BIJLAGE IIInkomensgroep ISpaarhypotheek met HRAInkomenHypotheekrenteaftrekHypotheekaflossingsaftrekNetto inkomen na hypotheeklasten

BIJLAGE I

HRA HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN

Inkomensgroep I Inkomen 270.433 274.144 270.433 270.433 255.665 3.711 0 0 14.768- 1,4% 0,0% 0,0% -5,5% NCW Inkomen 169.054 172.787 169.054 169.054 157.994 3.733 0 0 11.060- 2,2% 0,0% 0,0% -6,5% Belastingen 26.921 23.211 26.921 26.921 41.689 3.711- 0 0 14.768 -13,8% 0,0% 0,0% 54,9% NCW belastingen 15.384 11.651 15.384 15.384 26.444 3.733- 0 0 11.060 -24,3% 0,0% 0,0% 71,9% Inkomensgroep II Inkomen 444.564 452.451 444.564 438.142 408.099 7.887 0 6.422- 36.465- 1,8% 0,0% -1,4% -8,2% NCW Inkomen 277.409 287.169 277.409 272.491 249.487 9.760 0 4.917- 27.921- 3,5% 0,0% -1,8% -10,1% Belastingen 201.120 193.232 201.120 207.542 237.584 7.887- 0 6.422 36.465 -3,9% 0,0% 3,2% 18,1% NCW belastingen 123.084 113.324 123.084 128.002 151.006 9.760- 0 4.917 27.921 -7,9% 0,0% 4,0% 22,7% Inkomensgroep III Inkomen 646.238 657.408 646.238 635.126 586.785 11.170 0 11.112- 59.453- 1,7% 0,0% -1,7% -9,2% NCW Inkomen 401.972 417.003 401.972 393.422 356.226 15.031 0 8.550- 45.746- 3,7% 0,0% -2,1% -11,4% Belastingen 434.857 423.687 434.857 445.969 494.310 11.170- 0 11.112 59.453 -2,6% 0,0% 2,6% 13,7% NCW belastingen 268.591 253.559 268.591 277.141 314.336 15.031- 0 8.550 45.746 -5,6% 0,0% 3,2% 17,0% Inkomensgroep IV Inkomen 993.864 1.036.784 993.864 947.246 858.057 42.919 0 46.618- 135.807- 4,3% 0,0% -4,7% -13,7% NCW Inkomen 618.063 657.008 618.063 582.030 513.094 38.945 0 36.033- 104.969- 6,3% 0,0% -5,8% -17,0% Belastingen 1.076.995 1.034.076 1.076.995 1.123.613 1.212.802 42.919- 0 46.618 135.807 -4,0% 0,0% 4,3% 12,6% NCW belastingen 666.413 627.467 666.413 702.445 771.382 38.945- 0 36.033 104.969 -5,8% 0,0% 5,4% 15,8%

HRA HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN

Inkomensgroep I Inkomen 266.282 240.389 247.810 266.282 232.375 25.892- 18.471- 0 33.907- -9,7% -6,9% 0,0% -12,7% NCW Inkomen 169.934 155.349 160.026 169.934 148.482 14.585- 9.908- 0 21.452- -8,6% -5,8% 0,0% -12,6% Belastingen 7.782 33.675 26.254 7.782 41.689 25.892 18.471 0 33.907 332,7% 237,4% 0,0% 435,7% NCW belastingen 4.992 19.577 14.900 4.992 26.444 14.585 9.908 0 21.452 292,2% 198,5% 0,0% 429,7% Inkomensgroep II Inkomen 444.195 370.106 395.859 428.931 357.526 74.089- 48.336- 15.264- 86.668- -16,7% -10,9% -3,4% -19,5% NCW Inkomen 284.151 240.927 258.146 274.409 228.834 43.225- 26.005- 9.742- 55.318- -15,2% -9,2% -3,4% -19,5% Belastingen 150.916 225.004 199.252 166.179 237.584 74.089 48.336 15.264 86.668 49,1% 32,0% 10,1% 57,4% NCW belastingen 95.688 138.913 121.693 105.430 151.006 43.225 26.005 9.742 55.318 45,2% 27,2% 10,2% 57,8% Inkomensgroep III Inkomen 646.374 519.535 564.716 619.410 502.109 126.839- 81.658- 26.963- 144.265- -19,6% -12,6% -4,2% -22,3% NCW Inkomen 413.724 339.579 369.745 396.515 321.645 74.146- 43.980- 17.210- 92.080- -17,9% -10,6% -4,2% -22,3% Belastingen 350.045 476.884 431.702 377.008 494.310 126.839 81.658 26.963 144.265 36,2% 23,3% 7,7% 41,2% NCW belastingen 222.257 296.402 266.236 239.466 314.336 74.146 43.980 17.210 92.080 33,4% 19,8% 7,7% 41,4% Inkomensgroep IV Inkomen 1.031.914 772.685 839.113 916.557 695.858 259.229- 192.801- 115.358- 336.056- -25,1% -18,7% -11,2% -32,6% NCW Inkomen 661.346 508.700 557.391 587.717 446.853 152.647- 103.956- 73.629- 214.494- -23,1% -15,7% -11,1% -32,4% Belastingen 876.746 1.135.975 1.069.547 992.104 1.212.802 259.229 192.801 115.358 336.056 29,6% 22,0% 13,2% 38,3% NCW belastingen 556.888 709.535 660.844 630.517 771.382 152.647 103.956 73.629 214.494 27,4% 18,7% 13,2% 38,5% HRA HAA Geen Inkomen Belastingen Hypotheekrenteaftrek

