Change in income tax and wage tax rate as of January 1, 2020

ORANJESTAD - With effect from January 1, 2020, the income tax and wage tax rate will be changed.

As is known, the same rate applies to income and wage tax. This rate is very important for both individuals and employers. The tax authorities provide the following explanation about the valid rate for the tax year 2020.


Below you will find an overview of the change for 2020.

Change in income and wage tax rate 2020

Tax-free amount Afl. 28.861
Income brackets

There are 4 income brackets>
For each income bracket there is a change in:

- the income margin

- the tax amount

Table 2020

The tax table is as follows:

  • Before you apply the table for calculating the tax amount, you must first deduct the tax-free amount.
  • The amount of tax is rounded down to whole florins.
Overview rates and tax brackets

With a table income of more than the amount indicated in column I but not more than the amount stated in column II

IS the tax for the amount indicated in column III, plus the amount calculated by taking the percentage indicated in column IV of the part of the table income that exceeds the amount indicated in column I.
Bracket Income bracket Fee
1. - 34.930 14.00%
2. 34.930 65.904 4.890,20 25.00%
3. 65.904 147.454 12.633,70 42.00%
4. 147.454 46.884,70 52.00%


Taxable income 2020                                                 Afl. 76,950

SubractTax-free amount - / -                                      Afl. 28,861 - / -

Table income                                                              Afl. 48,089 see income bracket no. 2

Subtract the amount in column I (category 2).           Afl. 34,930

Balance                                                                       Afl. 13,159

Tax according to column III (income bracket 2)        Afl. 4,890.20

Tax at 13,159 - 25% according to column IV            Afl. 3,289.75.

Total amount                                                   Afl. 8,179.95

Income or wage tax to be paid is Afl. 8,179 (per year)

You may use an Excel file to automatically calculate the tax amount. The file’s name is ‘Berekening IB-LB 2020 (klanten)’.   


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