Less income tax in box 2 for substantial business interest

What has changed?

Do you pay tax on income from a substantial business interest (box 2)? For example, you are partner in a company or a director/major shareholder (dga)? You now pay less income tax in box 2.

In 2024, you paid 33% tax in the high rate of box 2 (top rate). This applied from a taxable income of €67,000.

As of 2025, this top rate is 31% from a taxable income of €67,804. 

In box 2, you pay tax on income from a substantial business interest. You have a substantial interest if you:

• on your own or with your tax partner own at least 5% of the shares, profit-sharing certificates, rights of enjoyment, or voting rights in a company, or
• own at least 5% of the voting rights in a cooperative or cooperative association.

You also have a substantial interest if you indirectly have these shares or voting rights, for example, through a holding.

For whom?

• Entrepreneurs who pay tax on income from substantial business interest (box 2). 

When?

The change in law has taken effect on 1 January 2025.