Personal Tax in the Netherlands
- Tax Base For Residents and Non-Residents
- Residents are taxed on their worldwide income and non-residents are taxed only on income from a limited number of sources in the Netherlands.
|Individual Income Tax||Progressive rate from 33.65% to 52%|
|EUR 0 - 17,319||33.65%|
|EUR 17,319 – 31,122||41.85%|
|EUR 31,122 – 53,064||42%|
|EUR 53,064 and over||52%|
|For persons older than 65, since they are not subject to certain social security contributions||15,75% (Up to EUR 17,579)
23.50% (Between EUR 17,579 - 31,589)
- Allowable Deductions and Tax Credit
Employer reimbursement of (international) school fees. Tax deductions: interest allowance for mortgage interest related to real property in the Netherlands.
Tax exemptions: an employee subject to the 30% tax ruling (if a resident of the Netherlands) can opt for partial non-resident status, which implies that income (assets/savings) may be tax-exempt in the Netherlands.
- Special Expatriate Tax Regime
- An employee assigned to the Netherlands who has specific expertise that is not available or that is scarce in the Dutch labor market is eligible to apply for a tax-exempt allowance of 30% of his/her salary. A request must be made to apply the 30% ruling within four months of starting employment. Once approved, the allowance applies for a maximum term of ten years, with an interim test to determine whether the expatriate continues to satisfy the conditions to qualify for the 30% ruling. Employees who do not qualify for the 30% ruling still may receive a tax-free reimbursement of actual extra-territorial expenses.
- Capital Tax Rate
- Municipal authorities levy personal property tax on all immovable property based on the council-rated value of property. The tax base for real estate tax is the fair market value as determined by the municipal tax authorities. The council-rated value of an immovable property applies to certain elements of the personal income tax.
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