Overview of Main Dutch Tax Changes for 2024

The Dutch Ministry of Finance has published an overview of the Main Tax Changes for 2024. The changes are primarily a result of the Tax Plan for 2024, which was approved on 19 December 2023 (previous coverage). Additional clarifications and measures provided in the overview include:

• The top tax bracket (49.50%) threshold is increased from EUR 73,031 to EUR 75,518;
• The general tax credit is increased from EUR 3,070 to EUR 3,362;
• The SME profit exemption is reduced from 14% to 13.31% in 2024 …