Totale netto inkomen na hypotheeklasten Totale Belastingenopbrengsten

Verschil met HRA Verschil met HRA

LINEARE HYPOTHEEK

Verschil met HRA Verschil met HRA

Tabel 1 Uitkomst van de analyse per variant met de lineaire hypotheek

SPAARHYPOTHEEK

Hypotheekaflossingsaftrek

Tabel 2 Uitkomst van de analyse per variant met de spaarhypotheek

BIJLAGE I

HRA HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN

Inkomensgroep I Inkomen 266.282 274.144 270.433 270.433 255.665 7.862 4.151 4.151 10.617- 3,0% 1,6% 1,6% -4,0% NCW Inkomen 169.934 172.787 169.054 169.054 157.994 2.853 881- 881- 11.940- 1,7% -0,5% -0,5% -7,0% Belastingen 7.782 23.211 26.921 26.921 41.689 15.428 19.139 19.139 33.907 198,2% 245,9% 245,9% 435,7% NCW belastingen 4.992 11.651 15.384 15.384 26.444 6.659 10.392 10.392 21.452 133,4% 208,2% 208,2% 429,7% Inkomensgroep II Inkomen 444.195 452.451 444.564 438.142 408.099 8.256 369 6.053- 36.096- 1,9% 0,1% -1,4% -8,1% NCW Inkomen 284.151 287.169 277.409 272.491 249.487 3.017 6.743- 11.660- 34.664- 1,1% -2,4% -4,1% -12,2% Belastingen 150.916 193.232 201.120 207.542 237.584 42.317 50.204 56.626 86.668 28,0% 33,3% 37,5% 57,4% NCW belastingen 95.688 113.324 123.084 128.002 151.006 17.636 27.396 32.314 55.318 18,4% 28,6% 33,8% 57,8% Inkomensgroep III Inkomen 646.374 657.408 646.238 635.126 586.785 11.034 136- 11.248- 59.589- 1,7% 0,0% -1,7% -9,2% NCW Inkomen 413.724 417.003 401.972 393.422 356.226 3.279 11.753- 20.303- 57.498- 0,8% -2,8% -4,9% -13,9% Belastingen 350.045 423.687 434.857 445.969 494.310 73.642 84.813 95.925 144.265 21,0% 24,2% 27,4% 41,2% NCW belastingen 222.257 253.559 268.591 277.141 314.336 31.302 46.334 54.884 92.080 14,1% 20,8% 24,7% 41,4% Inkomensgroep IV Inkomen 1.031.914 1.036.784 993.864 947.246 858.057 4.869 38.050- 84.668- 173.857- 0,5% -3,7% -8,2% -16,8% NCW Inkomen 661.346 657.008 618.063 582.030 513.094 4.338- 43.283- 79.316- 148.253- -0,7% -6,5% -12,0% -22,4% Belastingen 876.746 1.034.076 1.076.995 1.123.613 1.212.802 157.330 200.249 246.867 336.056 17,9% 22,8% 28,2% 38,3% NCW belastingen 556.888 627.467 666.413 702.445 771.382 70.579 109.524 145.557 214.494 12,7% 19,7% 26,1% 38,5%

HRA HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN HAA VAR A VAR B GEEN

Inkomensgroep I Inkomen 270.433 240.389 247.810 266.282 232.375 30.043- 22.622- 4.151- 38.058- -11,1% -8,4% -1,5% -14,1% NCW Inkomen 169.054 155.349 160.026 169.934 148.482 13.705- 9.027- 881 20.571- -8,1% -5,3% 0,5% -12,2% Belastingen 26.921 33.675 26.254 7.782 41.689 6.753 668- 19.139- 14.768 25,1% -2,5% -71,1% 54,9% NCW belastingen 15.384 19.577 14.900 4.992 26.444 4.193 484- 10.392- 11.060 27,3% -3,1% -67,6% 71,9% Inkomensgroep II Inkomen 444.564 370.106 395.859 428.931 357.526 74.457- 48.705- 15.633- 87.037- -16,7% -11,0% -3,5% -19,6% NCW Inkomen 277.409 240.927 258.146 274.409 228.834 36.482- 19.262- 3.000- 48.575- -13,2% -6,9% -1,1% -17,5% Belastingen 201.120 225.004 199.252 166.179 237.584 23.885 1.868- 34.940- 36.465 11,9% -0,9% -17,4% 18,1% NCW belastingen 123.084 138.913 121.693 105.430 151.006 15.828 1.391- 17.654- 27.921 12,9% -1,1% -14,3% 22,7% Inkomensgroep III Inkomen 646.238 519.535 564.716 619.410 502.109 126.703- 81.521- 26.827- 144.129- -19,6% -12,6% -4,2% -22,3% NCW Inkomen 401.972 339.579 369.745 396.515 321.645 62.393- 32.227- 5.457- 80.327- -15,5% -8,0% -1,4% -20,0% Belastingen 434.857 476.884 431.702 377.008 494.310 42.027 3.155- 57.849- 59.453 9,7% -0,7% -13,3% 13,7% NCW belastingen 268.591 296.402 266.236 239.466 314.336 27.812 2.354- 29.124- 45.746 10,4% -0,9% -10,8% 17,0% Inkomensgroep IV Inkomen 993.864 772.685 839.113 916.557 695.858 221.179- 154.751- 77.308- 298.006- -22,3% -15,6% -7,8% -30,0% NCW Inkomen 618.063 508.700 557.391 587.717 446.853 109.363- 60.672- 30.346- 171.210- -17,7% -9,8% -4,9% -27,7% Belastingen 1.076.995 1.135.975 1.069.547 992.104 1.212.802 58.981 7.447- 84.891- 135.807 5,5% -0,7% -7,9% 12,6% NCW belastingen 666.413 709.535 660.844 630.517 771.382 43.122 5.569- 35.895- 104.969 6,5% -0,8% -5,4% 15,8% HRA HAA Geen Inkomen Belastingen Hypotheekrenteaftrek

