Although Dutchtax.net only deals with corporate income tax, dividend withholding tax, real estate transfer tax and capital duty for corporations, we include the following overview of the most relevant tax rates, including VAT and personal income tax, for the convenience of our visitors. Please note that this table does not take into consideration the many exceptions, details or deviations which may be applicable.
| Tax | Basis | Tax rate |
|---|---|---|
| Corporate income tax | First Euro 22.689 | 29 percent |
| Above Euro 22.689 | 34.5 percent | |
| Capital Duty | Value of contribution or par value shares. should this be higher | 0.55 percent |
| Dividend withholding tax | Distribution | 25 percent |
| Insurance tax | Insurance premium | 7 percent |
| Real estate transfer tax | Value of real estate or price paid. should this be higher | 6 percent |
| Surtax | Deemed excessive part of a dividend distribution | 20 percent |
| Inheritance and gift tax (Various exemptions apply - Dutchtax.net) | Spouse, certain partners and children over first Euro 21.212 | 5 percent |
| Everything above Euro 848.219 | 27 percent | |
| Siblings and (grand)parents over first Euro 21.212 | 26 percent | |
| Everything above Euro 848.219 | 53 percent | |
| Others over first Euro 21.212 | 41 percent | |
| Everything above Euro 848.219 | 68 percent | |
| Recognised Charities | 11 percent | |
| Personal income tax (taxpayer < 65) | First Euro 16.265 from work and home (Box I) | 1.0 percent* |
| Euro 16.265 to Euro 29.543 (Box I) | 7.95 percent* | |
| Euro 29.543 to Euro 50.652 (Box I) | 42 percent | |
| Above Euro 50.652 (Box I) | 52 percent | |
| Substantial interest income (Box II) | 25 percent | |
| 4 percent deemed return on investments (Box III) (effectively a net wealth tax - Dutchtax.net) | 30 percent | |
| Value Added Tax | General rate | 19 percent |
| Low rate | 6 percent | |
| Export rate | 0 percent | |
* Persons below 65 years also pay national insurance premiums of 32.4 percent over the first Euro 29.543. Persons of 65 and older are exempt from old age pension premiums and only pay 14.5 percent national insurance premiums over the first Euro 29.543.
Last reviewed 2 February 2006
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