Personal income tax rates 2024 for income from (former and/or self-) employment and home ownership (also referred to as “box 1”):
| Annual taxable income in 2024 (€) | No more than 75.515 | More than 75.515 | |
| Tax rate | 36.97% | 49,50% | |
| | Reached the AOW (State pension) age: | | |
| Annual taxable income in 2024 (€) | No more than 38,098 | More than 38,098 but not more than 75,518 | More than 75,518 |
| Tax rate | 19.07% | 36.97% | 49.50% |
| | Reached the AOW age (born before 1 January 1946): | | |
| Annual taxable income in 2024 (€) | No more than 40,021 | More than 40,021 but not more than 75,518 | More than 75,518 |
| Tax rate | 19.07% | 36.97% | 49.50% |
Income-related health insurance contribution (2024)
The income-related health insurance contribution (a mandatory contribution based on income or benefits) remains applicable in 2024.
This contribution is paid by the employer for employees, and directly by benefit-entitled persons and self-employed individuals.
| | 2024 | 2023 |
| Employer contribution (high contribution) | 6.57% | 6.68% |
| Contribution of e.g benefit entitled persons & self-employ (low contribution) | 5.32% | 5.43% |
Tax rebates (heffingskortingen)
Please note that several tax rebates (“heffingskortingen”) may apply. They lower the tax and premium payable.
| | 2024 | 2023 |
| Maximum general tax rebate under AOW age (€) | 3,362 | 3,070 |
| Maximum general tax rebate above AOW age (€) | 1,694 | 1,583 |
| Maximum labour tax rebate (€) | 5,532 | 5,052 |
| Maximum income-related combination tax rebate (€) | 2,950 | 2,694 |
| Young disables person tax rebate (€) | 902 | 891 |
| Elderly person tax rebate (€) | 2,032 | 2,010 |
| Single elderly person tax rebate (€) | 524 | 524 |
| Tax rebate green investments | 0,7% | 0.7% |
Personal income tax rate 2024 for income from substantial share ownership
Applicable when owning 5% or more of the shares in a limited company
(also referred to as “box 2”):
- 24.5% on income up to €67,000
- 33.0% on income above €67,000
This applies to dividends and capital gains.
Personal income tax rate 2024 for income from equity
Income from equity is taxed based on deemed returns on equity.
In brief, equity can be summarized as (worldwide held) assets minus (worldwide held) debts.
The point of departure is the value of the equity on 1 January 2024.
Based upon this value, the deemed taxable income (benefit from savings and investments) is calculated.
The effective tax burden depends on the size and composition of the assets.
(Box 3 is no longer calculated using fixed bandwidths as in earlier years.)
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