The following shows the key rates, premium percentages and exemptions for the year 2025.

Corporate income tax rates

The corporate income tax rate structure will not change in 2025. The rate is 19% up to a taxable amount of EUR 200,000 and 25.8% on the excess. See the table below.

Rates for personal income tax and national insurance contributions

From 1 January 2025, a new bracket will be added to the bottom end of the rate structure, in which box 1 income up to EUR 38,441 will be taxed at a rate of 35.82%. The rate in the second bracket (box 1 income up to EUR 76,817) will be 37.48%. The top rate remains unchanged at 49.50% (income > EUR 76,817). For people who are entitled to a state-pension (under the Algemene Ouderdomswet, or ‘AOW’), the combined rate in the new first bracket in 2025 is 17.92%. We have summarised the changes in the following table.

Bracket limits box 1

Box 1 rates

Since 1 January 2024, a two-bracket system applies in box 2 with a basic rate of 24.5% up to an income of EUR 67,000 and a top rate of 33% on the excess. In 2025, this top rate will be reduced to 31%. The legislator thus aims to improve the overall balance in terms of taxation between entrepreneurs, employees, and directors and majority shareholders.

In box 3, assets are divided into three categories: bank balances, other assets and debts. Since returns on bank balances and debts are based on current averages, they are not subject to a final assessment until after the end of a year. Hence, the rates of return in the following table are used when imposing provisional assessments, but only for the category ‘other assets’ are they final.   

Rates of return for the new calculation in respect of the three categories

At 36%, the box 3 rate continues to be the same in 2025. The tax-free assets increase slightly, to EUR 57,684 in 2025 (2024: EUR 57,000). In June 2024, for that matter, the Supreme Court ruled that the Box 3 Bridging Act, too, also violates property rights and the prohibition of discrimination. The levy must be limited to the actual return in a year. In response, the secretary of state has indicated that he will introduce a statutory rebuttal scheme. This is expected to come into effect in June 2025.

Social security contributions

• The premium rates for national insurances remain unchanged in 2025 and are 17.90% for the state‑pension (AOW), 0.10% for the Surviving Dependants Act (Algemene nabestaandenwet) and 9.65% for the Long-Term Care Act (Wet langdurige zorg), respectively.
• The maximum wage assessable for employee insurance schemes is EUR 75,864 in 2025.
• Large employers are liable to pay the high contribution for the Invalidity Insurance Fund (Arbeidsongeschiktheidsfonds, or ‘Aof’). This will be 7.64% in 2025. Small employers pay the low Aof contribution of 6.28%.
• The low contribution for the General Unemployment Fund (Algemeen Werkloosheidsfonds, or ‘Awf’) will be 2.74% in 2025. It is due for employees who have a permanent, open ended employment contract. In other cases, employers must pay the high Awf contribution of 7.74%.
• In 2025, the employer's levy under the Healthcare Insurance Act (Zorgverzekeringswet, or ‘Zvw’) will be 6.51% on wage for healthcare insurance up to EUR 75,864. In 2025, persons subject to compulsory insurance who have other employment income will themselves be liable to pay an income-related contribution of 5.26% on income for healthcare insurance up to EUR 75,864.
   

Gift and inheritance tax: rates and exemptions

The gift and inheritance tax rate depends on the relationship to the person from whom a gift or an inheritance is acquired. In 2025, a rate of 10% up to an acquisition of EUR 154,197 and 20% on the excess applies for acquisitions (by gift or inheritance) by a partner or a child. For acquisitions by grandchildren, these rates are 18% and 36%, respectively. For other acquirers, the rates are 30% and 40%, respectively.

In 2025, the regular exemption for gifts from parents to children will be EUR 6,713. However, if the child is between 18 and 40 years old, parents may make a one-off, tax-exempt gift of EUR 32,195. If the gift is intended to pay for a costly study of the child, the one-off increased exemption even amounts to EUR 67,064. Applying the one-off increased exemption is subject to the condition that a gift tax return must be filed. In other cases, the gift exemption amounts to EUR 2,690 in 2025.

House of Representatives adopts 2025 Tax Plan package

On 14 November 2024, the House of Representatives adopted the 2025 Tax Plan package. However, a number of important amendments and motions were adopted in the process.

2025 Tax Plan - comprehensive summary

On 17 September 2024, the government submitted the 2025 Tax Plan package to the House of Representatives.