The Income tax rates and personal allowances in the Netherlands are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Netherlands Tax Calculator 2023.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 9.28% | Income from € 0.000.00 | to | € 35,742.00 |
| 36.93% | Income from € 35,742.01 | to | € 73,031.00 |
| 49.5% | Income from € 73,031.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 9.28% | Income from € 0.000.00 | to | € 35,742.00 |
| 36.93% | Income from € 35,742.01 | to | € 73,031.00 |
| 49.5% | Income from € 73,031.01 | and above | |
| Insurance | Resident Tax Rate | Non-Resident Tax Rate | Cap |
|---|---|---|---|
| AOW (Old Age Insurance) | 17.9% | 17.9% | € 35,129.00 |
| Anw (Survivor Dependant Insurance) | 0.1% | 1% | € 35,129.00 |
| Wlz (Long Medical Care Insurance) | 9.65% | 9.65% | € 35,129.00 |
| Insurance | Resident Tax Rate | Non-Resident Tax Rate | Cap |
|---|---|---|---|
| Zvw (Health Insurance) | 6.75% | 6.75% | € 3,886.93 |
| WW (Unemployment Insurance) | 2.64% | 2.64% | € 430.64 |
| WW sector Fund (variable addition to the Unemployment Insurance) | 0.77% | 0.77% | € 430.64 |
| WAO/WIA (Disability Insurance) | 7.11% | 7.11% | € 3,892.52 |
| Whk (Average) | 1.53% | 1.53% | € 699.09 |
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in the Netherlands periodically and typically updated each year. Not that not all tax rates and thresholds in the Netherlands change annually, alterations to tax policy to support strategic economic growth in the Netherlands mean that the certain areas may be focused on to provide specific tax relief in the Netherlands or support growth in certain areas (overseas invstment in the Netherlands for example may mean reduced non-resident income tax rates in the Netherlands for a period).
When tax policy in the Netherlands changes, the resultant tax tables also change. Tax tables in the Netherlands are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in the Netherlands, the Netherlands tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in the Netherlands for example).
Netherlands Tax Tables may also be referred to as the Netherlands Tax Slabs, the Netherlands personal allowances and tax thresholds or the Netherlands business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2023 tax rates and thresholds used within the 2023 Netherlands Salary Calculator. This means that if you are aware of a 2023 tax exemption or 2023 tax allowance in the Netherlands that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Netherlands Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Netherlands Salary Calculator to suit our users needs. Our aim is to keep tax calculations in the Netherlands simple, we achieve this my making the Netherlands tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2023 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2023 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Netherlands income tax rates and personal allowances used in the associated income tax calculator for the same tax year.