Changes Box 1 Tax – Income from work and first-residence property
In 2025 a new bracket will be added to the Income Tax in box 1 for individuals who have not yet reached the state pension (AOW) age. The below chart gives an overview of Box 1 income tax in 2024 and 2025:
| Income Tax – AOW not reached | 2024 | Income Tax – AOW not reached | 2025 |
| First bracket up to € 75.518 | 36,97% | First bracket up to € 38.441 | 35,82% |
| Second bracket from € 75.518 | 49,50% | Second bracket from € 38.441 – € 76.816 | 37,48% |
| Third bracket from € 76.816 | 49,50% |
For taxpayers who have reached the state pension age the following rates and brackets apply for 2024 and 2025:
| Income Tax – AOW reached | 2024 | Income Tax – AOW reached | 2025 |
| First bracket up to € 38.098 | 19,07% | First bracket up to € 38.441 | 17,92% |
| Second bracket: € 38.098- € 75.518 | 36,97% | Second bracket: € 38.441 – € 76.816 | 36,97% |
| Third bracket from € 75.518 | 49,50% | Third bracket from € 75.624 | 49,50% |
*other brackets apply to people born before 1 January 1946. For box 2 rates, please
refer to the business section of the newsletter.
