Netherlands

Box 1 (income from work and home ownership) tariff for 2025, taxpayers below AOW (state pension) age — a lower first-bracket rate applies at/after AOW age. The first two brackets bundle national insurance premiums (AOW/Anw/Wlz) with income tax — e.g. the 35.82% first-bracket rate is 8.17% income tax + 27.65% social insurance premiums, published by Belastingdienst as a single combined rate. Box 2 (substantial interest) and Box 3 (savings/investments) are separate boxes not covered here. Top bracket (49.5%) matches the stored headline rate exactly.

Not modeled as a net wealth tax: Box 3 is legally and administratively part of Dutch income tax (Wet IB 2001) — it taxes a deemed/fictitious annual return on net assets (a fixed notional percentage by asset class, following a 2024 Supreme Court ruling that also allows reporting actual return if lower) at a flat 36% rate, rather than levying a percentage on the asset value itself. That deemed-return structure is the same mechanism this dataset excludes for Liechtenstein; some international comparisons (e.g. OECD) informally group Box 3 with net wealth taxes given its wealth-linked base, but its statutory form is an income tax on investment income, not a standalone net-wealth-tax law, so it is reported here as no net wealth tax levied.