Tax Changes 2025
What's changing compared to 2024?
8
Changes
4
Beneficial
3
Less Favorable
Income Tax
Tax Credits
Tax Credits
Maximum Employment Tax Credit (Arbeidskorting)
The maximum arbeidskorting changes from €5.532 to €5.599.
Was
€5.532
Becomes
€5.599
+1.2%
Tax Credits
Maximum General Tax Credit (Algemene Heffingskorting)
The maximum general tax credit changes from €3.362 to €3.068.
Was
€3.362
Becomes
€3.068
-8.7%
Wealth Tax (Box 3)
Wealth Tax (Box 3)
Box 3 Tax-Free Allowance
The Box 3 tax-free allowance for singles changes from €57.000 to €57.684.
Was
€57.000
Becomes
€57.684
+1.2%
Self-Employment
Self-Employment
Self-Employment Deduction (Zelfstandigenaftrek)
The zelfstandigenaftrek changes from €3.750 to €2.470.
Was
€3.750
Becomes
€2.470
-34.1%
30% Ruling
30% Ruling
30% Ruling Minimum Salary
The minimum salary threshold for the 30% ruling changes from €46.107 to €46.660.
Was
€46.107
Becomes
€46.660
+1.2%
Benefits (Toeslagen)
Benefits (Toeslagen)
Zorgtoeslag Income Threshold (Singles)
The maximum income for singles to receive zorgtoeslag changes from €37.496 to €39.719.
Was
€37.496
Becomes
€39.719
+5.9%
Calculate what this means for you
Use our calculators to see how these changes affect you.
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