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Dutch Tax Plan for 2022 and Other Measures Approved and Published

30 December 2021

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Approved Changes

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Netherlands

On 27 December 2021, the Netherlands published legislation for the implementation of the Tax Plan for 2022 and other measures that were approved in parliament on 21 December and signed into law on 22 December. An overview of the most important tax changes for 2022 has been published by the Ministry of Finance, including: The basic rate of individual income tax is reduced from 37.10% to 37.07% for income up to EUR 69,398 in 2022, with the top rate maintained at 49.50% (rates apply for individuals subject to state social security contributions); The first corporate tax rate bracket is increased...