Dutch tax rules 2024 – 2025
Dutch tax rules 2024 – 2025
The Dutch tax rules change every year. In 2024, a lot has happened fiscally-wise. One of the most discussed topics is the Supreme Court ruling on Box 3 taxation. In addition, there are changes to the 30% ruling, reduced taxes for environmentally friendly investments and adjusted margins for income tax boxes. In 2025, you can file your tax return for 2024. On this page, we clarify the Dutch tax rules for 2024.
Help with Dutch tax return 2024
We are happy to help you with your income tax return for 2024. You can file your income tax return from the 1st of March, 2025.
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Tax on income from work & home ownership (Box 1)
For several years, the income tax system in the Netherlands has consisted of two rates. In 2024, the basic rate will be 36.97%, and the top rate of 49.50% will apply to income exceeding €75,518. Starting on January 1, 2025, this system will transition to a three-rate system. The current base rate will be split into two brackets. The first rate will decrease slightly to 35.82% for income up to €38,441. The second rate will apply to income between €38,441 and €76,817. The top rate of 49.50% will remain unchanged but will apply to income above €76,817.
Tax rate 2024 – 2025
In 2024, the tax on income from work increased slightly compared to 2023. However, in 2025, the burden on middle-income earners will decrease, resulting in lower income tax on their monthly payslips. This adjustment is achieved by introducing a third rate and raising the threshold for income subject to the maximum rate.
The modifications are illustrated in the table below.
| Tax bracket 1 | Tax bracket 2 | Tax bracket 3 | |
|---|---|---|---|
| 2024 | 36.97% ( €0,- up to €75.518) | – | 49.50% ( €75.518 and above) |
| 2025 | 35.82% ( €0,- up to €38.441) | 37.48% ( €38.441,- up to €76,817) | 49.50% (€76,817 and above) |
Wealth tax Netherlands 2024 – 2025 (Box 3)
Previously (2001–2016), the tax authorities calculated a notional return of 4%, on which a tax of 30% was charged. This effectively amounted to a levy of 1.2%. As you can imagine, this was not entirely fair to small savers who earned less than the assumed return.
Since then, the percentages have been adjusted annually. However, what remained unchanged for a long time was that a fictitious return was still calculated on your assets, regardless of the actual return achieved.
From 2017 until 2021, the Tax Administration continued to use notional returns but introduced a notional split between savings and investments to better reflect reality.
The most recent change to the Box 3 levy came in 2022, introducing three brackets for taxable assets above the exemption threshold (€57,000 in 2024). Each bracket is based on an ‘asset mix,’ which distinguishes between:
- Bank and savings deposits
- Investments and other assets
- Liabilities
| 2023 | 2024 | 2025 | |
|---|---|---|---|
| Savings | 0.92% | 1.03% | 1.44% (provisional) |
| Investmenst/other assets | 6.17% | 2.47% | tba |
| Debts | 2.46% | 2.47% | tba |
| Wealth tax | 32% | 36% | 36% |
This system is intended to provide a fairer and more realistic approach to taxing assets.
Submitting the Actual Return
In 2025, taxpayers will have the option to declare the actual return on their assets instead of using the notional return calculation if the actual return is lower. This change offers an opportunity to reduce your Box 3 tax liability. To take advantage of this option, it will be crucial to track and document your actual returns accurately.
For more details about the changes to Box 3 assets taxation in 2025, we recommend reading our article: TaxSavers – Box 3 Assets 2025.
Calculation box 3 in 2024 (without tax partner)
We take an example of €150,000 in savings, €150,000 in investments, and a study debt of €50,000.
Step 1: calculate the return per wealth part
Savings: € 150,000 x 1,03% = € 1.545
Investments: € 150,000 x 6.04% = €9.060
Debts (minus threshold € 3,700): € 46,300 x 2,47% = € 1,144
Taxable return: €1.545 + € 9.060 -1.144 = €9.461
Step 2: calculate total assets
€ 150,000 + € 150,000 – € 46,300 = € 253.700
Step 3: calculate the rate of return
€ 9.461 / € 253.700x 100 = 3.73%
Step 4: calculate the basis for savings and investments (assets – tax free allowance)
€253.700 – € 57.000 = € 196.700
Step 5: calculate income from savings and investments
€ 196.700 x 3.73% = € 7.336
Tax (36% in 2024) = € 2.640
Tax tips for the fiscal year 2025
Although you won’t file your 2025 income tax return until 2026, you can already arrange some tax matters in 2025.
1 Apply for a provisional assessment
Do you already know that you have to pay an amount? Or that you will receive an amount because, for example, you have bought a house or incurred other deductible costs. In this case, you can apply for a provisional assessment so that you can pay or receive the amount in monthly instalments.
2 Arrange your tax partnership
In the Dutch tax system, tax partners get the opportunity to choose who declares which deduction or capital and in which proportion they do so. This can result in tax advantages for tax partners. However, simply living together with someone does not automatically mean that you are tax partners. Do you not meet the requirements? You can still enter into a cohabitation agreement before 31 December 2025 in order to be considered tax partners.
3 Get a tax advisor
A tax advisor can help you with different fiscal issues. We can help you with your tax return, provisional tax return, or other tax-related questions. The TaxSavers is happy to help you. Leave your details in our contact form or call us at +31 (0)20 – 2170120 for an informal conversation.
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We are happy to help you with all your tax-related questions. We are looking forward to helping you with your income tax return, provisional tax assessment and/or other tax-related topics. Please, contact us using the details mentioned below.
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