PietInkomen Piet: 120.000
Belastbaar inkomen Piet: €93.765
75.518 : 100 x 36,97 = 27.919
Overig inkomen = 93.765 - 75.518 = 18.247
18.247 : 100 x 49,50 = 9.032,27
Te betalen belasting in box 1 = 27.919 + 9.032 = 36.951,27
Gemiddelde belastingdruk van Piet in box 1 =
36.951,27 : 120.000 x 100 = 30,79%
Klaas
Inkomen Klaas: 120.000
Belastbaar inkomen Klaas:
€125.760
75.518 : 100 x 36,97 = 27.919
125.760 - 75.518 = 50.242
50.242 : 100 x 49,50 = 24.869,79
Te betalen belasting in box 1 = 27.919 + 24.869,79 = 52.788,79
Gemiddelde belastingdruk = 52.788,79 : 120.000 x 100 = 43,99%