Нидерланды : Налоги

Нидерланды : Налоги  Netherlands: Taxes and Costs

Personal Income Tax (The ‘Box’ System) Under the Dutch tax system, you will have not one, but three taxable incomes, each of which falls into a ‘box’. Each box has its own tax rate: Box 1: taxable income from work and home ownership, profits, social security benefits and pensions: PROGRESSIVE TAX RATES for 2007   TAXABLE INCOME (€) MARGINAL TAX RATE Up to €17,319 2.50% €17,319 - €31,122 10.25% on band over €17,319 €31,122 - €53,064 42% on band over €31,122 Over €53,064 52% on all income over €53,064   EFFECTIVE TAX RATE ON RENTAL INCOME MONTHLY INCOME €1,500 15% €6,000 17.3% €12,000 20% Click HERE for worked sample. SOURCE:  Box 2: taxable income from a substantial shareholding interest taxed at a fixed rate of 25%. For 2007, the first €250,000 is taxed at 22%. Box 3: taxable income from savings and investments (viz. real estate) levied at a fixed rate of 30%. If a property is rented out , the taxation will take place in Box 3 at flat rate of 30% based on the assumption that a taxable yield of 4% is made on the net assets. The effect is an annual tax of 1.2% on the value of the assets. Real Estate Tax Real estate taxes (onroerendzaakbelasting) are based on the value of the property and are paid by both the owner and the user. Each municipality is entitled to determine its own tariffs for real estate taxes which are applicable for four years. The tariffs (owner and user tariff) for the real estate taxes are typically between 0.1% and 0.3% of the property value. Other Taxes Besides real estate taxes, municipal authorities levy other taxes and charges such as building charges that are related to building permits. Such charges can be very high so a critical review is advised before payments are to be made. Other possible taxes include polder board taxes or land-draining rights, wastewater pollution tax and sewage system tax, sufferance tax, refuse matter tax, groundwater tax, ecological taxes and the energy tax. These taxes and their rates vary from municipality to municipality, so consultation with makelaar or notaris is necessary. Capital Gains Tax No capital gains tax is levied on the profits realized on the sale of Dutch real estate owned by a non-resident individual unless the non-resident is engaged in a trade or business in the Netherlands and the real estate is one of the capital assets of the business. If sale of real estate is part of a business enterprise, capital gains are taxed as part of income in Box 3, as discussed in an earlier section.