Income tax calculation 2019
Dutch Box 3 income tax calculation
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 data used.
Tax payer status        
Box III            
Bank and savings accounts worlwide  
NL real estate (other than principal residence)  
Foreign real estate  
Personal relief  
Levy rebates (i.e. reduction on income tax in Box III)  
General levy rebate  
Labour levy rebate  
Total levy rebates  
Deemed return on investment break-down    
Bracket Rate Class From To    
 - 1st 0,13% 67%               -         71.650  
  5,60% 33%               -    
 - 2nd 21%     989.736  
 - 3rd 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 III after levy rebate reduction