Tweede Kamer
Bill 36418: Tax Plan 2024
How Parliament voted on the Tax Plan 2024
Adopted by Tweede Kamer
October 26, 2023
FOR: 139—AGAINST: 10
Voted FOR
(13)VVDD66CDAChristenUniePvdAGroenLinksSPPVVBBBSGPVoltDENK50PLUS
Voted AGAINST
(3)FvDJA21BIJ1
Key measures in this bill
- Increase of box 3 tax rate to 36%; tax-free capital remains EUR 57,000 (not indexed)
- 30% ruling limited to Balkenende norm; phase-out to 30%/20%/10% per 20-month periods
- Reduction of SME profit exemption to 13.31%; self-employed deduction to EUR 3,750
Key figures
Marnix van Rij
State Secretary of Finance — Fiscaliteit (CDA)
Responsible for guiding the Tax Plan 2024 through Parliament.
Party positions
Legislative timeline
Sep 2023Bill submitted
Last Belastingplan of the Rutte IV cabinet (caretaker)
Oct 26, 2023Tweede Kamer vote
Adopted with broad majority; voted before November 2023 election
Nov 22, 2023General election
PVV wins largest; coalition formation begins
Dec 19, 2023Eerste Kamer vote
Adopted by sitting/standing vote
Jan 1, 2024Entry into force
Tax measures take effect including higher box 3 rate