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The tax rate in the 1st bracket of the income tax (for income up to €69,398) will go down from 37.1% to 37.07%. This applies for entrepreneurs younger than state pension age (AOW-leeftijd). If you receive state pension (AOW) the rate will be lowered from 19.2% to 19.17%. As a result of this decrease you will pay less income tax.
- entrepreneurs paying income tax
This change comes into effect on 1 January 2022.