Two rates for income tax in box 2 in 2024

Published by:
Netherlands Enterprise Agency, RVO
Netherlands Enterprise Agency, RVO
< 1 min read
Nederlandse versie
Effective date: 1 January 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 33% on any income higher than that (top rate)

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 will enter into effect on 1 January 2024.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO