BIJLAGE A

Grafiek A1: Marginale druk Inkomstenbelasting 2012-2017

Tabel A1: Marginale druk Inkomstenbelasting 2012-2017
Belastbaar 2012
2013
2014
2015
2016
inkomen
box 1
1000
2000
3000
4000
5000
6000
7000
8000
9000
10000
11000
12000
13000
14000
15000
16000
17000
18000
19000
20000
21000
22000
23000
24000
25000
26000
27000
28000
29000
30000
31000
32000
33000
34000

31,367%
31,367%
31,367%
31,367%
27,367%
27,367%
27,367%
27,367%
27,367%
16,780%
16,780%
16,780%
16,780%
16,780%
16,780%
16,780%
16,780%
16,780%
25,630%
25,630%
25,630%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
37,950%
41,950%
42,000%

35,173%
35,173%
35,173%
35,173%
31,173%
31,173%
31,173%
31,173%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
17,726%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
38,000%
42,000%
42,000%

34,443%
34,443%
34,443%
34,443%
30,443%
30,443%
30,443%
30,443%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
13,526%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
40,000%
44,000%
44,000%

34,690%
34,690%
34,690%
34,690%
30,690%
30,690%
30,690%
30,690%
30,690%
12,821%
12,821%
12,821%
12,821%
12,821%
12,821%
12,821%
12,821%
12,821%
12,821%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
40,320%
44,320%
44,320%

34,757%
34,757%
34,757%
34,757%
28,598%
28,598%
28,598%
28,598%
28,598%
2,693%
2,693%
2,693%
2,693%
2,693%
2,693%
2,693%
2,693%
2,693%
2,693%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
39,063%
45,222%
45,222%

2017
exclusief
Belastingplan
2017

2017
inclusief
Belastingplan
2017

34,778%
34,778%
34,778%
34,778%
28,619%
28,619%
28,619%
28,619%
28,619%
1,648%
1,648%
1,648%
1,648%
1,648%
1,648%
1,648%
1,648%
1,648%
1,648%
10,543%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
39,286%
49,045%

34,778%
34,778%
34,778%
34,778%
28,619%
28,619%
28,619%
28,619%
28,619%
2,074%
2,074%
2,074%
2,074%
2,074%
2,074%
2,074%
2,074%
2,074%
2,074%
11,111%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
39,428%
43,028%
49,187%

35000
36000
37000
38000
39000
40000
41000
42000
43000
44000
45000
46000
47000
48000
49000
50000
51000
52000
53000
54000
55000
56000
57000
58000
59000
60000
61000
62000
63000
64000
65000
66000
67000
68000
69000
70000
71000
72000
73000

42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
43,250%
43,250%
43,250%
43,250%
43,250%
43,250%
42,000%
42,000%
42,000%
42,000%
42,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

42,000%
42,000%
42,000%
42,000%
42,000%
42,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
46,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
52,000%
52,000%
52,000%
52,000%

44,000%
44,000%
44,000%
44,000%
44,000%
44,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
48,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%

44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
44,320%
48,320%
48,320%
48,320%
48,320%
48,320%
48,320%
48,320%
46,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%

49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
49,222%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%

49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
49,045%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%

49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
49,187%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%

74000
75000
76000
77000
78000
79000
80000
81000
82000
83000
84000
85000
86000
87000
88000
89000
90000
91000
92000
93000
94000
95000
96000
97000
98000
99000
100000
101000
102000
103000
104000
105000
106000
107000
108000
109000
110000
111000
112000

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
56,000%
52,000%

55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%

55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%

113000
114000
115000
116000
117000
118000
119000
120000
121000
122000
123000
124000
125000
126000
127000
128000
129000
130000

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

Tabel A2: Microbedragen arbeidskorting vanaf 2002 tot en met 2017
‘02
‘03
‘04
‘05
‘06
‘07

55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
55,600%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%
52,000%