Totale netto inkomen na hypotheeklasten Totale Belastingenopbrengsten Geen subsidie

Verschil met HRA

Verschil met HRA Verschil met HRA

Verschil met HRA

Hypotheekaflossingsaftrek

Tabel 4 Consument die met de HRA een lineaire hypotheek heeft en in het nieuwe stelsel een spaarhypotheek neemt. VAN LINEAIR NAAR SPAAR

BIJLAGE I

HRA HAA VAR A VAR B GEEN HRA HAA VAR A GEEN

Inkomensgroep I Inkomen 4.151 33.754 22.622 4.151 23.290 101,6% 114,0% 109,1% 110,0% NCW Inkomen 881- 17.438 9.027 881- 9.512 99,5% 111,2% 105,6% 106,4% Belastingen 19.139 10.464- 668 19.139 0 345,9% 68,9% 102,5% 100,0% NCW belastingen 10.392 7.926- 484 10.392 0 308,2% 59,5% 103,2% 100,0% Inkomensgroep II Inkomen 369 82.345 48.705 9.211 50.573 100,1% 122,2% 112,3% 114,1% NCW Inkomen 6.743- 46.242 19.262 1.918- 20.654 97,6% 119,2% 107,5% 109,0% Belastingen 50.204 31.772- 1.868 41.362 0 133,3% 85,9% 100,9% 100,0% NCW belastingen 27.396 25.588- 1.391 22.571 0 128,6% 81,6% 101,1% 100,0%

Inkomensgroep III Inkomen 136- 137.873 81.521 15.715 84.676 100,0% 126,5% 114,4% 116,9%

NCW Inkomen 11.753- 77.425 32.227 3.093- 34.581 97,2% 122,8% 108,7% 110,8% Belastingen 84.813 53.197- 3.155 68.961 0 124,2% 88,8% 100,7% 100,0% NCW belastingen 46.334 42.843- 2.354 37.674 0 120,8% 85,5% 100,9% 100,0% Inkomensgroep IV Inkomen 38.050- 264.099 154.751 30.689 162.199 96,3% 134,2% 118,4% 123,3% NCW Inkomen 43.283- 148.309 60.672 5.687- 66.241 93,5% 129,2% 110,9% 114,8% Belastingen 200.249 101.900- 7.447 131.510 0 122,8% 91,0% 100,7% 100,0% NCW belastingen 109.524 82.068- 5.569 71.928 0 119,7% 88,4% 100,8% 100,0% HRA HAA Geen Inkomen

Belastingen Totale Belastingenopbrengsten Geen subsidie

Totale netto inkomen na hypotheeklasten

LINEAIR GEDEELD DOOR SPAAR

Hypotheekaflossingsaftrek Tabel 5 Verschil tussen beide hypotheekvormen per variant.

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 9.135 8.977 0 0 1 8.220 8.077 0 0 1 915- 900- 0 0 2 8.850 8.419 285 271 2 8.337 7.930 0 0 2 513- 489- 285- 271-3 8.850 8.150 285 263 3 8.453 7.784 0 0 3 397- 366- 285- 263-4 8.850 7.889 285 254 4 8.570 7.640 0 0 4 280- 250- 285- 254-5 8.850 7.637 285 246 5 8.687 7.496 0 0 5 163- 141- 285- 246-6 8.850 7.394 285 238 6 8.803 7.354 0 0 6 47- 39- 285- 238-7 8.850 7.157 285 231 7 8.920 7.214 0 0 7 70 56 285- 231-8 8.850 6.929 285 223 8 9.037 7.075 0 0 8 187 146 285- 223-9 8.850 6.708 285 216 9 9.088 6.888 65 49 9 238 180 220- 167-10 8.850 6.493 285 209 10 9.088 6.668 182 133 10 238 175 103- 76-11 8.850 6.286 285 203 11 9.088 6.455 299 212 11 238 169 13 9 12 8.850 6.085 285 196 12 9.088 6.249 415 285 12 238 164 130 89 13 8.850 5.891 285 190 13 9.088 6.049 532 354 13 238 159 247 164 14 8.850 5.703 285 184 14 9.088 5.856 649 418 14 238 153 363 234 15 8.850 5.521 285 178 15 9.088 5.669 765 477 15 238 149 480 299 16 8.850 5.344 285 172 16 9.088 5.488 882 532 16 238 144 597 360 17 8.850 5.174 285 167 17 9.088 5.313 999 584 17 238 139 713 417 18 8.850 5.008 285 162 18 9.088 5.143 1.115 631 18 238 135 830 469 19 8.850 4.849 285 156 19 9.088 4.979 1.232 675 19 238 130 947 518 20 8.850 4.694 285 151 20 9.088 4.820 1.349 715 20 238 126 1.063 564 21 8.850 4.544 285 147 21 9.088 4.666 1.465 752 21 238 122 1.180 606 22 8.850 4.399 285 142 22 9.142 4.543 1.528 760 22 292 145 1.243 618 23 8.850 4.258 285 137 23 9.258 4.455 1.528 735 23 408 196 1.243 598 24 8.850 4.122 285 133 24 9.375 4.367 1.528 712 24 525 244 1.243 579 25 8.850 3.991 285 129 25 9.492 4.280 1.528 689 25 642 289 1.243 561 26 8.850 3.863 285 125 26 9.608 4.194 1.528 667 26 758 331 1.243 543 27 8.850 3.740 285 121 27 9.725 4.109 1.528 646 27 875 370 1.243 525 28 8.850 3.620 285 117 28 9.842 4.026 1.528 625 28 992 406 1.243 509 29 9.097 3.603 38 15 29 10.205 4.041 1.281 507 29 1.108 439 1.243 492 30 9.097 3.488 38 15 30 10.322 3.957 1.281 491 30 1.225 469 1.243 477 266.282 169.934 7.782 4.992 274.144 172.787 23.211 11.651 7.862 2.853 15.428 6.659

