Netherlands

Individual - Sample personal income tax calculation

Last reviewed - 01 July 2024

Please find below, as an example, 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 400,000.
  • A mortgage loan of EUR 400,000 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 (28,700) (28,700)
Add: Private use company car 7,700  
Wage for wage tax and national insurance 49,000  
Add: Deemed rental income 1,400    
Less: Mortgage interest (12,000)   (12,000)
Income/deduction from primary residence (10,600)  
Less: Alimony paid (9,000) (9,000)
Taxable income 29,400  
National insurance tax   (8,129)
Income tax box 1   (2,727)
Total levy rebate   6,976
30% remuneration   28,700
Net income (after deductions)   45,120

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 1,400    
Less: Mortgage interest (12,000)   (12,000)
Income/deduction from primary residence (10,600)  
Less: Alimony paid (9,000) (9,000)
Taxable income 58,100  
National insurance tax   (10,271)
Income tax box I   (11,946)
Total levy rebate   3,357
30% remuneration   0
Net income (after deductions)   30,140