The Netherlands has a rich history dealing with taxation, predating the Romanic period

Ancient Rome

Ancient Rome was a thriving civilization that grew on the Italian Peninsula as early as the 8th century BC. Located along the Mediterranean Sea and centered on the city of Rome, it expanded to one of the largest empires in the ancient world....

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Some of the most important taxes are that of the income tax

Income tax

An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...

 (Wet op de inkomstenbelasting 2001), the wage withholding tax (Wet op de loonbelasting 1964), the value added tax

Value added tax

A value added tax or value-added tax is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its...

 (Wet op de omzetbelasting 1968) and the corporate tax

Corporate tax

Many countries impose corporate tax or company tax on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the...

 (Wet op de vennootschapsbelasting 1969).

Income tax

The Netherlands has a partly progressive tax rate. In the past, the highest income bracket in the Netherlands was 72%, but in 1990 it was changed to 60%, and in 2001 it became 52%. The brackets are now 2.35%, 10.85%, 42%, and 52%. The first two brackets also contain the Social Security payments (contributions to schemes like AOW, ANW and AWBZ), resulting in effective tax plus social insurance rates of 33.5%, 42%, 42%, and 52%.

Value added tax

For the value added tax

Value added tax

A value added tax or value-added tax is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its...

 there are two categories: foods and essentials, and non-foods and luxuries. These two categories have rates of 6% and 19%, respectively.

Corporate tax

20.0% for the first € 275,000 and above that a corporate tax rate of 25.5% (determined in December 2008 for the tax year 2008 and may be the same rates in 2009 and 2010)

Gambling tax

No taxes are applied when the sum won is €454 or less, or when the entry fee is higher than the prize won.

If the prize is higher than €454, a tax rate of 29% is applicable; however, if the host pays the taxes the sum is multiplied by 100 and then divided by 71, and 29% of that amount is taken as tax.

Inheritance tax

The inheritance tax

Inheritance tax

An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate of a person who has died...

 (successierecht) charges beneficiaries of an inheritance

Inheritance

Inheritance is the practice of passing on property, titles, debts, rights and obligations upon the death of an individual. It has long played an important role in human societies...

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Wealth tax

Possessions like savings, shares, houses etc. over € 20,315. are assumed to have an annual 4% yield which is taxed at 30%, regardless of the actual annual yield achieved. Things like furniture, cars etc. are excluded.

See also

• Income tax in the Netherlands
  Income tax in the Netherlands
  Income tax in the Netherlands is regulated by the Wet inkomstenbelasting 2001 .The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year...
  
  
• Corporate Tax in the Netherlands
  Corporate Tax in the Netherlands
  A Dutch company is subject to 25.5% corporate tax on its worldwide profits. Certain items of income, however, are exempt from tax and certain costs are non-deductible.-Worldwide profits:...
  
  
• Algemeen nut beogende instelling
  Algemeen nut beogende instelling
  The Dutch Tax Administration can declare an institution to be an "institution for general benefit" . Often this is a foundation, though not every foundation qualifies. It can also be a voluntary association , but not e.g. a sport club, or association of personnel...