Income tax in the Netherlands Income tax in the Netherlands 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 general old age pension system (AOW), the pension system for partners of deceased people (), and the national insurance system for special medical care (). There are three categories of income, each with their own tax rates. They are referred to
Poll tax (Great Britain) earlier policy of charging a higher poll tax. Council Tax strongly resembled the "rates" system the poll tax had replaced. The main differences were at the tax's inception: that properties were placed in bands, thereby capping the maximum amount, and it was levied on capital value, rather than the notional rental value of a property. Households with only one occupant were also entitled to a 25% discount. The only substantial change since the introduction of the Council Tax form of direct taxation is the gradual introduction of certain exemptions and discounts. Poll tax (Great Britain) The Community Charge, commonly known