BBZ
Taxation in the Netherlands
You pay tax in the Netherlands on the income that you earn in the Netherlands. If you work in paid employment, your employer will deduct tax and national insurance contributions from your pay. The national insurance contributions are for the schemes for old age pension (AOW), survivor benefit (Anw) and exceptional medical expenses (AWBZ).
Tax return: pay extra or get a refund
Every year before 1 April, report how much you earned in the Netherlands in the previous year to the Dutch Tax Administration (Belastingdienst). They will then calculate how much you have to pay in tax and contributions. If the amount they calculate is more than the amount your employer deducted, you will have to pay extra. If the amount is less, you will get a refund.
What expenses are tax-deductible?
Certain expenses are tax-deductible (in part or in full). Such expenses include:
- donations to charities
- the costs of medical care
- mortgage interest
In addition, your taxable income will always be reduced by a general tax credit of € 2,033 per year. Depending on your personal circumstances, you may also be entitled to additional tax credits.
How much tax do you have to pay?
Persons born in 1946 (aged 64 or 65)
| Your taxable income in euros | Minimum tax per year | Total tax per year |
|---|---|---|
| 0 up to 18,945 | 0 | + 1,95% |
| 18,945 up to 33,863 | 369 | + 10,80% over 18,945 |
| 33,863 up to 55,491 | 1,980 | + 42% over 33,863 |
| 55,491 or more | 11,484 | + 52% over 56,491 |
Persons born before 1946 (65 years or older)
| Your taxable income in euros | Minimum tax per year | Total tax per year |
|---|---|---|
| 0 up to 18,945 | 0 | + 1,95% |
| 18,945 up to 34,055 | 369 | + 10,80% over 18,945 |
| 33,055 up to 56,491 | 2,001 | + 42% over 34,055 |
| 56,491 or more | 11,424 | + 52% over 56,491 |
