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Dutch Tax Plan for 2018 - Individual Income Tax Measures

|Proposed Changes|Netherlands
Netherlands

The Dutch Budget and Tax Plan for 2018 were presented to parliament on 19 September 2017 ({News-2017-09-20/P/4-previous coverage}). Individual income tax measures include:

  • Tax brackets and rates (individuals younger than 66) will be as follows:
    • up to EUR 20,142 - 36.55% (including social security)
    • over EUR 20,142 up to 33,394 - 40.85% (including social security)  
    • over EUR 33,994 up to 68,507 - 40.85%  
    • over 68,507 - 51.95%
  • The deemed employment of non-executive direc…

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