Bill 36602: Belastingplan 2025
The 2025 Tax Plan package was passed by both chambers and signed into law, taking effect January 1, 2025.
Belastingplan 2025 signed into law
Tweede Kamer: November 14, 2024 — Eerste Kamer: December 17, 2024 (49 for, 24 against)
Voted FOR
(7)Voted AGAINST
(3)What does the Belastingplan 2025 change?
- Purchasing power package: targeted measures to support household incomes.
- Income tax: rate adjustments in first bracket (36.97%) and second bracket (49.50%).
- Health insurance premium (Zvw): corrections to premium calculations.
- General tax credit (algemene heffingskorting) and labor tax credit (arbeidskorting) adjustments.
- Box 3 deemed return percentages updated for 2025.
- Various deduction limits and thresholds indexed for inflation.
- Package of 10 separate bills covering income tax, business succession, and tax collection.
Key figures
Marnix van Rij
State Secretary of Finance — Fiscal Affairs (2022–2024)
Prepared the initial 2025 Tax Plan during the previous cabinet. The plan was finalized and guided through Parliament after the cabinet transition.
Party positions & debate
Key amendments
Several amendments were adopted during the parliamentary process.
| Topic | Proposer | Description | Outcome |
|---|---|---|---|
| Coalition parties | Adjustment to the labor tax credit (arbeidskorting) to benefit part-time workers earning around minimum wage. | Accepted | |
| Multiple parties | Extension of business succession facility (BOR) review period from 3 to 5 years. | Accepted |
Legislative timeline
2025 Tax Plan package presented to Parliament as part of the annual budget.
Tweede Kamer debated the 10-bill tax package with extensive discussion on purchasing power and business succession.
All 10 bills in the Belastingplan 2025 package passed with amendments.
Senate approved with 49 votes in favor and 24 against (67% support).
All measures from the Belastingplan 2025 took effect.