Personal income tax
The progressive tax you pay on your own salary, on top of social contributions.
Category: Remuneration
Personal tax is calculated on your salary after social contributions, using progressive brackets — the more you earn, the higher the rate on the top slice. A tax-free allowance and extra relief for dependent children reduce the amount actually owed, and a municipal surcharge is added on top.
In the worked example
On the worked example for a Netherlands-based freelancer with €115,500 of revenue, this line comes to €14,897.
Calculate it
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This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.