Tarieven Inkomstenbelasting
Tarief Box 2
- 2023: 26,9%
- 2024: 33% (en tot € 67.000 per persoon 24,5%)
- 2025: 31% (en tot € 67.000 per persoon 24,5%)
Box 1 tarief 2025
- tot € 38.441 : 35,82%
- van 38.441 - 76.814 : 37,48%
- vanaf € 76.814: 49,5%
Box 1 tarief 2024
- tot € 75.624 : 36,97%
- vanaf € 75.624: 49,5%
Box 1 tarief 2023
- tot 73.031 : 36,93%
- vanaf 73.031 : 49,5%
Box 1 tarief 2022
- tot 69.398 : 37,07%
- vanaf 69.398 : 49,5%
Box 1 tarief 2021
- tot 68.508 : 37,1%
- vanaf 68.508 : 49,50%
Box 1 tarief 2020
- tot 68.508 : 37,35%
- vanaf 68.508: 49,50%
Box 1 tarief AOW
- tot 34.713 : afhankelijk van de maand waarin u AOW bereikt 19,45% - 35,85%
- van 34.713 - 68.508: 37,35%
- vanaf 68.508 : 49,5%
Box 1 tarieven tot en met 2019
Tarief tot AOW | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 |
2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 |
1e schijf (t/m) | 68.508 | 68.508 | 20.142 | 20.142 | 19.982 | 19.922 | 19.822 | 19.645 | 19.645 | 18.945 | 18.628 | 18.218 | 17.878 | 17.579 | 17.319 | 17.046 | 16.893 | 16.265 | 15.883 | 15.331 | 14.870 | 6.922 |
Tarief 1e schrijf | 31,10% | 37,35% | 36,55% | 36,55% | 36,55% | 36,55% | 36,5%% | 36,25% | 37% | 33,1% | 33% | 33,45% | 33,5% | 33,6% | 33,65% | 34,15% | 34,40% | 33,15% | 33,15% | 32,35% | 32,35% | 33,9% |
2e schijf vanaf | 68.508 | 68.508 | 33.994 | 33.994 | 33.791 | 33.715 | 33.589 | 33.363 | 33.363 | 33.863 | 33,436 | 32.738 | 32.127 | 31.589 | 31.122 | 30.631 | 30.357 | 29.543 | 28.850 | 27.847 | 27.009 | 22.233 |
Tarief 2e schijf | 49,5% | 49,50% | 38,1% | 40,85% | 40,80% | 40,40% | 42%% | 42% | 42% | 41,95% | 41,95% | 41,95% | 42% | 41,85% | 41,40% | 41,45% | 41,95% | 40,35% | 38,65% | 37,85% | 37,6% | 37,95% |
3e schijf (t/m) | - | - | 68.507 | 68.507 | 67.072 | 66.421 | 57.585 | 56.531 | 55.991 | 56.491 | 55.694 | 54.367 | 54.776 | 53.860 | 53.064 | 52.228 | 51.762 | 50.652 | 49.464 | 47.745 | 46.309 | 48.898 |
Tarief 3e schijf | - | - | 38,1% | 40,85% | 40,80% | 42% | 42%% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 42% | 50% |
4e schijf | - | - | 68.507 | 68.507 | 67.072 | 66.421 | >57.585 | 56.531 | 55.991 | 56.491 | 55.694 | 54.367 | 54.776 | 53.860 | >53.064 | >52.228 | 51.762> | 52.652> | 49.464> | 47.745> | 46.309> | 48.898 |
Tarief 4e schijf | - | - | 51,75% | 51.95% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 52% | 60% |
Tarief AOW+(geb. vanaf 1946) | ||||||||||||||||||||||
