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Box 3 rate up faster and tax-free amount remains the same

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective date: 1 January 2024

What changes?

Are you an entrepreneur for income tax purposes? The tax rate in box 3 of the income tax will go up to 34% as early as 1 January 2024. That is a year earlier than proposed, and the rate is also higher by 1 percentage point.

The tax-free amount in box 3 will remain €57,000 in 2024. For tax partners together it remains €114,000. The tax-free amount would initially be increased (indexed) to €62,643. This is no longer the case.

For whom?

  • entrepreneurs for income tax purposes


The change in law is expected to enter into effect on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

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