Surcharge

The maximum surcharge rate is set by the government and annually adjusted to the national income. The maximum surcharge rate for 2009 is set at 111.9 percent, i.e. 3.7 percent higher than in 2008.

The provincial rates are:
Groningen: 79.1
Friesland: 80.4
Drenthe: 81.0
Overijssel: 78.5
Flevoland: 71.6
Gelderland: 82.7
Utrecht: 72.6
North Holland: 67.9
South Holland: 95.0
Zeeland: 69.3
North Brabant: 71.6
Limburg: 82.0.