We continue to publish the most interesting tax changes for Dutch residents for 2024. In this article we talk about the changes to Box 1 of the tax return. If the Cabinet proposals are adopted without changes, in 2024 the tax rates in Box 1 will be as follows:
For persons under retirement age:
- With income up to 75 euros per year - 624%,
- For income over €75 per year, the excess will be taxed at a rate of 624%.
For persons who have reached retirement age:
- With an income of up to 38 euros per year for persons born after 139, and an income of up to 1945 euros for persons born before 40 inclusive - 077%,
- For income up to €75 per year, the corresponding excess will be taxed at a rate of 624%,
- For income over €75 per year, the excess will be taxed at a rate of 624%.
Tax deductions
Deductions are made from the total tax amount under Box 1,2, 3 and XNUMX.
| 2023 year | 2024 year | |
| For persons under retirement age | ||
| Maximum total tax credit | €3070 | €3374 |
| Maximum discount for employment | €5052 | €5553 |
| Maximum combined income-related discount | €2694 | €2961 |
| If you have a youth disability card | €820 | €902 |
| For persons who have reached retirement age | ||
| Maximum total tax credit | €1583 | €1741 |
| Maximum discount for seniors | €1835 | €2017 |
| Discount for single elderly people | €478 | €526 |
More about the tax changes planned by the government for 2024, in our article.
To avoid mistakes when filling out a tax return, order the service of submitting it from the specialists of Nalog.nl.
Publication date: 25.09.2023/XNUMX/XNUMX
