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Two rates for income tax in box 2 in 2024

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 2024

What changes?

Are you a partner, in a partnership, or a director/major shareholder (dga) with a substantial business interest (more than 5% of the company shares)? Or do you pay dividends on your profit to shareholders? As of 2024, there will be 2 rates in box 2 of the income tax return:

  • A base rate of 24.5% for an income of up to €67,000
  • A high rate of 31% on any income higher than that

At present, there is 1 rate of 26.9% in box 2.

Are you a fiscal partner? Your added income in box 2 will be taxed with the base rate up to €134,000.

The government wants to make it more attractive for companies to pay out at dividend to their shareholders every year so that it is taxed with the base rate completely or for the most part.

For whom?

  • partners and DGAs
  • companies with shareholders


The change in law is expected to enter into effect in 2024. The precise date is not yet known.

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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