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). In this article the term "tax" is used for the total of the income tax and the fees. The figures are for fiscal years 2010 and 2011.
There are three categories of income, each with their own tax rates. They are referred to as "boxes".
Read more about Income Tax In The Netherlands: Progressive Tax On Wages Etc. (box 1), Flat Tax On Income From A Substantial Business Interest (box 2), Flat Tax On Savings and Investments (box 3), Threshold Income, Gifts, Total Tax, The 30 Percent Rule
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