- Income tax is levied on income from a particular tax year, from all sources of employment. The company’s profits are deducted taking into account business fees and general personal allowances after the end of the tax year.
Belastingdrempels in Nederland – Inkomstenbelasting:
||Up to €68.507
||More than 68.507 €
Social tax (ZVW – Zorgverzekeringswet)
2.HV tax must be paid by the merchant even after deductions are taken into account. However, Zvw is charged directly on the profit of the company, excluding discounts after the end of the tax year (the sample rate for 2020 was 5.45%).