Netherlands Income Tax rate for 2017, 2018. Capital gain, Corporate TaxNetherlands Income Tax Rate  for 2017-2018. Individual (Personal) income Tax Rates for Resident and Non Resident. Capital Gain Tax and Corporate / Companies taxes

 

 

Netherlands Personal Income Tax Rate for 2017-2018

RATE BOX 1 for persons younger than retirement age

Taxable Income (Euro) Tax Rate National Insurance Total Rate
0 to 19,982 8.90% 27.65% 36.55%
19,983 to 33,791 13.15% 27.65% 40.80%
33,792 to 67,072 40.80% - 40.80%
Over 67,072 52.00% - 52.00%

 

Social Security (National Insurance Premium) - Total 27.65%

Break up is as under

Description Rate
AOW (General Old-age Pensions Act ) 17.90%
ANW (General Surviving Relatives Act) 0.1%
Wlz (Act on long-term care) 9.65%

 

RATE BOX 2 : Substantial interest in a limited company

- 25% is the rate of tax for income from substantial interest

 

RATE BOX 3: Income from Savings and Investments

- 30% the rate of Tax for Income from Savings and Investments

 

Tax Credits

Description Amount (Euro)
Personal tax credit (max for lower incomes) 2254
Personal tax credit (max for higher incomes) 0
Personal tax credit for partner without income born after 1 January 1963 902
Personal tax credit for partner without income born before 1 January 1963 2254
Labour tax credit (max for lower incomes) 3,223
Labour tax credit (max for higher incomes) 0

 

Capital Gain Tax in Netherlands

For residents and non-residents, capital gains and investment income as such are not taxable, except as detailed for box 2 and box 3 above. For non-residents, income from lucrative investments will be considered as 'income from other activities' in box 1 for Dutch tax purposes according to the Dutch State Ministry of Finance. Where and to the extent (taxable) activities are performed in the Netherlands, (part of) the lucrative investment should be subject to taxation in the Netherlands. However, under the tax treaties, any gains will most likely fall under 'the capital gains' or 'other income' article.

 

Corporate / Company Income Tax Rate in Netherlands for 2017-2018

Taxable Income and Description Tax Rate
Standard income tax rate on corporations 25%
Up to EUR 200,000 20%
Above EUR 200,000 25%

 

The new coalition has expressed its intention to reduce both the lower and standard CIT rate starting from 2019. The rate will be reduced in steps from 25% to 24% in 2019, to 22.5% in 2020 and to 21% in 2021. The lower rate will decrease by the same steps, from 20% to 19% in 2019, to 17.5% in 2020 and to 16% in 2021.

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