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> Individual income tax rates (2012)
Individual income tax rates (2012)
The individual income tax is levied by type of income and is classified into three boxes.
■ Box 1, income from labour is taxable at a progressive tax rate of 33%-52%.
■ Box 2, income from a substantial interest (≥ 5%) in a corporation is taxable at 25%.
■ Box 3, income from savings and portfolio investments is taxable at an effective tax rate of 1,2%.
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Doing business in the Netherlands
A practical guide designed to give a general overview of the country and of the major applicable regulations for doing business in the Netherlands.
- Auteursrecht 2012 - Mazars - Netherlands
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- Auteursrecht 2012 - Mazars - Netherlands