‘08

‘09

‘10

‘11

‘12

‘13

‘14

‘15

‘16

‘17

Eerste traject
1e inkomensgrens

7.692

8.001

8.101

8.101

8.132

8.312

8.587

8.859

9.041

9.209

9.295

8.816

8.913

9.010

9.147

9.309

Opbouwpercentage tot
aowgerechtigde
leeftijd

1,729
%

1,725
%

1,753
%

1,778
%

1,795
%

1,781
%

1,758
%

1,738
%

1,737
%

1,716
%

1,733
%

1,827
%

1,807
%

1,810
%

1,793
%

1,772
%

1e bedrag tot
aowgerechtigde
leeftijd

133

138

142

144

146

148

151

154

157

158

161

161

161

163

164

165

Opbouwpercentage vanaf
aowgerechtigde
leeftijd

0,772
%

0,794
%

0,818
%

0,853
%

0,854
%

0,834
%

0,821
%

0,809
%

0,807
%

0,785
%

0,796
%

0,943
%

0,915
%

0,922
%

0,915
%

0,904
%

1e bedrag vanaf
aowgerechtigde
leeftijd

59

63

66

69

69

69

71

72

73

72

74

83

81

83

84

86

2e inkomensgrens

15.375

17.029

17.652

17.733

17.882

18.381

18.981

19.763

20.246

20.861

21.065

18.509

19.253

19.463

19.758

20.108

Opbouwpercentage tot 57
jaar

10,621
%

10,700
%

11,213
%

11,867
%

12,422
%

12,354
%

12,430
%

12,381
%

11,888
%

12,152
%

Opbouwpercentage 57 tot
60 jaar

12,834
%

13,700
%

13,737
%

14,410
%

14,954
%

14,836
%

14,874
%

14,747
%

14,235
%

14,418
%

Opbouwpercentage 60 tot
62 jaar

15,046
%

16,700
%

16,250
%

16,933
%

17,467
%

17,299
%

17,298
%

17,095
%

16,555
%

16,667
%

Opbouwpercentage 62 tot
65 jaar

17,272
%

19,600
%

18,773
%

19,466
%

19,990
%

19,762
%

19,723
%

19,442
%

18,884
%

18,915
%

Opbouwpercentage vanaf
aowgerechtigde
leeftijd

7,715
%

9,017
%

8,757
%

9,337
%

9,512
%

9,250
%

9,216
%

9,054
%

8,779
%

8,655
%

5,658
%

8,319
%

9,478
%

10,028
%

14,133
%

14,449
%

12,320
%

16,115
%

18,724
%

19,679
%

27,698
%

28,317
%

740

890

1.062

1.132

1.585

1.645

Tweede traject

Opbouwpercentage
maximum tot
57 jaar

949

1.104

1.213

1.287

1.357

1.392

1.443

1.504

1.489

1.574

maximum 57
tot 60 jaar

1.119

1.339

1.454

1.532

1.604

1.642

1.697

1.762

1.752

1.838

maximum 60
tot 62 jaar

1.289

1.574

1.694

1.775

1.849

1.890

1.949

2.018

2.012

2.100

maximum 62
tot 65 jaar

1.460

1.809

1.935

2.019

2.095

2.138

2.201

2.274

2.273

2.362

maximum
vanaf aowgerechtigde
leeftijd

653

833

903

969

997

1.001

1.029

1.059

1.057

1.081

maximum tot
aowgerechtigde
leeftijd

1.611

1.723

2.097

2.220

3.103

3.223

derde traject
3e inkomensgrens

40.000

42.509

43.386

44.127

45.178

