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Overview of Main Dutch Tax Changes for 2024

29 December 2023

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Approved Changes

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Netherlands

The Dutch Ministry of Finance has published an overview of the Main Tax Changes for 2024. The changes are primarily a result of the Tax Plan for 2024, which was approved on 19 December 2023 (previous coverage). Additional clarifications and measures provided in the overview include: The top tax bracket (49.50%) threshold is increased from EUR 73,031 to EUR 75,518; The general tax credit is increased from EUR 3,070 to EUR 3,362; The SME profit exemption is reduced from 14% to 13.31% in 2024 and will be further reduced to 12.7% in 2025; The self-employed person's deduction is reduced from...