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Income tax in the Netherlands (personal, rather than corporate) is regulated by the ''Wet inkomstenbelasting 2001'' (Income Tax Law, 2001). The fiscal year is the same as the calendar year. Before April 1 citizens have to report their income from the previous year. The system integrates the income tax with fees paid for the basic old-age pension system (AOW), the pension system for partners of deceased people (ANW), and the national insurance system for special medical care (AWBZ). There are three categories of income, each with their own tax rates. They are referred to as "boxes". ==Progressive tax on wages etc. (box 1)== There is a progressive tax on wages, profits, social security benefits and pensions. Thus there are tax brackets, each with its own tax rate. Mathematically, apart from discretization (whole euros both for income and for tax), the tax is a continuous, convex, piecewise linear function of income. For 2010, income tax for people under the age 65 is as follows: * For the part of income up to € 18,218: 2.3%; tax on €18,218 is €419 * For the part of income between €18,219 and €32,738: 10.8%; tax on €14,520 is €1,568 * For the part of income between €32,739 and €54,367: 42%; tax on €21,629 is €9,084 * On all income over €54,367: 52% For 2010, the total tax on income (income tax plus mandatory pension, social security and state funded medical care payments, all of which are a percentage of income up to a maximum) for people under the age 65 is as follows: * For the part of income up to € 18,218: 33,45%; tax on €18,218 is €6,094 * For the part of income between €18,219 and €32,738: 41.95%; tax on €14,520 is € 6,091 * For the part of income between €32,739 and €54,367: 42%; tax on €21,629 is €9,084 * On all income over €54,367: 52% For 2011, income tax for people under the age 65 is as follows: * For the part of income up to € 18,628: 1.85%; tax on €18,628 is €345 * For the part of income between €18,629 and €33,436: 10.8%; tax on €14,808 is €1,599 * For the part of income between €33,437 and €55,694: 42%; tax on €22,257 is €9,348 * On all income over €55,694: 52% For 2011, the total tax on income (income tax plus mandatory pension, social security and state funded medical care payments, all of which are a percentage of income up to a maximum) for people under the age 65 is as follows: * For the part of income up to € 18,628: 33%; tax on €18,628 is €6,147 * For the part of income between €18,629 and €33,436: 41.95%; tax on €14,808 is € 6,212 * For the part of income between €33,437 and €55,694: 42%; tax on €22,257 is €9,348 * On all income over €55,694: 52% For 2012, income tax for people under the age 65 is as follows: * For the part of income up to €18,945: 1.95%; tax on €18,945 is €369 * For the part of income between €18,945 and €33,863: 10.8%; tax on €14,909 is €1610 * For the part of income between €33,863 and €56,491 : 42%; tax on €22,628 is €9,503 * On all income over €56,491 : 52% For 2012, the total tax on income (income tax plus mandatory pension, social security and state funded medical care payments, all of which are a percentage of income up to a maximum) for people under the age 65 is as follows: * For the part of income up to € 18,945: 33.1%; tax on €18,945 is €6,271 * For the part of income between €18,945 and €33,863: 41.95%; tax on €14,909 is € 6,258 * For the part of income between €33,863 and €55,491: 42%; tax on €22,628 is €9,504 * On all income over €55,694: 52% For 2013, income tax for people under the age 65 is as follows: * For the part of income up to €19,645: 5,85% (plus mandatory Premium National Insurance 31.15%) * For the part of income between €19,645 and €33,363: 10.85% (plus mandatory Premium National Insurance 31.15%) * For the part of income between €33,363 and €55,991 : 42% * On all income over €55,991 : 52% Under certain conditions a life annuity is treated as a pension: premiums are deducted from the income, the benefits are taxed, and the scheme is not counted as asset in box 3. The conditions concern the type of life annuity and the necessity, based on the principle that the higher the income is, the more pension plus life annuity one needs to build up for the future, up to a maximum. For the value of an owner-occupied dwelling and for mortgage debt related to that, this box and not box 3 applies. Based on the value of the dwelling, a "fixed rentable value" is counted, while interest for the mortgage is deductible. This is an important factor, since interest on a mortgage can easily be over a thousands euros per month, which is subtracted from income before any income tax is applied. If the value of an owner-occupied dwelling would be positive (fixed rentable value is greater than interest) it is changed to zero. For taxpayers aged 65 or older (to be referred to as 65+) reduced rates apply for the first two brackets: 15.75% and 23.5%, respectively. The discount of 17.9% of the income in these brackets corresponds to the AOW contributions, which are not owed by the AOW beneficiaries. For employed and self-employed people there is an employment rebate. The wage withholding tax is a deduction of wages, social security benefits and pensions, as an advance payment for the income tax, paid through the employer, etc. See also box 1 . 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Income tax in the Netherlands」の詳細全文を読む スポンサード リンク
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