Dutch tax rates 2019 - Individuals

Personal income tax rates 2019 - 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 

 -

 € 20,384

9.00%

 € 1,834

 € 1,834

 € 20,384

 € 34,300

10.45% 

 € 1,454

 € 3,288

 € 34,300

 € 68,507

38.10%

 € 13,032

 € 16,320

 € 68,507

 - 

51.75%

 - 

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 

 - 

 €20,384

9.00%

27.65%

36.65%

 € 7,471

 € 7,471

 € 20,384

 €34,300

10.45%

27.65%

38.10%

 € 5,302

 € 12,773

 € 34,300

 €68,507

38.10%

-

38.10%

 €13,032

 € 25,805

 € 68,507

 - 

51.75%

-

51.75%

 - 

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 

 - 

 €20,384

9.00%

9.75%

18.75%

 € 3,822

 € 3,822

 € 20,384

 €34,300

10.45%

9.75%

20.20%

 € 2,811

 € 6,633

 € 34,300

 € 68,507

38.10%

 -

38.10%

 €13,032

 € 19,665

 € 68,507

 - 

51.75%

 -

51.75%

 - 

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 

 - 

 €20,384

9.00%

9.75%

18.75%

 € 3,822

 € 3,822

 €20,384

 €34,817

10.45%

9.75%

20.20%

 € 2,915

 € 6,737

 €34,817

 €68,507

38.10%

38.10%

 €12,836

 € 19,573

 €68,507

 -

 -

51.75% - 

 -

Box 2

Income from substantial shareholding

Rate 

25% 

Box 3

Taxable income from savings

and investments

Savings part

0,36%

Investment part

5,38%

Effective return

on investment

Up to € 71,650

67%

33%

1.94%

€ 71,650 up to € 989,736

21%

79%

4.45%

€ 978,001 and more

0%

100%

5.60%

National social insurance contributions 2019

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

2018

2019

2018

2019

Maximum general levy rebate - lower income

€ 2,265

€ 2,477

€ 1,157

€ 1,268

Maximum general levy rebate - higher income

-

-

-

-

Employment rebate - lower incomes

€ 3,249

€ 3,399

€ 1,659

€ 1,740

Employment rebate - higher incomes

-

-

-

-

Maximum income dependant combination rebate

€ 2,801

€ 2,835

€ 1,431

€ 1,431

Young disabled rebate

€ 728

€ 737

Old-age rebate – lower incomes

€ 1,418

€ 1,596

Old-age tax rebate – higher incomes

€ 72

- 

Single old-age tax rebate

€ 423

€ 429

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)

€ 212

€ 215

Gift and inheritance tax 2019

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 

-

€124,726

10%

€12,472

€ 12,472

18%

€ 22,450

€ 22,450

30%

€ 37,417

€ 37,417

€ 12,.727

higher

20%

36%

40%