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Dutch tax rates 2014 - Individuals

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Last updated : 01-03-2023
22 January 2014 Add expertise tag Add service tag Add country tag

Personal Income Tax rates 2014 - younger than AOW pension age
-   € 19,645 5,1%  € 1,002  € 1,002
 € 19,645

 € 33,363

 10,85%  € 1,488  € 2,490
 € 33,363  € 56,531 42%  € 9,731  € 12,221
 € 56,531  -  52%  -   

 

Combined rates 2014 - 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           
 -   € 19,645 5,1% 31,15% 36,25%  € 7,121  € 7,121
 € 19,645  € 33,363 10,85% 31,15% 42%  € 5,761  € 12,882
 € 33,363  € 56,531 42%   42%  € 9,730  € 22,612
 € 56,531  -  52%   52%  -   
Combined rates 2014 - 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           
 -   € 19,645 5,1% 13,25% 18,35%  € 3,604  € 3,604
 € 19,645  € 33,363 10,85% 13,25% 24,1%  € 3,306  € 6,910

 € 33,363

  € 56,531 42%   42%  € 9,730  € 16,640
 € 56,531  -  52%   52%  -   

 

Combined rates 2014 - 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           
 -   € 19,645 5,1% 13,25% 18,35%  € 3,604  € 3,604
 € 19,645  € 33,555 10,85% 13,25% 24,1%  € 3,352  € 6,956

 € 33,555

  € 56,531 42%   42%  € 9,649  € 16,605
 € 56,531  -  52%   52%  -   

The second bracket amounts to € 33.555 for taxpayers who are born before 1 January 1946.

 

Box 2 Income from substantial shareholding
Rate  22%   

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

 

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

 

National social insurance contributions 2014
    65+  
Insurance Rate  Insurance Rate 
AOW  17,90% AOW  n/a 
Anw  0,6% Anw  0,6%
AWBZ  12,65% AWBZ  12,65%
Total  31,15% Total  13,25%

 

Gift and inheritance tax 2014
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                   
-  € 117,214 10%  € 11,721  € 11,721 18%  € 21,098  € 21,098 30%  € 35,165  € 35,165
 € 117,214 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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