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 16.922 16.627 2.915 2.865 1 16.862 16.569 988 970 1 60- 59- 1.928- 1.895-2 14.717 13.999 5.120 4.871 2 14.653 13.938 3.450 3.281 2 64- 61- 1.670- 1.590-3 14.717 13.552 5.120 4.715 3 14.653 13.493 3.703 3.410 3 64- 59- 1.417- 1.306-4 14.717 13.119 5.120 4.565 4 14.653 13.062 3.957 3.527 4 64- 57- 1.164- 1.038-5 14.717 12.700 5.120 4.419 5 14.653 12.645 4.210 3.633 5 64- 55- 910- 786-6 14.717 12.295 5.120 4.278 6 14.653 12.241 4.463 3.728 6 64- 53- 657- 550-7 14.717 11.902 5.120 4.141 7 14.653 11.850 4.717 3.814 7 64- 52- 404- 327-8 14.717 11.522 5.120 4.009 8 14.653 11.472 4.970 3.891 8 64- 50- 150- 118-9 14.717 11.154 5.120 3.881 9 14.653 11.106 5.223 3.958 9 64- 48- 103 77 10 14.717 10.798 5.120 3.757 10 14.653 10.751 5.477 4.018 10 64- 47- 356 261 11 14.717 10.453 5.120 3.637 11 14.653 10.408 5.730 4.069 11 64- 45- 610 432 12 14.717 10.119 5.120 3.521 12 14.653 10.075 5.983 4.114 12 64- 44- 863 593 13 14.717 9.796 5.120 3.408 13 14.653 9.753 6.237 4.151 13 64- 42- 1.116 743 14 14.717 9.483 5.120 3.300 14 14.653 9.442 6.490 4.182 14 64- 41- 1.370 882 15 14.717 9.180 5.120 3.194 15 14.653 9.140 6.743 4.206 15 64- 40- 1.623 1.012 16 14.717 8.887 5.120 3.092 16 14.653 8.849 6.997 4.225 16 64- 39- 1.876 1.133 17 14.717 8.603 5.120 2.993 17 14.653 8.566 7.250 4.238 17 64- 37- 2.130 1.245 18 14.717 8.328 5.120 2.898 18 14.653 8.292 7.503 4.246 18 64- 36- 2.383 1.348 19 14.717 8.063 5.120 2.805 19 14.653 8.028 7.757 4.249 19 64- 35- 2.636 1.444 20 14.717 7.805 5.120 2.716 20 14.653 7.771 8.010 4.248 20 64- 34- 2.890 1.532 21 14.717 7.556 5.120 2.629 21 14.653 7.523 8.263 4.242 21 64- 33- 3.143 1.613 22 14.717 7.314 5.120 2.545 22 14.769 7.340 8.401 4.175 22 52 26 3.280 1.630 23 14.717 7.081 5.120 2.464 23 15.022 7.228 8.401 4.042 23 306 147 3.280 1.578 24 14.717 6.855 5.120 2.385 24 15.276 7.115 8.401 3.913 24 559 260 3.280 1.528 25 14.717 6.636 5.120 2.309 25 15.529 7.002 8.401 3.788 25 812 366 3.280 1.479 26 14.717 6.424 5.120 2.235 26 15.782 6.889 8.401 3.667 26 1.066 465 3.280 1.432 27 14.717 6.219 5.120 2.164 27 16.036 6.776 8.401 3.550 27 1.319 557 3.280 1.386 28 14.717 6.020 5.120 2.095 28 16.289 6.663 8.401 3.436 28 1.572 643 3.280 1.342 29 14.964 5.926 4.873 1.930 29 16.789 6.648 8.154 3.229 29 1.826 723 3.280 1.299 30 14.964 5.737 4.873 1.868 30 17.043 6.533 8.154 3.126 30 2.079 797 3.280 1.257 444.195 284.151 150.916 95.688 452.451 287.169 193.232 113.324 8.256 3.017 42.317 17.636 HRA HAA

Lineair minus spaar

Inkomensgroep II

Spaarhypotheek met HRA Lineair hypotheek met HAA Lineair minus spaar Lineair hypotheek met HAA

