27.65% | 36.93% | € 13,719 | € 13,719 |
| € 37,150 | € 73,032 | 36.93% | - | 36.93% | € 13,251 | € 26,970 |
| € 73,032 | - | 49.5% | - | 49.5% | - | - |
Combined rates 2023 - state pensionable age and older, born before 1 January 1946
Box 1 Income from employment and home, including national social insurance contributions
| Taxable income of more than |
but less than | Tax per bracket | Premium contribution | total percentage | Total per bracket | Cumulative |
| - | € 38,704 | 9.28% | 9.75% | 19.03% | € 7,365 | € 7,365 |
| € 38,704 | € 73,032 | 36,93% | - | 36,93% | € 12,677 | € 20,042 |
| € 73,032 | - | 49.5% | - | 49.5% | - | - |
Box 2 Income from substantial shareholding (in 2023)
| Rate | 26.9% |
Box 3 (in 2023)
|
Type of asset (2023) |
Rate of return |
| Bank account, savings and cash | 0.01% |
| Investments/ other assets | 6.17% |
| Debts | 2.46% |
National insurance premiums (in 2023)
| Insurance | Rate | State pensionable age reached- 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 (in 2023)
| Levy rebates |
Younger than state pensionable age |
State pensionable age and older |
||
| 2023 | 2022 | 2023 | 2022 | |
| Maximum general levy rebate - lower income | € 3,070 | € 2,888 | € 1,583 | € 1,494 |
| Maximum general levy rebate - higher income | - | - | - | - |
| Employment rebate - lower incomes | € 5,052 | € 4,260 | € 2,604 | € 2,204 |
| Employment rebate - higher incomes | - | - | - | - |
| Maximum income dependent combination rebate | € 2,694 | € 2,534 | € 1,389 | € 1,311 |
| Young disabled rebate | € 820 | € 771 | - | - |
| Old-age rebate – lower incomes | - | - | € 1,835 | € 1,726 |
| Old-age tax rebate – higher incomes | - | - | - | - |
| Single old-age tax rebate | - | - | € 478 | € 449 |
| Rebate certain green investments (from exemption Box 3) |
0,7% | 0,7% | 0,7% | 0,7% |
Gift and inheritance tax (in 2023)
| Taxable gift/heritage | To: Partners and children | To: Grandchildren | To: Others | |||||||
| Amount |
Tax percentage per bracket |
Tax amount per bracket | Cumulative | Tax percentage per bracket | Tax amount per bracket | Cumulative | Tax percentage per bracket | Tax amount per bracket | Cumulative | |
| of more than | but less than | |||||||||
| - | € 138,642 | 10% | € 13,864 | € 13,864 | 18% | € 24,956 | € 24,956 | 30% | € 41,593 | € 41,593 |
| € 138,642 | 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
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