As of January 1, 2025, a new reduced first bracket will be introduced in Box 1. This will provide a more targeted reduction in the burden on middle-income earners in particular. The rate in this first bracket will drop from 36.97% (2024) to 35.82% (2025). This bracket runs in 2025 up to an income of €38,441. The rate of the second bracket in 2025 is 37.48% and runs up to € 76. 817.The limit for the third (highest) bracket is thus € 1,298 higher than in 2024. The highest rate in box 1 remains 49.5%.
Note! If you fall in the lowest rate, you will also receive deductions in the lowest rate.