# Dutch income tax figures 2024

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.

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## Income tax (Box 1), below AOW age

| Figure | Value | id |
|---|---|---|
| Box 1 rate, bracket 1 (incl. national insurance) | 36.97% | `box1_rate_1` |
| End of bracket 1 | €75,518 | `box1_limit_1` |
| Box 1 rate, bracket 2 | 49.5% | `box1_rate_2` |
| Box 1 top rate | 49.5% | `box1_rate_top` |
| Box 1 rate, bracket 1, at AOW age | 19.07% | `box1_aow_rate_1` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen

## Tax credits

| Figure | Value | id |
|---|---|---|
| General tax credit, maximum | €3,362 | `ahk_max` |
| General tax credit falls from income of | €24,812 | `ahk_phaseout_from` |
| General tax credit phase-out rate | 6.63% | `ahk_phaseout_rate` |
| General tax credit at AOW age, maximum | €1,735 | `ahk_aow_max` |
| Labour tax credit, maximum | €5,532 | `ak_max` |
| Labour tax credit is zero from income of | €124,934 | `ak_zero_at` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting

## Box 3 (savings and investments)

| Figure | Value | id |
|---|---|---|
| Box 3 tax-free allowance, per person | €57,000 | `box3_allowance` |
| Box 3 tax-free allowance, fiscal partners | €114,000 | `box3_allowance_partners` |
| Box 3 debt threshold, per person | €3,700 | `box3_debt_threshold` |
| Box 3 notional return on savings | 1.44% | `box3_return_savings` |
| Box 3 notional return on investments | 6.04% | `box3_return_investments` |
| Box 3 notional return on debts | 2.61% | `box3_return_debts` |
| Box 3 tax rate | 36% | `box3_rate` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance

## Own home

| Figure | Value | id |
|---|---|---|
| Eigenwoningforfait villa threshold | €1,310,000 | `ewf_villa_threshold` |
| Wet Hillen: share of the forfait-interest gap still deducted | 80% | `hillen` |
| Mortgage interest deduction worth at most | 36.97% | `mortgage_deduction_cap` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait

## 30% ruling

| Figure | Value | id |
|---|---|---|
| 30% ruling: tax-free share of salary | 30% | `ruling_pct` |
| 30% ruling: salary norm (taxable salary) | €46,107 | `ruling_salary_norm` |
| 30% ruling: maximum tax-free allowance | €69,900 | `ruling_max_exemption` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility

## Self-employed (ZZP)

| Figure | Value | id |
|---|---|---|
| Self-employed deduction (zelfstandigenaftrek) | €3,750 | `self_employed_deduction` |
| SME profit exemption | 13.31% | `sme_profit_exemption` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek