07 September 2011 Add expertise tag Add service tag Add country tag

 

Personal Income tax rates 2011 - younger than 65 year

Box 1 Income from employment and home
Taxable income    Tax per bracket Total per bracket  Cumulative
of more than  but less than      
 -   € 18.628 1,85%  € 344  € 344
 € 18.628

 € 33.436

10,80%  € 1.599  € 1.943
 € 33.436  € 55.694  42%  € 9.348  € 11.291
 € 55.694  -  52%  -   

 

Combined rates 2011 - younger than 65 years
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           
 -   € 18.628 1,85% 31,15% 33,%  € 6.146  € 6.146
 € 18.628  € 33.436 10,80% 31,15% 41,95%  € 6.211  € 12.357
 € 33.436  € 55.694 42%   42%  € 9.348  € 21.705
 € 55.694  -  52%   52%  -   
Combined rates 2011 - born in 1946 (65 years or older)

 

Box 1  Income from employment and home, including
 

National social insurance contributions
born before 1 January 1946

Taxable income    Tax per bracket  Premium contribution Total percentage  Total per bracket  Cumulative 
of more than  but less than           
 -   € 18.628 1,85% 13,25% 15,1%  € 2.812  € 2.812
 € 18.628  € 33.436 10,80% 13,25% 24,05%  € 3.561  € 6.373
 € 33.436  € 55.694 42%   42%  € 9.348  € 15.721
 € 55.694  -  52%   52%  -   

 

Combined rates 2011 - born before 1 January 1946 (65 years or older) 

Box 1  Income from employment and home, including
 

National social insurance contributions
born before 1 January 1946

Taxable income    Tax per bracket  Premium contribution Total percentage  Total per bracket  Cumulative 
of more than  but less than           
 -   € 18.628 1,85% 13,25% 15,1%  € 2.812  € 2.812
 € 18.628  € 33.485 10,80% 13,25% 24,05%  € 3.572  € 6.384
 € 33.485  € 55.694 42%   42%  € 9.327  € 15.711
 € 55.694  -  52%   52%  -   

The second bracket amounts to € 33.485 for taxpayers who are born before 1 January 1946.

 

Box 2 Income from substantial shareholding
Rate  25%   

 

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

 

National social insurance contributions 2011
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW   
Anw  1,10% Anw  1,1%
AWBZ  12,15% AWBZ  12,15%
Totaal  31,15% Total  13,25%

 

Gift and inheritance tax 2011
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                   
-  € 118.708 10%  € 11.870  € 11.870 18%  € 21.367  € 21.367 30%  € 35.612  € 35.612
 € 118.708 higher 20%     36%     40%