Tax changes 2025: What will change for you?

As every year, some important rules, amounts and other parts of our tax system will change in 2025. In our overview you will find the most important tax changes for 2025, so that you are fully aware of what will change for you.

Let De Unie help you as a Expat in the Netherlands

1. Wage and income tax

1.1 Changes in Box 1 (income from work and housing)

• New tariff structure: In 2025, a third bracket will be added to Box 1:
  • 35,82% for incomes up to €38.441
  • 37,48% for incomes between €38.441 and €76.817
  • 49,50% for incomes above €76.817
• AOW beneficiaries get a lower rate from 17,92% for the lowest income segment.
• Deduction of healthcare costs changed
  • Care kilometers: Transportation by car to medical appointments will be deductible for €0,23 per km. 
  • Mileage of life: People with severe mobility restrictions receive a flat-rate deduction of €925. 
  • Travel expenses for visiting the sick: Condition changed; visitors must already have shared a household with the sick person at the start of nursing care. 
• Restriction of expat scheme (30% scheme):  
  • The tax-free allowance will be capped at the following amount in 2025: WNT standard of € 246.000. 
  • The planned further reduction of the percentage is reversed. 
  • In 2027 the maximum percentage is reduced from 30% to 27%. 

1.2 Changes in Box 3 (savings and investment assets)

• Supreme Court ruling: Taxpayers can demonstrate retroactively that their actual return was lower than the notional return, which means they pay less tax. 
• Green investments less favorable:  
  • Exemption reduced to € 26.312 (for tax partners € 52.624). 
  • Tax credit reduced from 0,7% to 0,1%. 

All changes 

We mainly mention the changes that may be important for employees. A complete overview of all changes can be found here on the tax authorities' own website.  

Calculate what it means for you

Curious about what these changes mean for your income and assets? You can calculate it with this tool from Wijzer in geldzaken. 

Tax Returns 

Extra and complete members can of course also use the tax return service from our partner Huis & HypotheekThey will take care of your complete tax return at a very attractive rate.

Want to know more?  

Questions about the 2025 tax changes following this article? Please feel free to contact us. Our Service Center can be reached every working day from 8.30:17.00 AM to XNUMX:XNUMX PM sc@unie.nl and 0345 851 963 for all your questions about the most important tax changes in 2025.