Here’s a roundup of some of the changes likely to affect you.

Work and income

Income tax
The lower rate of income tax will rise slightly from 36.93% to 36.97% for incomes up to €75,518 (in 2023: € 73,031). The upper rate remains 49.5%. Salary processor ADP says most workers will have more money to spend next year, when changes to taxes and other premiums come into effect.

For someone earning almost €3,400 gross per month, the modal salary according to ADP, will be some €79 a month better off from January. Those earning just under €7,000 a month gross will have €76 a month more in disposable income.

Freelancers tax break
The special tax-free allowance for the self employed will be cut from € 5,030 to €3,750. By 2027, it will have been reduced to €900.

30% ruling
No changes are planned for existing claimants, but new arrivals to the Netherlands will face new rules. Companies will no longer be able to provide unlimited tax-free reimbursement of the extra costs employee incur due to moving to the Netherlands via the 30% ruling. In addition, the percentage will be reduced step by step from 30% to 10% over five years.

Minimum wage to rise
The minimum wage for the over 20s will go up by 3.75% to €13.27 per hour and the same hourly rate will now apply to all adults earning the minimum wage – there used to be a slight difference whether people worked 36, 38 or 40 hours a week.

Social security benefits, pensions rise
All social security benefits, child benefits and the state pension will rise in line with inflation. The state pension age rises from 66 years and 10 months to 67.

Childcare prices can go up
The maximum prices for childcare and after school care will rise by the standard 6% plus 2.95%, taking an hour of daycare to €10.25 and after school care to €9.12.

Travel expenses
The maximum payable in untaxed travel expenses will rise from 21 cents per kilometre to 23 cents. Companies will also be able to give staff a public transport card without it being considered a taxable perk.

Changes for businesses
Find out more about changes for employers in January via this special government website, in English.