40.248

40.721

49.770

34.015

32.444

Afbouwpercentage boven
aowgerechtigde
leeftijd

0,582
%

0,581
%

0,572
%

0,574
%

2,065
%

2,025
%

2,038
%

2,041
%

1,837
%

Afbouwpercentage tot
aowgerechtigde
leeftijd

1,250
%

1,250
%

1,250
%

1,250
%

4,000
%

4,000
%

4,000
%

4,000
%

3,600
%

44.429

47.866

50.287

51.418

69.598

83.971

100.67
0

111.59
0

minimum tot
57 jaar

1.480

1.433

1.497

minimum 57
tot 60 jaar

1.738

1.696

1.761

minimum 60
tot 62 jaar

1.994

1.956

2.023

minimum 62
tot 65 jaar

2.250

2.217

2.285

1.048

1.031

1.046

704

284

186

94

0

0

1.533

549

367

184

0

0

vierde traject
4e inkomensgrens

minimum vanaf
aowgerechtigde
leeftijd
Minimum tot
aowgerechtigde
leeftijd

40.000

1.029

Tabel A3: Microbedragen algemene heffingskorting vanaf 2002 tot en met 2017
‘02
‘03
‘04
‘05
‘06
‘07
‘08

‘09

‘10

‘11

‘12

‘13

‘14

‘15

‘16

‘17

maximum tot aowgerechtigde leeftijd

1.647

1.766

1.825

1.894

1.990

2.043

2.074

2.007

1.987

1.987

2.033

2.001

2.103

2.203

2.242

2.254

maximum vanaf aowgerechtigde leeftijd

736

813

852

909

948

957

970

935

925

910

934

1034

1065

1123

1145

1151

inkomensgrens start
afbouw

19.645

19.822

19.922

19.982

afbouwpercentage tot
aow-gerechtigde leeftijd

2,00%

2,32%

4,822%

4,787%

afbouwpercentage vanaf
aow-gerechtigde leeftijd

1,012%

1,183%

2,460%

2,443%

inkomensgrens einde
afbouw

56.495

56.934

66.417

67.068

minimum tot aowgerechtigde leeftijd

1.366

1.342

0

0

minimum vanaf aowgerechtigde leeftijd

693

685

0

0

‘13

‘14

‘15

‘16

‘17

1.032

1.032

1.042

1.187

1.292

Tabel A4: Microbedragen ouderenkorting vanaf 2002 tot en met 2017
‘02
hoog bedrag

289

laag bedrag
inkomensgrens

‘03

‘04

346

‘05

418

‘06

454

‘07

374

‘08

380

‘09

486

‘10

661

‘11

684

‘12

739

762

0

0

0

0

0

0

0

0

0

0

0

150

150

152

70

71

28.563

29.592

30.303

30.778

31.256

31.757

32.234

34.282

34.649

34.857

35.450

35.450

35.450

35.770

35.949

36.057

Tabel A5: Microbedragen alleenstaande ouderenkorting vanaf 2002 tot en met 2017

bedrag

‘02

‘03

‘04

‘05

‘06

‘07

‘08

‘09

‘10

‘11

‘12

‘13

‘14

‘15

‘16

‘17

256

242

248

287

562

571

555

410

418

421

429

429

429

433

436

438

Tabel A6: Microbedragen inkomensafhankelijke combinatiekorting vanaf 2002 tot en met 2017
‘02
‘03
‘04
‘05
‘06
‘07
‘08
‘09
‘10
combinatiekorting tot
65 jaar

