What's Changing in 2025?
Every year, tax rules are adjusted. For 2025, there are several important changes you need to be aware of.
Labor Credit Increases
The labor credit is going up. For people with low income, this means a slightly higher tax credit.
Self-Employed Deduction Decreases
The self-employed deduction is being gradually reduced. In 2025, it amounts to €2,470, a decrease of €170 compared to 2024.
Box 3 Capital Tax
The box 3 system is being adjusted. Actual returns will count more instead of a fictitious return. This can be favorable or unfavorable, depending on your investment strategy.
Higher AOW Age
The AOW age rises to 67 years and 3 months. Keep this in mind when planning your pension.
Changes to 30% Ruling
For expats, the 30% ruling is changing. The maximum duration remains 5 years, but stricter conditions apply.
Important: These changes can affect your net income. Calculate the effect on your situation in time.