On 19 September 2023, the Dutch Budget for 2024 was presented, including the Tax Plan for 2024. Some of the main measures include:

• An increase in the basic rate of individual income tax for Box 1 income (employment and certain other income) from 36.93% to 36.97%, along with a reduction in the top tax bracket (49.50%) threshold from EUR 73,031 to EUR 75,624;
• An increase in the general tax credi…