Income tax calculation 2019
Dutch Box 3 income tax calculation
 
Assumptions
Dutch tax residency and Dutch tax treaty residence.
Subject to Dutch income tax (and exemption for taxable non-NL sourced income allocated to foreign country according to tax treaty).
Income from savings and investments based on information provided.
No Box 2 income considered, no foreign dividend tax withholding considered.
2019 tax date used.
Tax payer status        
             
Box III            
Bank and savings accounts worlwide  
NL real estate (other than principal residence)  
Foreign real estate  
 
 
Balance  
Personal relief  
Balance  
             
Levy rebates (i.e. reduction on income tax in Box I, II and III)
General levy rebate  
Labour levy rebate  
Total levy rebates  
             
Deemed return on investment break-down    
Bracket Rate
 - 1st 0,13%
  5,60%
 - 2nd
 
 - 3rd
Class From To
67%               -         71.650
33%               -  
21%     989.736
79%
100%
   
 
 
 
 
 
Box III income        
             
Income tax 30%      
Exemption Box III income tax (with progression)  
Effective Box III income tax (before levy rebate)  
             
Tax liability
Effective Dutch income tax liability in Box I and III after levy rebate reduction