Less income tax in box 2 for substantial business interest

What changes?

Do you pay tax on income from a substantial business interest (box 2)? For example, you are partner in a company or a director/major shareholder (dga)? You will pay less income tax in box 2.

In 2024, you pay 33% tax in the high rate of box 2 (top rate). This applies from a taxable income of €67,000.

As of 2025, this top rate will be 31% from a taxable income of €67,804.

In box 2, you pay tax on income from a substantial business interest. You have a substantial interest if you:

• on your own or with your tax partner own at least 5% of the shares, profit-sharing certificates, rights of enjoyment, or voting rights in a company, or
• own at least 5% of the voting rights in a cooperative or cooperative association.

You also have a substantial interest if you indirectly have these shares or voting rights, for example, through a holding.

For whom?

• Entrepreneurs who pay tax on income from substantial business interest (box 2).

When?

The change in law is expected to enter into effect on 1-1-2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).