
Personal tax credit (max for incomes above € 69,398) € 0.Personal tax credit (max for lower incomes) € 2,888.Tax creditsĪfter the tax has been calculated based on the above percentages you can reduce the calculated amount with the applicable tax credits. Expats with the 30% ruling can opt in the tax return to be exempted from taxation on savings and most of the investments. The tax rate for income from savings and investments is increased to 31%.

Rate Box 3 (income from savings and investments) Rate Box 2 (income from a substantial interest in a limited company)įor the year 2022 the tax rate for income from a substantial interest is 26.90%.

On your payslip or year end statement you may see something like: “ingehouden loonheffing” or “LB/PR. Premiums social security are calculated in the first bracket. The rate in Box 1 is a combination of tax and premiums social security.
