{"id":1687,"date":"2024-09-18T04:00:00","date_gmt":"2024-09-18T04:00:00","guid":{"rendered":"im-59205"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"tarieven-en-heffingskortingen-2025","status":"publish","type":"post","link":"https:\/\/parsec.nl\/?p=1687","title":{"rendered":"Tarieven en heffingskortingen 2025"},"content":{"rendered":"<p>Het pakket Belastingplan 2025 bestaat uit tien wetsvoorstellen met een breed palet aan fiscale maatregelen. De tarieven en heffingskortingen in de inkomstenbelasting zien er als volgt uit.<\/p>\n<table border=\"1\" cellpadding=\"1\" cellspacing=\"1\" style=\"width:70%\">\n<thead>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">2024<\/th>\n<th scope=\"col\">2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>&nbsp;Tarief schijf 1<\/td>\n<td>&nbsp;36.97%<\/td>\n<td>&nbsp;35,82%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Tarief schijf 2<\/td>\n<td>&nbsp;36,97%<\/td>\n<td>&nbsp;37,48%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Tarief schijf 3<\/td>\n<td>&nbsp;49,5%<\/td>\n<td>&nbsp;49,5%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Grens schijf 1<\/td>\n<td>&nbsp;&euro; 38.089<\/td>\n<td>&nbsp;&euro; 38.441<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Grens schijf 2<\/td>\n<td>&nbsp;&euro; 75.519<\/td>\n<td>&nbsp;&euro; 76.817<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Algemene heffingskorting, maximaal<\/td>\n<td>&nbsp;&euro; 3.362<\/td>\n<td>&nbsp;&euro; 3.068<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Arbeidskorting, maximaal<\/td>\n<td>&nbsp;&euro; 5.532<\/td>\n<td>&nbsp;&euro; 5.599<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;IACK, maximaal<\/td>\n<td>&nbsp;&euro; 2.950<\/td>\n<td>&nbsp;&euro; 2.986<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Jonggehandicaptenkorting<\/td>\n<td>&nbsp;&euro; 898<\/td>\n<td>&nbsp;&euro; 909<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Zelfstandigenaftrek<\/td>\n<td>&nbsp;&euro; 3.750<\/td>\n<td>&nbsp;&euro; 2.470<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Mkb-winstvrijstelling<\/td>\n<td>&nbsp;13,31%<\/td>\n<td>&nbsp;12,7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Terugdraaien verhoging box 2-tarief<\/h4>\n<p>Het kabinet stelt voor om het tarief van de tweede schijf van box 2 van 33% te verlagen naar 31%.<\/p>\n<h4>Vrijstelling in box 3<\/h4>\n<p>Voor bepaalde vermogensrechten in verband met het herstel van aardbevingsschade in Groningen en Noord-Drenthe wordt een vrijstelling in box 3 ingevoerd. De waarde van deze vermogensrechten wordt niet meegenomen in de vermogenstoets voor inkomensafhankelijke regelingen, waaronder de toeslagen.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron: | wetsvoorstel | 17-09-2024<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Het pakket Belastingplan 2025 bestaat uit tien wetsvoorstellen met een breed palet aan fiscale maatregelen. De tarieven en heffingskortingen in de inkomstenbelasting zien er als volgt uit.<\/p>\n<p>\t\t\t2024<br \/>\n\t\t\t2025<\/p>\n<p>\t\t\t Tarief schijf 1<\/p>\n","protected":false},"author":1,"featured_media":1688,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1687","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"_links":{"self":[{"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/posts\/1687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/parsec.nl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1687"}],"version-history":[{"count":0,"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/posts\/1687\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parsec.nl\/index.php?rest_route=\/wp\/v2\/media\/1688"}],"wp:attachment":[{"href":"https:\/\/parsec.nl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parsec.nl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parsec.nl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}