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 |
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.
| 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.