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 | 25.5 percent (24.5 in 2007) |
| Above Euro 22.689 | 29.6 percent (29.1 in 2007) | |
| Capital Duty | Abolished as of 1 January 2006 | |
| 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 | Abolished per 1 January 2005 | |
| Inheritance and gift tax (Various exemptions apply - Dutchtax.net) | Spouse (after a base exemption of Euro 507.803), certain partners and children over first Euro 21.703 | 5 percent |
| Everything above Euro 867.836 | 27 percent | |
| Siblings and (grand)parents over first Euro 21.703 | 26 percent | |
| Everything above Euro 867.836 | 53 percent | |
| Others over first Euro 21.703 | 41 percent | |
| Everything above Euro 867.836 | 68 percent | |
| Recognised Charities | full exemption | |
| Personal income tax (taxpayer < 65) | First Euro 17.046 from work and home (Box I) | 2.45 percent* |
| Euro 17.046 to Euro 30.631 (Box I) | 9.75 percent* | |
| Euro 30.631 to Euro 52.228 (Box I) | 42 percent | |
| Above Euro 52.228 (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 31.7 percent over the first Euro 30.631. Persons of 65 and older are exempt from old age pension premiums and only pay 13.8 percent national insurance premiums over the first Euro 30.631.
Last reviewed 2 February 2006
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