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) | Wife, partner and children over first Euro 20,714 | 5 percent |
| Everything above Euro 828,338 | 27 percent | |
| Siblings and (grand)parents over first Euro 20,714 | 26 percent | |
| Everything above Euro 828,338 | 53 percent | |
| Others over first Euro 20,714 | 41 percent | |
| Everything above Euro 828,338 | 68 percent | |
| Recognised Charities | 11 percent | |
| Personal income tax | First Euro 15,883 from work and home (Box I) | 1.7 percent* |
| Euro 15,883 to Euro 28,850 (Box I) | 7.20 percent* | |
| Euro 28,850 to Euro 49,464 (Box I) | 42 percent | |
| Above Euro 49,464 (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 31.2 percent over the first Euro 28,850. Persons of 65 and older are exempt from old age pension premiums and only pay 13.3 percent national insurance premiums over the first Euro 28,850.
Last reviewed 2 February 2006
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