Basic tariff income tax (IB) reduced
Effective date: 1 January 2021
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What changes?
Are you an entrepreneur for income tax purposes, for instance a sole proprietor or general partnership (vof)? The basic income tax tariff (in Dutch) will be reduced in 2021: it will go down from 37.35% to 37.10%. This applies to all incomes of up to €68,507.
Between 2022 and 2024 the tariff will go down further, to 37.03%.
For whom?
- everyone who pays income tax
When?
The lower tariff for income tax applies from 1 January 2021.