BIJLAGE II

Inkomen

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 25.145 24.708 8.069 7.928 1 24.973 24.539 4.913 4.827 1 173- 170- 3.155- 3.102-2 21.405 20.361 11.809 11.233 2 21.204 20.170 9.106 8.661 2 200- 191- 2.703- 2.573-3 21.405 19.711 11.809 10.875 3 21.204 19.526 9.530 8.775 3 200- 185- 2.279- 2.100-4 21.405 19.081 11.809 10.527 4 21.204 18.902 9.954 8.873 4 200- 179- 1.855- 1.655-5 21.405 18.472 11.809 10.191 5 21.204 18.299 10.379 8.956 5 200- 173- 1.431- 1.236-6 21.405 17.882 11.809 9.866 6 21.204 17.714 10.803 9.024 6 200- 167- 1.007- 842-7 21.405 17.311 11.809 9.551 7 21.204 17.149 11.227 9.079 7 200- 162- 582- 472-8 21.405 16.758 11.809 9.246 8 21.204 16.601 11.651 9.121 8 200- 157- 158- 125-9 21.405 16.223 11.809 8.950 9 21.204 16.071 12.075 9.151 9 200- 152- 266 201 10 21.405 15.705 11.809 8.665 10 21.204 15.558 12.499 9.170 10 200- 147- 690 505 11 21.405 15.203 11.809 8.388 11 21.204 15.061 12.924 9.179 11 200- 142- 1.114 791 12 21.405 14.718 11.809 8.120 12 21.204 14.580 13.348 9.177 12 200- 138- 1.538 1.057 13 21.405 14.248 11.809 7.861 13 21.204 14.114 13.772 9.166 13 200- 133- 1.963 1.306 14 21.405 13.793 11.809 7.610 14 21.204 13.664 14.196 9.147 14 200- 129- 2.387 1.537 15 21.405 13.352 11.809 7.367 15 21.204 13.227 14.620 9.119 15 200- 125- 2.811 1.753 16 21.405 12.926 11.809 7.131 16 21.204 12.805 15.044 9.084 16 200- 121- 3.235 1.953 17 21.405 12.513 11.809 6.904 17 21.204 12.396 15.469 9.042 17 200- 117- 3.659 2.139 18 21.405 12.113 11.809 6.683 18 21.204 12.000 15.893 8.993 18 200- 113- 4.083 2.310 19 21.405 11.727 11.809 6.470 19 21.204 11.617 16.317 8.939 19 200- 110- 4.508 2.469 20 21.405 11.352 11.809 6.263 20 21.204 11.246 16.741 8.878 20 200- 106- 4.932 2.615 21 21.405 10.990 11.809 6.063 21 21.204 10.887 17.165 8.812 21 200- 103- 5.356 2.749 22 21.405 10.639 11.809 5.870 22 21.399 10.635 17.395 8.646 22 6- 4- 5.586 2.776 23 21.405 10.299 11.809 5.682 23 21.823 10.500 17.395 8.370 23 418 201 5.586 2.688 24 21.405 9.970 11.809 5.501 24 22.247 10.362 17.395 8.102 24 842 392 5.586 2.602 25 21.405 9.652 11.809 5.325 25 22.671 10.222 17.395 7.844 25 1.266 571 5.586 2.519 26 21.405 9.343 11.809 5.155 26 23.095 10.081 17.395 7.593 26 1.691 737 5.586 2.438 27 21.405 9.045 11.809 4.990 27 23.519 9.938 17.395 7.351 27 2.115 893 5.586 2.360 28 21.405 8.756 11.809 4.831 28 23.944 9.794 17.395 7.116 28 2.539 1.038 5.586 2.285 29 21.652 8.574 11.562 4.579 29 24.615 9.747 17.148 6.791 29 2.963 1.173 5.586 2.212 30 21.652 8.301 11.562 4.433 30 25.039 9.599 17.148 6.574 30 3.387 1.298 5.586 2.141 646.374 413.724 350.045 222.257 657.408 417.003 423.687 253.559 11.034 3.279 73.642 31.302

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 42.332 41.596 21.290 20.920 1 40.796 40.086 16.452 16.164 1 1.536- 1.509- 4.839- 4.757-2 34.107 32.443 29.516 28.076 2 33.203 31.584 24.857 23.643 2 903- 859- 4.659- 4.434-3 34.107 31.407 29.516 27.180 3 33.203 30.575 25.669 23.636 3 903- 832- 3.846- 3.544-4 34.107 30.404 29.516 26.312 4 33.203 29.599 26.482 23.605 4 903- 805- 3.034- 2.706-5 34.107 29.433 29.516 25.471 5 33.203 28.654 27.294 23.553 5 903- 780- 2.221- 1.919-6 34.107 28.493 29.516 24.658 6 33.203 27.739 28.107 23.479 6 903- 755- 1.409- 1.179-7 34.107 27.583 29.516 23.870 7 33.203 26.853 28.919 23.386 7 903- 731- 596- 484-8 34.107 26.703 29.516 23.108 8 33.203 25.995 29.732 23.276 8 903- 707- 216 168 9 34.107 25.850 29.516 22.370 9 33.203 25.165 30.544 23.148 9 903- 685- 1.029 778 10 34.107 25.024 29.516 21.656 10 33.203 24.362 31.357 23.005 10 903- 663- 1.841 1.349 11 34.107 24.225 29.516 20.964 11 33.203 23.584 32.169 22.848 11 903- 642- 2.654 1.883 12 34.107 23.452 29.516 20.295 12 33.203 22.830 32.982 22.677 12 903- 621- 3.466 2.382 13 34.107 22.703 29.516 19.647 13 33.203 22.101 33.794 22.493 13 903- 601- 4.279 2.847 14 34.107 21.978 29.516 19.019 14 33.203 21.395 34.607 22.298 14 903- 582- 5.091 3.279 15 34.107 21.276 29.516 18.412 15 33.203 20.712 35.419 22.093 15 903- 563- 5.904 3.681 16 34.107 20.596 29.516 17.824 16 33.203 20.051 36.232 21.878 16 903- 545- 6.716 4.054 17 34.107 19.939 29.516 17.255 17 33.203 19.410 37.044 21.655 17 903- 528- 7.529 4.400 18 34.107 19.302 29.516 16.704 18 33.203 18.791 37.857 21.423 18 903- 511- 8.341 4.719 19 34.107 18.685 29.516 16.170 19 33.203 18.191 38.669 21.184 19 903- 495- 9.154 5.014 20 34.107 18.089 29.516 15.654 20 33.203 17.610 39.482 20.938 20 903- 479- 9.966 5.284 21 34.107 17.511 29.516 15.154 21 33.203 17.047 40.294 20.687 21 903- 464- 10.779 5.533 22 34.107 16.952 29.516 14.670 22 33.576 16.687 40.734 20.246 22 531- 265- 11.219 5.576 23 34.107 16.410 29.516 14.201 23 34.388 16.545 40.734 19.599 23 282 134 11.219 5.398 24 34.107 15.886 29.516 13.748 24 35.201 16.395 40.734 18.974 24 1.094 509 11.219 5.226 25 34.107 15.379 29.516 13.309 25 36.013 16.238 40.734 18.368 25 1.907 859 11.219 5.059 26 34.107 14.888 29.516 12.884 26 36.826 16.074 40.734 17.781 26 2.719 1.186 11.219 4.897 27 34.107 14.412 29.516 12.472 27 37.638 15.904 40.734 17.213 27 3.532 1.491 11.219 4.741 28 34.107 13.952 29.516 12.074 28 38.451 15.728 40.734 16.663 28 4.344 1.776 11.219 4.589 29 34.354 13.604 29.269 11.591 29 39.510 15.646 40.487 16.034 29 5.157 2.041 11.219 4.443 30 34.354 13.170 29.269 11.221 30 40.323 15.458 40.487 15.521 30 5.969 2.288 11.219 4.301 1.031.914 661.346 876.746 556.888 1.036.784 657.008 1.034.076 627.467 4.869 4.338- 157.330 70.579 HRA HAA

