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Income tax averaging scheme ends

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2023

What changes?

Does your income vary a lot during a year? And do you make use of the income tax averaging scheme (middelingsregeling)? This arrangement will come to an end.

The averaging scheme allows you to average your income over 3 consecutive years. You pay tax over the average income of those three years combined. This can be to your advantage if the tax on this average is lower than the tax on the 3 separate annual incomes.

If you started using the averaging scheme in 2022, you can continue to use it for the period 2022-2023-2024.

For whom?

  • Entrepreneurs with highly variable income


The change in law is expected to enter into effect on 1 January 2023.

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).

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This information is provided by

Netherlands Enterprise Agency, RVO
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