Dutch personal income tax rates 2013 and 2014

Rates box 1 (income from work and home ownership)

Tax year 2014

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than variable pension AOW age)
EURO 0 to EURO 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 to EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 to EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 and further |52.00% | 0% | 52.00% | EURO 22,612 + 52% on excess

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(65 years and older)
EURO – | EURO 19,645 | 5.1% | 31.15% | 36.25% | EURO 7,121
EURO 19,645 | EURO 33,363 |10.85% | 31.15% | 42% | EURO 12,882
EURO 33,363 | EURO 56,531 |42.00% | 0% | 42.00% | EURO 22,612
EURO 56,531 | and further |52.00% | 0% | 52.00% | EURO 22,612 + 52% on excess


Tax year 2013

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(younger than variable pension AOW age)
EURO – | EURO 19,645 | 5.85% | 31.15% | 37.00% | EURO 7,268
EURO 19,645 | EURO 33,363 |10.85% | 31.15% | 42% | EURO 13,029
EURO 33,363 | EURO 55,991 |42.00% | 0% | 42.00% | EURO 22,532
EURO 55,991 | and further |52.00% | 0% | 52.00% | EURO 22,532 + 52% on excess

Taxable income of
more than: but less than: tax rate: premium: total rate: total tax/premium:
(65 years and older)
EURO – | EURO 18,628 | 1.85% | 13.25% | 15.10% | EURO 2,812
EURO 18,628 | EURO 33,485 |10.80% | 13.25% | 24.05% | EURO 6,385
EURO 33,485 | EURO 55,694 |42.00% | 0% | 42.00% | EURO 15,712
EURO 55,694 | and further |52.00% | 0% | 52.00% | EURO 15,712 + 52% on excess