190

214

224

228

146

149

112

combinatiekorting
vanaf 65 jaar

85

99

105

110

70

70

53

1e inkomensgrens

4.060

4.206

‘11

‘12

‘13

‘14

‘15

‘16

‘17

4.306

4.366

4.405

4.475

4.542

4.619

4.706

4.734

4.814

4.814

4.814

4.857

4.881

4.895

aanvullende
combinatiekorting tot
aow-gerechtigde
leeftijd

290

389

608

700

746

770

775

780

1024

1024

1024

1033

1039

1043

aanvullende
combinatiekorting
vanaf aowgerechtigde leeftijd

136

187

290

328

349

359

361

357

471

529

519

527

531

533

opbouwpercentage tot
aow-gerechtigde
leeftijd

3,80%

3,80%

3,80%

4,00%

4,00%

4,00%

4,00%

6,159%

6,159%

opbouwpercentage
vanaf aowgerechtigde leeftijd

1,77%

1,77%

1,74%

1,84%

2,07%

2,03%

2,04%

3,143%

3,143%

2e inkomensgrens

30.803

33.232

33.445

32.539

32.539

32.539

32.832

32.970

33.065

maximum tot aowgerechtigde leeftijd

995

1.084

1.091

1.109

1.109

1.109

1.119

1.730

1.735

maximum vanaf aowgerechtigde leeftijd

464

504

500

510

573

562

571

882

886

Tabel A7: Algemene heffingskorting en arbeidskorting voor niet AOW-ers 2002-2017
inkomen
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
10000
20000
30000
40000
50000
60000
70000
80000
90000
100000
110000
120000
130000

1.820
2.596
2.596
2.596
2.596
2.596
2.596
2.596
2.596
2.596
2.596
2.596
2.596

1.939
2.870
2.870
2.870
2.870
2.870
2.870
2.870
2.870
2.870
2.870
2.870
2.870

2.000
3.038
3.038
3.038
3.038
3.038
3.038
3.038
3.038
3.038
3.038
3.038
3.038

2.072
3.181
3.181
3.181
3.181
3.181
3.181
3.181
3.181
3.181
3.181
3.181
3.181

2.170
3.347
3.347
3.347
3.347
3.347
3.347
3.347
3.347
3.347
3.347
3.347
3.347

2.221
3.435
3.435
3.435
3.435
3.435
3.435
3.435
3.435
3.435
3.435
3.435
3.435

2.250
3.517
3.517
3.517
3.517
3.517
3.517
3.517
3.517
3.517
3.517
3.517
3.517

2.181
3.511
3.511
3.511
3.487
3.487
3.487
3.487
3.487
3.487
3.487
3.487
3.487

2.161
2.335
3.476
3.476
3.420
3.420
3.420
3.420
3.420
3.420
3.420
3.420
3.420

2.159
2.331
3.561
3.561
3.488
3.484
3.484
3.484
3.484
3.484
3.484
3.484
3.484

2012

2013

2014

2015

2016

2017

2.206
2.379
3.644
3.644
3.584
3.566
3.566
3.566
3.566
3.566
3.566
3.566
3.566

2.184
3.724
3.724
3.724
3.334
2.934
2.550
2.550
2.550
2.550
2.550
2.550
2.550

2.284
4.193
3.993
3.793
3.222
2.692
2.292
1.892
1.733
1.733
1.733
1.733
1.733

2.384
4.419
4.187
3.955
3.714
3.153
2.753
2.353
1.953
1.553
1.526
1.526
1.526

2642
5341
4859
4137
3255
2373
1664
1264
864
464
64
0
0

2615
5446
4997
4247
3408
2569
1871
1511
1151
791
431
71
0

Tabel A8: Algemene heffingskorting en ouderenkorting voor AOW-ers 2002-2017
inkomen 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

2012

2013

2014

2015

2016

2017

10000

1025

1159

1270

1363

1322

1337

1456

1596

1609

1649

1696

2066

2097

2165

2332

2443

20000

1025

1159

1270

1363

1322

1337

1456

1596

1609

1649

1696

2066

2093

2163

2330

2443

30000

736

813

1270

1363

1322

1337

1456

1596

1609

1649

1696

2066

1992

2045

2084

2198

40000

736

813

852

909

948

957

970

935

925

910

934

1184

1009

1036

721

733

50000

736

813

852

909

948

957

970

935

925

910

934

1184

908

918

475

489

60000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

229

245

70000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71

80000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71

90000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71

100000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71

110000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71

120000

736

813

852

909

948

957

970

935

925

910

934

1184

842

836

70

71