Tag: premie volksverzekering

Dutch income tax rates 2012 (and 2011)

Rates box 1 (income from work and home ownership)

Tax year 2012

Taxable income of
more than:       but less than:              tax rate:    premium:   total rate:       total tax/premium:
(younger than 65 years)
EURO           – | EURO 18,945           |   1.95% | 31.15%       | 33.10%        |  EURO 6,270
EURO 18,945  | EURO 33,863           |10.80%  | 31.15%       | 41.95%        |  EURO 12,528
EURO 33,863  | EURO 56,491           |42.00%  |        0%       | 42.00%        |  EURO 22,031
EURO 56,491  |      and further           |52.00%  |        0%       | 52.00%        |  EURO 22,031 + 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 18,945           |   1.95% | 13.25%       | 15.20%        |  EURO 2,879
EURO 18,945  | EURO 34,055           |10.80%  | 13.25%       | 24.05%        |  EURO 6,512
EURO 34,055  | EURO 56,491           |42.00%  |        0%       | 42.00%        |  EURO 15,935
EURO 56,491  |      and further           |52.00%  |        0%       | 52.00%        |  EURO 15,935 + 52% on excess

Continue reading “Dutch income tax rates 2012 (and 2011)”

Dutch personal income tax return – control themes

As with each tax year, the tax authorities select and pre-announce a specific item related to the tax return which they will check with extra attention. This is a so called control theme (‘controlethema’). For example the control themes for the years 2008, 2009 and 2010 were respectively: the deduction of donations (2008), the deduction costs of living regarding children (2009) and private misusage of the company car (2010). The State secretary of Finance has anounced the control theme for the year 2011: timely filing of the tax return. Read more by clicking on the article title… Continue reading “Dutch personal income tax return – control themes”