BIJLAGE II

Lineair minus spaar

Spaarhypotheek met HRA Lineair minus spaar

Hypotheekrenteaftrek Inkomensgroep IV

Spaarhypotheek met HRA

Lineair hypotheek met HAA

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 8.220 8.077 0 0 1 8.220 8.077 0 0 1 0 0 0 0 2 7.946 7.558 391 372 2 8.337 7.930 0 0 2 391 372 391- 372-3 8.022 7.387 431 397 3 8.453 7.784 0 0 3 431 397 431- 397-4 8.099 7.220 471 420 4 8.570 7.640 0 0 4 471 420 471- 420-5 8.176 7.056 511 441 5 8.687 7.496 0 0 5 511 441 511- 441-6 8.253 6.894 551 460 6 8.803 7.354 0 0 6 551 460 551- 460-7 8.330 6.736 591 477 7 8.920 7.214 0 0 7 591 477 591- 477-8 8.406 6.581 630 493 8 9.037 7.075 0 0 8 630 493 630- 493-9 8.483 6.429 670 508 9 9.088 6.888 65 49 9 605 459 605- 459-10 8.560 6.280 710 521 10 9.088 6.668 182 133 10 528 388 528- 388-11 8.637 6.134 750 533 11 9.088 6.455 299 212 11 451 321 451- 321-12 8.714 5.991 790 543 12 9.088 6.249 415 285 12 374 258 374- 258-13 8.791 5.851 830 552 13 9.088 6.049 532 354 13 298 198 298- 198-14 8.867 5.714 869 560 14 9.088 5.856 649 418 14 221 142 221- 142-15 8.944 5.579 909 567 15 9.088 5.669 765 477 15 144 90 144- 90-16 9.021 5.448 949 573 16 9.088 5.488 882 532 16 67 41 67- 41-17 9.098 5.318 989 578 17 9.088 5.313 999 584 17 10- 6- 10 6 18 9.175 5.192 1.029 582 18 9.088 5.143 1.115 631 18 86- 49- 86 49 19 9.252 5.068 1.069 585 19 9.088 4.979 1.232 675 19 163- 89- 163 89 20 9.328 4.947 1.108 588 20 9.088 4.820 1.349 715 20 240- 127- 240 127 21 9.405 4.829 1.148 590 21 9.088 4.666 1.465 752 21 317- 163- 317 163 22 9.482 4.713 1.188 590 22 9.142 4.543 1.528 760 22 340- 169- 340 169 23 9.559 4.599 1.228 591 23 9.258 4.455 1.528 735 23 300- 145- 300 145 24 9.636 4.488 1.268 590 24 9.375 4.367 1.528 712 24 261- 121- 261 121 25 9.712 4.379 1.308 590 25 9.492 4.280 1.528 689 25 221- 100- 221 100 26 9.789 4.273 1.348 588 26 9.608 4.194 1.528 667 26 181- 79- 181 79 27 9.866 4.169 1.387 586 27 9.725 4.109 1.528 646 27 141- 60- 141 60 28 9.945 4.068 1.425 583 28 9.842 4.026 1.528 625 28 103- 42- 103 42 29 10.300 4.079 1.187 470 29 10.205 4.041 1.281 507 29 94- 37- 94 37 30 10.416 3.993 1.187 455 30 10.322 3.957 1.281 491 30 94- 36- 94 36 270.433 169.054 26.921 15.384 274.144 172.787 23.211 11.651 3.711 3.733 3.711-

