That is why from 1 January 2022 it will be possible to provide a tax-free home working allowance of up to € 2 per day. Many employees and employers want to make agreements so that working partly from home can continue, even after the coronavirus crisis. The Tax Plan package therefore contains considerably fewer policy measures than in previous years, in keeping with the government’s caretaker status.

In particular, improvements will be made to existing taxes in the areas of housing, employment, greening and business startups. You can also find more information about the Dutch tax system on our website.This year, the 2022 Tax Plan package mainly contains minor changes aimed at improving the tax system.

Tax returnĭo you need help with your Dutch tax return? Expatax can help you. There are also other specific tax credits depending on your situation but the above are the common tax credits. If you have children additional tax credits can apply.

Labour tax credit (max for incomes above € 69,398) € 0.

Labour tax credit (max for lower incomes) € 4,260.

Personal tax credit for partner without income born before 1 January 1963 € 2,837.

Personal tax credit for partner without income born after 1 January 1963 € 379.

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%.

ANW (General Surviving Relatives Act): 0.1%.

AOW (General Old-age Pensions Act ): 17.9%.

Total premium for the national insurance is 27.65% which is divided in: National insurance premiums (premiums social security) If you are not insured in the Netherlands but in the country where you were transfered from (based on a A1 declaration or Certificate of Coverage) then you don’t pay premiums social security in the Netherlands thus reducing the amount which is withheld from your salary of freelance income.įor the year 2022 the tax rate and premiums for income from work and home are:Ĭombined rates in Box 1 for persons younger than retirement age Taxable income

VOLKSVZ for premiums national insurance or premiums social security. VOLKSVZ” where LB stands for wage tax and PR. 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.

2022 vs 2021 tax brackets