Netherlands

Individual - Sample personal income tax calculation

Last reviewed - 19 December 2019

Please find below two 2019 gross-to-net calculations, one with and one without the 30% ruling. We drafted these calculations based on the following facts and circumstances:

  • A gross income of EUR 70,000 per annum.
  • A company car with a list price of EUR 35,000. A fringe benefit of 22% applies to this situation.
  • A primary residence with a value of EUR 255,000.
  • A mortgage loan of EUR 255,000 at an annual interest rate of 3%.
  • Alimony paid to the former partner (no children) of EUR 9,000 per annum.

Calculation with 30% ruling

  Fiscal (EUR) Actual (EUR)
Dutch salary 70,000 70,000
Less: 30% remuneration (23,310) (23,310)
Add: Private use company car 7,700  
Wage for wage tax and national insurance 54,390  
Add: Deemed rental income 1,657    
Less: Mortgage interest (7,650)   (7,650)
Income/deduction from primary residence (5,993)  
Less: Alimony paid (9,000) (9,000)
Taxable income 39,397  
National insurance tax   (9,483)
Income tax box 1   (5,230)
Total levy rebate   3,678
30% remuneration   23,310
Net income (after deductions)   42,315

Calculation without 30% ruling

  Fiscal (EUR) Actual (EUR)
Dutch salary 70,000 70,000
Less: 30% remuneration 0 0
Add: Private use company car 7,700  
Wage for wage tax and national insurance 77,700  
Add: Deemed rental income 1,657    
Less: Mortgage interest (7,650)   (7,650)
Income/deduction from primary residence (5,993)  
Less: Alimony paid (9,000) (9,000)
Taxable income 62,707  
National insurance tax   (9,483)
Income tax box I   (14,162)
Total levy rebate   1,079
30% remuneration   0
Net income (after deductions)   30,784