3.733-Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 14.760 14.503 3.089 3.036 1 16.862 16.569 988 970 1 2.102 2.066 2.102- 2.066-2 12.703 12.083 5.400 5.136 2 14.653 13.938 3.450 3.281 2 1.950 1.855 1.950- 1.855-3 12.851 11.834 5.505 5.069 3 14.653 13.493 3.703 3.410 3 1.801 1.659 1.801- 1.659-4 13.000 11.588 5.610 5.000 4 14.653 13.062 3.957 3.527 4 1.653 1.474 1.653- 1.474-5 13.148 11.346 5.715 4.931 5 14.653 12.645 4.210 3.633 5 1.505 1.299 1.505- 1.299-6 13.296 11.108 5.820 4.862 6 14.653 12.241 4.463 3.728 6 1.356 1.133 1.356- 1.133-7 13.445 10.873 5.925 4.791 7 14.653 11.850 4.717 3.814 7 1.208 977 1.208- 977-8 13.593 10.642 6.030 4.721 8 14.653 11.472 4.970 3.891 8 1.060 830 1.060- 830-9 13.741 10.415 6.135 4.649 9 14.653 11.106 5.223 3.958 9 911 691 911- 691-10 13.890 10.191 6.240 4.578 10 14.653 10.751 5.477 4.018 10 763 560 763- 560-11 14.038 9.971 6.345 4.506 11 14.653 10.408 5.730 4.069 11 615 437 615- 437-12 14.186 9.754 6.450 4.435 12 14.653 10.075 5.983 4.114 12 466 321 466- 321-13 14.335 9.541 6.555 4.363 13 14.653 9.753 6.237 4.151 13 318 212 318- 212-14 14.483 9.332 6.660 4.291 14 14.653 9.442 6.490 4.182 14 170 110 170- 110-15 14.631 9.127 6.765 4.220 15 14.653 9.140 6.743 4.206 15 21 14 21- 14-16 14.780 8.925 6.870 4.148 16 14.653 8.849 6.997 4.225 16 127- 76- 127 76 17 14.928 8.727 6.975 4.077 17 14.653 8.566 7.250 4.238 17 275- 161- 275 161 18 15.076 8.532 7.080 4.006 18 14.653 8.292 7.503 4.246 18 424- 240- 424 240 19 15.225 8.341 7.185 3.936 19 14.653 8.028 7.757 4.249 19 572- 313- 572 313 20 15.373 8.153 7.290 3.866 20 14.653 7.771 8.010 4.248 20 720- 382- 720 382 21 15.521 7.969 7.395 3.796 21 14.653 7.523 8.263 4.242 21 869- 446- 869 446 22 15.670 7.788 7.500 3.727 22 14.769 7.340 8.401 4.175 22 901- 448- 901 448 23 15.818 7.611 7.605 3.659 23 15.022 7.228 8.401 4.042 23 796- 383- 796 383 24 15.966 7.437 7.710 3.591 24 15.276 7.115 8.401 3.913 24 691- 322- 691 322 25 16.115 7.266 7.815 3.524 25 15.529 7.002 8.401 3.788 25 586- 264- 586 264 26 16.263 7.099 7.920 3.457 26 15.782 6.889 8.401 3.667 26 481- 210- 481 210 27 16.433 6.944 8.003 3.382 27 16.036 6.776 8.401 3.550 27 398- 168- 398 168 28 16.680 6.823 8.009 3.276 28 16.289 6.663 8.401 3.436 28 391- 160- 391 160 29 17.180 6.803 7.762 3.074 29 16.789 6.648 8.154 3.229 29 391- 155- 391 155 30 17.434 6.683 7.762 2.976 30 17.043 6.533 8.154 3.126 30 391- 150- 391 150 444.564 277.409 201.120 123.084 452.451 287.169 193.232 113.324 7.887 9.760 7.887- 9.760-HRA HAA Hypotheekrenteaftrek Hypotheekaflossingsaftrek Inkomen Netto inkomen na hypotheeklasten Inkomensgroep I

BIJLAGE III

HAA minus var A

Inkomensgroep II

HAA minus var A Lineair hypotheek met HAA

lineaire hypotheek met variant A

Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 21.522 21.148 8.364 8.218 1 24.973 24.539 4.913 4.827 1 3.450 3.391 3.450- 3.391-2 18.027 17.148 12.283 11.683 2 21.204 20.170 9.106 8.661 2 3.177 3.023 3.177- 3.023-3 18.273 16.827 12.461 11.474 3 21.204 19.526 9.530 8.775 3 2.931 2.699 2.931- 2.699-4 18.519 16.509 12.639 11.267 4 21.204 18.902 9.954 8.873 4 2.685 2.394 2.685- 2.394-5 18.765 16.194 12.817 11.061 5 21.204 18.299 10.379 8.956 5 2.439 2.105 2.439- 2.105-6 19.011 15.882 12.995 10.856 6 21.204 17.714 10.803 9.024 6 2.193 1.832 2.193- 1.832-7 19.257 15.574 13.174 10.654 7 21.204 17.149 11.227 9.079 7 1.947 1.575 1.947- 1.575-8 19.503 15.269 13.352 10.453 8 21.204 16.601 11.651 9.121 8 1.701 1.332 1.701- 1.332-9 19.749 14.968 13.530 10.254 9 21.204 16.071 12.075 9.151 9 1.455 1.103 1.455- 1.103-10 19.995 14.670 13.708 10.057 10 21.204 15.558 12.499 9.170 10 1.209 887 1.209- 887-11 20.241 14.377 13.886 9.863 11 21.204 15.061 12.924 9.179 11 963 684 963- 684-12 20.488 14.087 14.064 9.670 12 21.204 14.580 13.348 9.177 12 717 493 717- 493-13 20.734 13.801 14.243 9.480 13 21.204 14.114 13.772 9.166 13 471 314 471- 314-14 20.980 13.518 14.421 9.292 14 21.204 13.664 14.196 9.147 14 225 145 225- 145-15 21.226 13.240 14.599 9.106 15 21.204 13.227 14.620 9.119 15 21- 13- 21 13 16 21.472 12.966 14.777 8.923 16 21.204 12.805 15.044 9.084 16 267- 161- 267 161 17 21.718 12.696 14.955 8.742 17 21.204 12.396 15.469 9.042 17 513- 300- 513 300 18 21.964 12.429 15.133 8.564 18 21.204 12.000 15.893 8.993 18 759- 429- 759 429 19 22.210 12.167 15.311 8.388 19 21.204 11.617 16.317 8.939 19 1.005- 550- 1.005 550 20 22.456 11.909 15.490 8.215 20 21.204 11.246 16.741 8.878 20 1.251- 663- 1.251 663 21 22.702 11.655 15.668 8.044 21 21.204 10.887 17.165 8.812 21 1.497- 768- 1.497 768 22 22.948 11.405 15.846 7.876 22 21.399 10.635 17.395 8.646 22 1.549- 770- 1.549 770 23 23.194 11.159 16.024 7.710 23 21.823 10.500 17.395 8.370 23 1.371- 660- 1.371 660 24 23.440 10.918 16.202 7.547 24 22.247 10.362 17.395 8.102 24 1.193- 556- 1.193 556 25 23.686 10.680 16.380 7.386 25 22.671 10.222 17.395 7.844 25 1.015- 458- 1.015 458 26 23.934 10.447 16.556 7.227 26 23.095 10.081 17.395 7.593 26 839- 366- 839 366 27 24.296 10.266 16.618 7.022 27 23.519 9.938 17.395 7.351 27 777- 328- 777 328 28 24.720 10.112 16.618 6.798 28 23.944 9.794 17.395 7.116 28 777- 318- 777 318 29 25.392 10.055 16.371 6.483 29 24.615 9.747 17.148 6.791 29 777- 308- 777 308 30 25.816 9.896 16.371 6.276 30 25.039 9.599 17.148 6.574 30 777- 298- 777 298 646.238 401.972 434.857 268.591 657.408 417.003 423.687 253.559 11.170 15.031 11.170-