1e schijf (t/m) | 35.942 | 35.376 | 20.142 | 20.142 | 19.982 | 19.922 | 19.822 | 19.645 | 19.645 | 18.945 | 18.628 | 18.218 | 17.878 | 17.579 | 17.319 | 17.046 | 16.893 | 16.265 | 15.883 | 15.331 | 14.870 | x |
Tarief 1e schijf | 19,2% | 19,45% | 18,75% | 18,65% | 18,65% | 18.65% | 18,6% | 18,35% | 19,1% | 15,2% | 15,1% | 15,55% | 15,6% | 15,7% | 15,75% | 16,25% | 16,50% | 14,65% | 13,55% | 14,45% | ||
2e schijf (t/m) | 68.508 | 68.508 | 33.944 | 33.994 | 33.791 | 34.027 | 33.589 | 33.363 | 33.363 | 33.863 | 33.436 | 32.738 | 32.127 | 31.589 | 31.122 | 30.631 | 30.357 | 29.543 | 28.850 | 27.847 | 27.009 | x |
Tarief 2e schijf | 37,10% | 37,35% | 20,20% | 22,95% | 22,9% | 22,50% | 24,1% | 24,1% | 24,1% | 24,05% | 24,05% | 24,05% | 24,1% | 23,95% | 23,50% | 23,55% | 24,05% | 22,6% | 20,75% | 19,95% | 19,70% | |
daarna zie tarief tot AOW |
Tarief AOW+ (geb. voor 1946) | ||||||||
2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | |
1e schijf (t/m) |
20.142 | 19.982 | 19.922 | 19.922 | 19.645 | 19.645 | 18.945 | 18.628 |
Tarief 1e schijf | 18,65% | 18,65% | 18,65% | 18,65% | 18,35% | 19,1% | 15,2% | 15,1% |
2e schijf (t/m) | 34.404 | 34.130 | 34.027 | 34.027 | 33.555 | 33.555 | 34.055 | 33.485 |
Tarief 2e schijf | 22,95% | 22,90% | 22,50% | 22,50% | 24,1% | 24,1% | 24,05% | 24,05% |
daarna zie tarief tot AOW |
Box 3 vrijstellingen
Sinds 1 januari 2011 wordt het vermogen voor box 3 bepaald per 1 januari van het kalenderjaar.
2021 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | |
Vrijstelling per persoon | 50.000 | 24.437 | 24.437 | 21.139 | 21.139 | 21.139 | 20.785 | 20.661 | 20.661 | 20.315 | 20.014 | 19.698 | 19.522 | 19.252 | 18.800 | 18.146 |
Vrijstelling fiscale partners | 100.000 | 48.874 | 48.874 | 42.278 | 42.278 | 42.278 | 41.570 | 41.322 | 41.322 | 40.630 | 40.028 | 39.396 | 39.044 | 38.504 | 37.600 | 36.292 |
Minderjarige kinderen | 0 | 0 | 0 | 0 | 0 | 2.779 | 2.762 | 2.762 | 2.715 | 2.674 | 2.631 | 2.607 | 2.571 | 2.510 | 2.422 | |
Niet aftrekbare schulden per persoon (1) | 3.000 | 2.900 | 2.900 | 2.900 | 2.900 | 2.900 | 2.900 | 2.800 | 2.800 | 2.700 | 2.700 | 2.700 | 2.600 | x | ||
Vrijstelling groen beleggen (1) | 57.213 | 56.420 | 56.420 | 56.420 | 55.476 | 55.124 | 55.145 | 54.223 | 53.421 | 52.579 | 52.110 | 51.390 | 50.185 | 48.441 | ||
Contant geld (1) | 520 | 512 | 512 | 512 | 512 | x | x | x | x | x | x | x | ||||
Uitvaartverzekering (1) | 6.956 | 6.859 | 6.859 | 6.859 | 6.744 | 6.703 | 6.703 | 6.590 | 6.492 | 6.389 | 6.332 | 6.224 | 6.097 |
(1) is een vrijstelling per belastingplichtige, fiscale partners kunnen
gebruik maken van 2x de vrijstelling.