![]() ![]() The point of departure is the value of the equity per beginning (January 1st) of the relevant tax year. ![]() In brief equity can be summarized as (worldwide held) assets minus (worldwide held) debts. Personal income tax rate 2020 for income from equity: 30% flat tax rate on (progressive) deemed interest made on equity. Personal income tax rate 2020 for income from substantial share ownership, applicable when owning 5% or more of the shares in a limited company (also referred to as “box 2”): 26,25% flat tax rate (2019: 25%) on all earnings following from these shares, such as dividends and capital gain. Maximum income-related combination tax rebate (€) ![]() Maximum general tax rebate above AOW age (€) Maximum general tax rebate under AOW age (€) See the table below for the applicable rates: These tax rebates have been increased for 2020. Please note that several tax rebates (“heffingskortingen”) may apply. ![]() See the table below for the applicable rates:Įmployer contribution (high contribution)Ĭontribution of e.g benefit entitled persons & self employ (low contribution) This applies to the contribution from your income, which your employer does, as well to benefit entitled persons and self employed. The income-related health insurance contribution (a mandatory fixed contribution from your income or benefit) will be reduced by 0.25% this year. More than 35.375 but not more than 68.507 More than 34.712 but not more than 68.507 Reached the AOW (State pension) age and born after 1945 Personal income tax rates 2020 for income from (former and/or self-) employment and home ownership (also referred to as “box 1”): Annual taxable income in 2020 (€) ![]()
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