{"id":4041,"date":"2023-09-21T12:31:00","date_gmt":"2023-09-21T12:31:00","guid":{"rendered":"https:\/\/wwwstaging.keesdeboekhouder.nl\/prinsjesdag-2023-met-betrekking-op-het-jaar-2024\/"},"modified":"2024-10-09T14:13:30","modified_gmt":"2024-10-09T14:13:30","slug":"prinsjesdag-budget-day-2023-covering-the-year-2024","status":"publish","type":"post","link":"https:\/\/www.keesdeboekhouder.nl\/en\/prinsjesdag-budget-day-2023-covering-the-year-2024\/","title":{"rendered":"Prinsjesdag (Budget Day) 2023: covering the year 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 elementor-2580\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e42001 e-flex e-con-boxed e-con e-parent\" data-id=\"7e42001\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dce54e2 elementor-widget elementor-widget-text-editor\" data-id=\"dce54e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>True to tradition, the Dutch Tax Plan for 2024 was presented yesterday on Prinsjesdag. Since we currently have a caretaker government, most of the plans for next year have been deployed a bit more cautiously than is normally the case. Still, there is something to report for entrepreneurs. What should you take into account in the coming period? We list the most important topics for you.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0f0346 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d0f0346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc70505 e-flex e-con-boxed e-con e-parent\" data-id=\"dc70505\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffddea0 elementor-widget elementor-widget-text-editor\" data-id=\"ffddea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<article id=\"post-20281\" class=\"post-20281 post type-post status-publish format-standard has-post-thumbnail hentry category-keep-up\"><div class=\"entry-content\"><section class=\"text-block block columns-1\"><div class=\"container\"><div class=\"row\"><div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\"><div class=\"text-block__text-wrapper rich-text d-block\"><article id=\"post-20290\" class=\"post-20290 post type-post status-publish format-standard has-post-thumbnail hentry category-keep-up-en\"><div class=\"entry-content\"><section class=\"text-block block columns-1\"><div class=\"container\"><div class=\"row\"><div class=\"col-12 offset-lg-1 col-lg-10 offset-xl-2 col-xl-8\"><div class=\"text-block__text-wrapper rich-text d-block\"><p><strong>Box 1<\/strong><\/p><p><strong>Mileage compensation<\/strong><br \/>As in 2023, the mileage compensation will again be increased in 2024. From 1 January 2024, the compensation will be increased to \u20ac 0,23 per business kilometer. Previously, it was \u20ac 0,21. However, this only applies when you make business kilometers with your private car and\/or bicycle.<\/p><p><strong>Self-employed deduction<\/strong><br \/>The phasing-out of the self-employed deduction had already started in previous years. This deduction will be further reduced, going from \u20ac 5,030 in 2023 to eventually \u20ac 900 in 2027. In 2024, the deduction will be \u20ac 3,750. The deduction is being phased out to reduce the tax differences between working as an employee and as an entrepreneur.<\/p><p><strong>SME profit exemption<\/strong><br \/>One of the deductions you are entitled to as an entrepreneur is the SME profit exemption. This means that you do not have to pay tax on a portion of the profit. This \u2018exemption\u2019 is reduced from 14% to 12,7%.<\/p><p><strong>Tax rates<\/strong><br \/>Box 1 consists of two brackets with different tax rates. The rate in the first bracket, which runs up to an income of \u20ac75.624, will be 36,97% in 2024. This is 0,04 percentage higher than in 2023. The rate in the second bracket, i.e. on income above \u20ac75.624, will remain unchanged at 49,50%.<\/p><p><strong>Employment Credit<\/strong><br \/>Every working citizen of the Netherlands receives a rebate on his or her income tax: the so-called Employment Credit. This is part of your Income Tax Credit. One of the measures in the purchasing power package is to increase this discount. The Employment Credit will be increased by \u20ac115 and the maximum benefit you can get will be \u20ac5.553.<\/p><p><strong>Provisional assessment<\/strong><br \/>The payment discount for paying the provisional income tax assessment in one go in its entirety will be discontinued.<\/p><p><strong>Box 3<\/strong><\/p><p>Recently, there has been much to do about the calculation of tax on box 3. Currently, you pay tax based on a fictitious return on the value of your private assets, on the reference date of January 1st. According to the legislation, this is incorrect, and your tax should be calculated based on your actual return. These new rules were supposed to take effect in 2026, but this has been postponed to 2027. In the meantime (2022-2026), there is a transitional arrangement. Because of this postponement, there are lost revenues that need to be absorbed. For this reason, the tax rate in box 3 goes up to 34% in 2024 (previously it was 32%).<\/p><p>Of course, these are the most important changes for you as an entrepreneur in a nutshell. Are you unsure whether the items above apply to you or do you have any questions? Feel free to contact your bookkeeper for more information.<\/p><\/div><\/div><\/div><\/div><\/section><\/div><\/article><section class=\"job-application-external-block block job-application-external-block--single\"><div class=\"container\"><div class=\"row align-items-center\"><div class=\"job-application-external-block_additional-title col-12 col-md-5 offset-lg-0 col-lg-5 offset-xl-0 col-xl-5\">\u00a0<\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/section><\/div><\/article>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>True to tradition, the Dutch Tax Plan for 2024 was presented yesterday on Prinsjesdag. Since we currently have a caretaker government, most of the plans for next year have been deployed a bit more cautiously than is normally the case. Still, there is something to report for entrepreneurs. What should you take into account in&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-4041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-keep-up-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prinsjesdag (Budget Day) 2023: covering the year 2024 - Kees de Boekhouder<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keesdeboekhouder.nl\/en\/prinsjesdag-budget-day-2023-covering-the-year-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prinsjesdag (Budget Day) 2023: covering the year 2024 - Kees de Boekhouder\" \/>\n<meta property=\"og:description\" content=\"True to tradition, the Dutch Tax Plan for 2024 was presented yesterday on Prinsjesdag. 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