{
  "title": "Dutch income tax figures 2024",
  "description": "Box 1 brackets, tax credits, Box 3, the own home, the 30% ruling and the self-employed deduction for 2024, each with its Belastingdienst source.",
  "publisher": "NL Tax Calculator",
  "homepage": "https://nltaxcalculator.nl/dutch-tax/datasets",
  "reviewed": "2026-10-18",
  "license": "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/): credit \"NL Tax Calculator (nltaxcalculator.nl)\" with a link.",
  "units": {
    "eur": "euros a year unless stated",
    "eur_month": "euros a month",
    "eur_quarter": "euros a quarter",
    "pct": "fraction (0.3756 = 37.56%)",
    "hours": "hours a year",
    "text": "text"
  },
  "year": 2024,
  "figures": [
    {
      "id": "box1_rate_1",
      "group": "box1",
      "label": "Box 1 rate, bracket 1 (incl. national insurance)",
      "label_nl": "Box 1-tarief, schijf 1 (incl. volksverzekeringen)",
      "value": 0.3697,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen"
    },
    {
      "id": "box1_limit_1",
      "group": "box1",
      "label": "End of bracket 1",
      "label_nl": "Einde schijf 1",
      "value": 75518,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen"
    },
    {
      "id": "box1_rate_2",
      "group": "box1",
      "label": "Box 1 rate, bracket 2",
      "label_nl": "Box 1-tarief, schijf 2",
      "value": 0.495,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen"
    },
    {
      "id": "box1_rate_top",
      "group": "box1",
      "label": "Box 1 top rate",
      "label_nl": "Box 1-toptarief",
      "value": 0.495,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen"
    },
    {
      "id": "box1_aow_rate_1",
      "group": "box1",
      "label": "Box 1 rate, bracket 1, at AOW age",
      "label_nl": "Box 1-tarief, schijf 1, AOW-leeftijd",
      "value": 0.1907,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen"
    },
    {
      "id": "ahk_max",
      "group": "credits",
      "label": "General tax credit, maximum",
      "label_nl": "Algemene heffingskorting, maximum",
      "value": 3362,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "ahk_phaseout_from",
      "group": "credits",
      "label": "General tax credit falls from income of",
      "label_nl": "Algemene heffingskorting daalt vanaf",
      "value": 24812,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "ahk_phaseout_rate",
      "group": "credits",
      "label": "General tax credit phase-out rate",
      "label_nl": "Afbouwpercentage algemene heffingskorting",
      "value": 0.0663,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "ahk_aow_max",
      "group": "credits",
      "label": "General tax credit at AOW age, maximum",
      "label_nl": "Algemene heffingskorting AOW-leeftijd, maximum",
      "value": 1735,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "ak_max",
      "group": "credits",
      "label": "Labour tax credit, maximum",
      "label_nl": "Arbeidskorting, maximum",
      "value": 5532,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "ak_zero_at",
      "group": "credits",
      "label": "Labour tax credit is zero from income of",
      "label_nl": "Arbeidskorting is nul vanaf",
      "value": 124934,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting"
    },
    {
      "id": "box3_allowance",
      "group": "box3",
      "label": "Box 3 tax-free allowance, per person",
      "label_nl": "Heffingsvrij vermogen, per persoon",
      "value": 57000,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_allowance_partners",
      "group": "box3",
      "label": "Box 3 tax-free allowance, fiscal partners",
      "label_nl": "Heffingsvrij vermogen, fiscale partners",
      "value": 114000,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_debt_threshold",
      "group": "box3",
      "label": "Box 3 debt threshold, per person",
      "label_nl": "Schuldendrempel, per persoon",
      "value": 3700,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_return_savings",
      "group": "box3",
      "label": "Box 3 notional return on savings",
      "label_nl": "Forfaitair rendement spaargeld",
      "value": 0.0144,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_return_investments",
      "group": "box3",
      "label": "Box 3 notional return on investments",
      "label_nl": "Forfaitair rendement beleggingen",
      "value": 0.0604,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_return_debts",
      "group": "box3",
      "label": "Box 3 notional return on debts",
      "label_nl": "Forfaitair rendement schulden",
      "value": 0.0261,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "box3_rate",
      "group": "box3",
      "label": "Box 3 tax rate",
      "label_nl": "Tarief box 3",
      "value": 0.36,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance"
    },
    {
      "id": "ewf_villa_threshold",
      "group": "home",
      "label": "Eigenwoningforfait villa threshold",
      "label_nl": "Villagrens eigenwoningforfait",
      "value": 1310000,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait"
    },
    {
      "id": "hillen",
      "group": "home",
      "label": "Wet Hillen: share of the forfait-interest gap still deducted",
      "label_nl": "Wet Hillen: aftrekbaar deel van het verschil",
      "value": 0.8,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait"
    },
    {
      "id": "mortgage_deduction_cap",
      "group": "home",
      "label": "Mortgage interest deduction worth at most",
      "label_nl": "Hypotheekrenteaftrek levert maximaal op",
      "value": 0.3697,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait"
    },
    {
      "id": "ruling_pct",
      "group": "ruling",
      "label": "30% ruling: tax-free share of salary",
      "label_nl": "30%-regeling: onbelast deel van het salaris",
      "value": 0.3,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility"
    },
    {
      "id": "ruling_salary_norm",
      "group": "ruling",
      "label": "30% ruling: salary norm (taxable salary)",
      "label_nl": "30%-regeling: salarisnorm (belastbaar loon)",
      "value": 46107,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility"
    },
    {
      "id": "ruling_max_exemption",
      "group": "ruling",
      "label": "30% ruling: maximum tax-free allowance",
      "label_nl": "30%-regeling: maximale onbelaste vergoeding",
      "value": 69900,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility"
    },
    {
      "id": "self_employed_deduction",
      "group": "self_employed",
      "label": "Self-employed deduction (zelfstandigenaftrek)",
      "label_nl": "Zelfstandigenaftrek",
      "value": 3750,
      "unit": "eur",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek"
    },
    {
      "id": "sme_profit_exemption",
      "group": "self_employed",
      "label": "SME profit exemption",
      "label_nl": "Mkb-winstvrijstelling",
      "value": 0.1331,
      "unit": "pct",
      "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek"
    }
  ]
}