What changes in 2025?
Tax rules change every year. For 2025, these are some of the points worth paying attention to.
Employment tax credit increases
The employment tax credit increases. For lower incomes, that can mean a slightly higher tax reduction.
Self-employed deduction decreases
The self-employed deduction continues to be reduced step by step. In 2025 it is EUR 2,470. In 2024 it was still EUR 3,750, so the decrease is EUR 1,280.
Box 3
For the 2025 tax return, the Belastingdienst still starts with fixed deemed return percentages in box 3. If you have box 3 assets, you can also report your actual return. The Belastingdienst then compares the deemed and actual return and uses the outcome that is more favorable for you.
AOW age
From 2025 onward, the AOW state pension age is 67. Keep that in mind in your retirement planning.
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Changes to the 30% ruling
For expats, 2025 brings a yearly cap to the tax-free reimbursement under the 30% ruling. In addition, from tax year 2025 onward you generally can no longer opt for partial foreign taxpayer status, except in certain transitional cases.
Important: these changes can affect your net income, so have the impact calculated in time.
