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Netherlands Tax Rate - 2016-2017, 2015-2016, 2014-2015

Netherlands Income Tax Rate 2016

Taxable Income () Tax Per Bracket Premium National Insurance

Total Tax Rate %


 0 -  19,922








 19,922 -  33,715








 33,715 -  66,421








Above  66,421









National insurance premiums (premiums social security)

Total premium for the national insurance is 28.15% which is divided in:

AOW (General Old-age Pensions Act ): 17.9%
ANW (General Surviving Relatives Act): 0.6%
Wlz (Act on long-term care): 9.65%

Rate Box 2 (income from a substantial interest in a limited company)

For the year 2016 the tax rate for income from a substantial interest is 25%.

Rate Box 3 (income from savings and investments)

The tax rate for income from savings and investments stays 30%. Expats with the 30% ruling can opt to be exempted from taxation on savings and most of the investments.

Tax credits
After the tax has been calculated based on the above percentages you can reduce the calculated amount with the applicable tax credits.

Personal tax credit (max for lower incomes)  2,242
Personal tax credit (max for higher incomes)  0
Personal tax credit for partner without income born after 1 January 1963  1,047
Personal tax credit for partner without income born before 1/1/1963  2,242
Labour tax credit (max for lower incomes)  3,103
Labour tax credit (max for higher incomes)  0

If you have children additional tax credits can apply. There are also other specific tax credits depending on your situation but the above are the common tax credits.


Netherlands Income Tax Rates 2014 and Deductions

Netherlands Income Tax Rate for Individual Tax Payers

Lowest Individual Tax Rate in Netherlands is 5.10% and Highest Rate is 52%

Taxable Income () Tax Per Bracket Premium National Insurance

 0 -  19,645






 19,646 -  33,363






 33,364 -  56,531




Above  56,532





Tax Exempted Income

Employment income or certain costs can be paid by the employer (partly) tax-free under strict conditions, for instance a relocation allowance and extraterritorial costs.

Certain goods for personal use are not considered assets to include in the net capital


General tax credits

Depending on an individuals (family) position, the following tax credits may apply:
the general tax credit
the labor tax credit
the work bonus (applicable to those employees over the age of 61)
the combination tax credit (for working parents)
the parental leave tax credit
the single parent tax credit
the tax credit for disabled young people
the old-age tax credit
the old-age tax credit for single persons
the tax credit for environmental investments


Corporate Tax Rates in Netherlands

The corporate tax rate is 20%/25% - The first EUR 200,000 of taxable profit is taxed at 20%. These rates have been in force since 2011.


Capital Gains Tax in Netherlands

Both capital gains and regular income (dividends) are taxed. Tax is levied at a fixed rate of 25%. Non-residents are taxable on capital gains and regular income from a substantial interest of a company resident in the Netherlands.

Non-residents are subject to Dutch income tax on income derived from certain specified domestic sources including income sources such as income from real estate located in the Netherlands.


Netherlands Dates of filing Returns / Reporting and Payment

The tax year is on a calendar year basis, i.e. 1 January to 31 December. Individual tax returns will be due on 1st April following the year end.



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