15.031-Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B Jaar Inkomen NCW Y Belastingen NCW B 1 35.256 34.642 21.991 21.608 1 40.796 40.086 16.452 16.164 1 5.539 5.444 5.539- 5.444-2 27.421 26.083 30.639 29.144 2 33.203 31.584 24.857 23.643 2 5.782 5.501 5.782- 5.501-3 27.811 25.609 31.061 28.602 3 33.203 30.575 25.669 23.636 3 5.392 4.966 5.392- 4.966-4 28.201 25.139 31.484 28.065 4 33.203 29.599 26.482 23.605 4 5.002 4.460 5.002- 4.460-5 28.591 24.673 31.906 27.533 5 33.203 28.654 27.294 23.553 5 4.612 3.981 4.612- 3.981-6 28.981 24.211 32.329 27.007 6 33.203 27.739 28.107 23.479 6 4.222 3.528 4.222- 3.528-7 29.371 23.753 32.751 26.486 7 33.203 26.853 28.919 23.386 7 3.832 3.100 3.832- 3.100-8 29.761 23.300 33.174 25.971 8 33.203 25.995 29.732 23.276 8 3.442 2.696 3.442- 2.696-9 30.151 22.851 33.596 25.462 9 33.203 25.165 30.544 23.148 9 3.052 2.314 3.052- 2.314-10 30.541 22.408 34.019 24.959 10 33.203 24.362 31.357 23.005 10 2.662 1.954 2.662- 1.954-11 30.931 21.969 34.441 24.462 11 33.203 23.584 32.169 22.848 11 2.272 1.614 2.272- 1.614-12 31.321 21.536 34.864 23.971 12 33.203 22.830 32.982 22.677 12 1.882 1.295 1.882- 1.295-13 31.711 21.108 35.286 23.487 13 33.203 22.101 33.794 22.493 13 1.492 994 1.492- 994-14 32.101 20.685 35.709 23.009 14 33.203 21.395 34.607 22.298 14 1.102 711 1.102- 711-15 32.491 20.267 36.131 22.538 15 33.203 20.712 35.419 22.093 15 712 445 712- 445-16 32.881 19.856 36.554 22.073 16 33.203 20.051 36.232 21.878 16 322 195 322- 195-17 33.271 19.450 36.976 21.615 17 33.203 19.410 37.044 21.655 17 68- 39- 68 39 18 33.661 19.049 37.399 21.164 18 33.203 18.791 37.857 21.423 18 458- 259- 458 259 19 34.051 18.655 37.821 20.720 19 33.203 18.191 38.669 21.184 19 848- 464- 848 464 20 34.441 18.266 38.244 20.282 20 33.203 17.610 39.482 20.938 20 1.238- 656- 1.238 656 21 34.831 17.883 38.666 19.851 21 33.203 17.047 40.294 20.687 21 1.628- 835- 1.628 835 22 35.221 17.505 39.089 19.427 22 33.576 16.687 40.734 20.246 22 1.646- 818- 1.646 818 23 35.611 17.134 39.511 19.010 23 34.388 16.545 40.734 19.599 23 1.223- 589- 1.223 589 24 36.001 16.768 39.934 18.600 24 35.201 16.395 40.734 18.974 24 801- 373- 801 373 25 36.391 16.409 40.356 18.197 25 36.013 16.238 40.734 18.368 25 378- 171- 378 171 26 36.869 16.093 40.691 17.762 26 36.826 16.074 40.734 17.781 26 43- 19- 43 19 27 37.655 15.911 40.717 17.206 27 37.638 15.904 40.734 17.213 27 17- 7- 17 7 28 38.468 15.735 40.717 16.657 28 38.451 15.728 40.734 16.663 28 17- 7- 17 7 29 39.527 15.652 40.470 16.027 29 39.510 15.646 40.487 16.034 29 17- 7- 17 7 30 40.340 15.464 40.470 15.515 30 40.323 15.458 40.487 15.521 30 17- 6- 17 6 993.864 618.063 1.076.995 666.413 1.036.784 657.008 1.034.076 627.467 42.919 38.945 42.919- 38.945-HRA HAA Hypotheekaflossingsaftrek Inkomen Netto inkomen na hypotheeklasten

Hypotheekrenteaftrek

HAA minus var A lineaire hypotheek met variant A Lineair hypotheek met HAA

Inkomensgroep IV

HAA minus var A lineaire hypotheek met variant A Lineair hypotheek met HAA