RATE BOX 1 for persons younger than retirement age
Income from Employment and Home
| Taxable Income (Euro) | Tax Rate |
| 0 to 20.142 | 8.90% |
| 20.142 to 33.994 | 13.25% |
| 33,994 to 68,507 | 40.85% |
| Over 68,507 | 51.95% |
RATE BOX 1 Combined Rates 2018 - for persons younger than retirement age
Income from Employment and Home including national insurance contributions
| Taxable Income (Euro) | Tax Rate | National Insurance | Total Rate |
| 0 to 20.142 | 8.90% | 27.65% | 36.55% |
| 20.142 to 33.994 | 13.20% | 27.65% | 40.85% |
| 33.994 to 68.507 | 40.85% | - | 40.85% |
| Over 68,507 | 51.95% | - | 51.95% |
RATE BOX 1 Combined Rates 2018 - state person age older, born on or after 1 January 1946
| Taxable Income (Euro) | Tax Rate | National Insurance | Total Rate |
| 0 to 20.142 | 8.90% | 9.75% | 18.65% |
| 20.142 to 33.994 | 13.20% | 9.75% | 22.95% |
| 33.994 to 68.507 | 40.85% | - | 40.85% |
| Over 68,507 | 51.95% | - | 51.95% |
RATE BOX 1 Combined Rates 2018 - state person age older, born on or before 1 January 1946
| Taxable Income (Euro) | Tax Rate | National Insurance | Total Rate |
| 0 to 20.142 | 8.90% | 9.75% | 18.65% |
| 20.142 to 34.404 | 13.20% | 9.75% | 22.95% |
| 34.404 to 68.507 | 40.85% | - | 40.85% |
| Over 68,507 | 51.95% | - | 51.95% |
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
| Taxable Income (Euro) | Saving Part 0,36% | Investment Part 5,38% | Effective Return on Investment |
| 0 to 70,800 | 67% | 33% | 2,02% |
| 70,801 to 978,000 | 21% | 79% | 4,33% |
| 978,001 and above | 0% | 100% | 5,38% |
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.