As every year, some important rules, amounts and other parts of our tax system will change in 2023: from the base rate to gift exemptions. In this overview you will find the most important changes.
Box 1
The highest bracket of box 1 starts with an income of € 73.031 – this was € 69.398. In addition, the basic rate will be reduced from 37,07 to 36,93 percent.
Work, elderly and general tax credit increased
The maximum amounts of the employed person's, senior citizens' and general tax credits will be increased. The maximum employed person's tax credit will even be considerably higher: € 5.052 instead of € 4.260. This maximum is reached with an income from work of € 37.691, above which the employed person's tax credit is phased out again. As in previous years, the elderly and general tax credits will also be phased out above a certain income.
New system for box 3
The income from savings and investments in box 3 will be taxed from 2023 according to a new system that takes into account the actual assets. In recent years you were also considered an investor if you only had bank balances. This resulted in an unreasonably high return being taxed.
Duty-free capacity increased
The tax-free allowance per person will be increased from €50.650 to €57.000.
Averaging rule disappears
The averaging scheme made it possible to average a strongly fluctuating income over three years. This is no longer possible since 1 January 2023. The last time slot you can average over is 2022-2023-2024. This change is particularly important if you receive one-off payments, such as a transition allowance.
Tax-free volunteer allowance increased
The tax-free volunteer allowance will be increased: from € 1.800 per year and € 180 per month to € 1.900 per year and € 190 per month.
Higher tax-free travel allowance
The maximum tax-free allowance for business kilometers has been increased from € 0,19 to € 0,21 per kilometre. In 2024 this will be € 0,24 per kilometre.
Pensionable salary increased
The maximum pensionable salary is € 128.810. In 2022 this was still € 114.866.
AOW franchise adjusted
From a certain age you will receive AOW as a basic income. That is why you are not allowed to accrue pension on your entire salary. You must therefore deduct something from your pensionable salary (see your pension regulations for an explanation): the so-called state pension deductible. You accrue pension on the amount that remains. In principle, an increase in the AOW franchise therefore leads to less pension accrual, unless your salary rises more.
If you have a final pay scheme, the AOW franchise is at least € 18.470 (in 2022 this was € 16.749). For average pay and defined contribution schemes, the state pension deductible is at least € 16.322 (in 2022 this was € 14.802).
Everything in a row
The Ministry of Finance has published a document with all the changes. You will find this overview here .
Want to know more?
Curious what exactly these changes mean for you? Feel free to contact us. Our Service Center can be reached every working day from 8.30:17.00 am to XNUMX:XNUMX pm via sc@unie.nl en (0345) 851 963.
