The Netherlands
(Rates 01/01/2000)
taxable income marginal tax rate
1 - 15,255 HFL 33.90 % 1
15,256 - 48,994 HFL 37.95 % 2
48,995 - 107,756 HFL 50.00 %
above 107,756 HFL 60.00 %
1 The rate of 33.9 % also includes social security contributions of 29.4 %.
For employees not liable to the Dutch social security system the marginal tax rate
is 4.5 %.
2 The rate of 37.95 % also includes social security contributions of 29.4 %.
For employees not liable to the Dutch social security system the marginal tax rate
is 8.55 %.
Corporate income tax: 35 %
Reduced corporate income tax of 30 % if taxable profit is less than 50,000 HFL
Trade tax: none
Social Security contributions:
In addition to the social security contributions included in the tax rates the following contributions will come due:
For employee:
General social security contribution: 6.25 %
disability insurance: %
health insurance (only if employee earns less than HFL 64,400/year): 1.75 %
Ceiling amounts: None
For employer:
General social security contribution: 4.85 %
disability insurance: 6.30 %
health insurance (only if employee earns less than HFL 64,400/year): 6.35 %
Ceiling amounts: None