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

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date: 1 January 2024

What has changed?

Are you an entrepreneur for income tax purposes? The tax rate in box 3 of the income tax has gone up to 36% from 1 January 2024.

The tax-free amount in box 3 will remain €57,000 in 2024.

For tax partners together it remains €114,000 in 2024.

For whom?

  • entrepreneurs for income tax purposes

When?

The change in law will has entered into effect on 1 January 2024.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO