Talk:Income tax in the Netherlands

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Effective income tax rates by percentiles of the population in the USA[edit]

Here's a very interesting information about the income tax rates by percentiles of the population in the USA.

It shows how much taxes the top 1% pay in comparison to the top 10%, top 20% and so on.

It also shows that the top 400 individual tax returns (supposedly from the 400 richest in the country) paid only 16.6% of income tax!

It would be interesting to find similar information about the Netherlands and other countries.

Untitled[edit]

Updated a small part with figures from 2005

How about the tax-free sum? Why doesn't that one show on this page? It says 0-17,000 is taxed, while the first several thousand are basically tax-free...

This is the "minus" part of the section "Total tax".--Patrick 12:02, 16 February 2007 (UTC)[reply]

Update on business taxes for 2007

Now there is a progressive system for businessprofit aswell. First band is 25000 euro, taxed at 20%. Second band is from 25001 to 65000 euro, taxed at 23,5%. Last band is 65001 and up, taxed at 25,5%.81.246.88.30 15:15, 5 December 2006 (UTC)[reply]

I added, according to the latest info: "For 2007 only there is a reduced rate ranging from 22 to 25%."--Patrick 12:44, 16 February 2007 (UTC)[reply]

Public finance navigation box[edit]

The public finance navigation box seems too general for this article (so general that the box does not even contain this page), a box for income tax in general and/or one for public finance in the Netherlands would be more appropriate.--Patrick 23:05, 28 September 2007 (UTC)[reply]

Box II[edit]

Did I get that right? As the owner of a Limited (BV) I can pay me as Managing Director no salary and pay all the profit as a dividend so my personal tax rate will be 25% ? (I don´t speak Netherlands so my question is here). If that´s true the taxation would be quite friendly for risk-takers compared to other Western European Countries. 84.173.213.52 22:54, 19 October 2007 (UTC)[reply]

On this site something akin to your question is treated (albeit in Dutch). Short summary of this site: the answer is no. There's something called the "fictief loon-regeling" ("fictive salary-rule") that prevents this "trick". The fictief loon-regeling means: when the director of the limited doesn't receive (=doesn't give himself) a regular salary, but does receive dividends etc. from the limited, the Belastingdienst (tax service) will assign a "fictive salary" of 39.000 euros. So you'd then be taxed both for the dividends received (in Box II @ 25%) and a salary of 39.000 (in Box I @ progressive rates, about 39%). Niels(F)^{? en |}^nl 23:30, 19 October 2007 (UTC)[reply]

Also, if the company makes a profit (after paying salary, before paying dividend), corporate tax has to be paid, see nl:Vennootschapsbelasting--Patrick 00:09, 20 October 2007 (UTC).[reply]

Thank you for your answers! Did I get it right? The fictional Managing Director salary is set by the tax office in comparison to non-stakeholding Managing Directors of the same industry and company size as 70% of it but at least 39.000 EUR. This will be taxed as Box I. Exceeding profits will be taxed with Vennootschapsbelasting first (around 25%). The net profit is then taxed with the owner (Box II for natural persons and Vennootschapsbelasting on this income for company owners). In total, the tax burden for exceeding profits is around 50%. 84.173.204.254 13:29, 20 October 2007 (UTC)[reply]

If the DGA (director/owner) can show that a lower salary is reasonable this is allowed.
The net profit is taxed with the owner, but possibly delayed, until he gets it as dividend or by selling his shares.
25% plus 25% of what remains is ca. 44%.

--Patrick 00:21, 21 October 2007 (UTC)[reply]

income tax[edit]

The income tax figures appear to be badly wrong.

http://www.belastingdienst.nl/variabel/buitenland/en/private_taxpayers/private_taxpayers-29.html#P323_36119

I've updated the page accordingly.-Toby Douglass

They included social security fees, as mentioned in the lead section.--Patrick (talk) 10:27, 1 April 2010 (UTC).[reply]

Ah. Hmm. I may be wrong, but it might then be best to have a table for income tax, a second table for social security fees (since they are presumably mandatory and based on income, and so are in effect an income tax) and then a third for the totals. I'll see if I can find the social security data. BTW, the original data on the table indicates 42% for both the second and third tier - was that correct? Toby Douglass (talk) 11:53, 1 April 2010 (UTC)[reply]

Extra hmm. I note that the fourth bracket, as originally stated, is 52%. This is the value for pure income tax (as per the URL above), as well as for the total income-based tax (income tax, social security, medical, etc) which was given on the original version of the page. This only makes sense if the State is capping income tax at 52%, regardless of what would actually be required to be paid. Toby Douglass (talk) 11:58, 1 April 2010 (UTC)[reply]

See nl:box 1 for separate and total figures for 2009 and 2010. Yes, in 2009 the 2nd and 3rd bracket both had a total rate of 42%. Social security fees apply for the first two brackets only. The health insurance scheme is separate.--Patrick (talk) 15:14, 1 April 2010 (UTC)[reply]

Crisis Tax[edit]

This page is missing the so called 'crisis tax' which is an additional 16% tax on income over 150K euro. This makes the top bracket 68% and not 52% as this wikipedia entry states. Even though it was originally intended to be temporary, it appears to be made permanent. — Preceding unsigned comment added by 174.6.32.162 (talk) 22:28, 13 July 2013 (UTC)[reply]

Assessment comment[edit]

The comment(s) below were originally left at Talk:Income tax in the Netherlands/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.

==Class==

Start class because the content is not limited in the same manner of a stub, but it should include more content like context and history. Further, the content should have greater detail and scope.EECavazos 20:31, 25 October 2007 (UTC)[reply]

==Priority==

High priority because this is the tax scheme of a country.EECavazos 20:32, 25 October 2007 (UTC)[reply]

Last edited at 20:32, 25 October 2007 (UTC). Substituted at 18:50, 29 April 2016 (UTC)

Box 1[edit]

The box 1 section is just listing bullets. It should be made into a table of sorts.

These ataxes are worng, and I painfully know it --83.167.192.194 (talk) 12:07, 4 October 2021 (UTC)[reply]