Tax changes for entrepreneurs in 2025 bring major shifts in income tax, VAT, deductions, and other fiscal regulations. These adjustments are intended to improve purchasing power and strengthen the business climate.
Whether you are self-employed (zzp’er) or run an SME, it’s important to know what these new rules mean for your business. Below is an overview of the key changes.
1. Income Tax: Adjustment of Rates and Brackets
Three brackets introduced:
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Bracket 1: Income up to €38,441 — tax rate of 35.82%.
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Bracket 2: Income from €38,441 to €76,817 — tax rate of 37.48%.
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Bracket 3: Income above €76,817 — tax rate of 49.5%.
Adjustment of tax credits:
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General tax credit: Reduced to a maximum of €3,068.
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Labour tax credit: Increased to a maximum of €5,599.
2. Self-Employed Deduction and SME Profit Exemption
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Self-employed deduction (zelfstandigenaftrek): Lowered from €3,750 in 2024 to €2,470 in 2025, with a planned phase-out to €900 by 2027.
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SME profit exemption (MKB-winstvrijstelling): Reduced from 13.31% in 2024 to 12.7% in 2025.
3. Changes in Box 2 and Box 3
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Box 2 (Income from substantial interest): The rate for income above €67,804 will be lowered from 33% to 31%.
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Box 3 (Wealth tax): The rate remains unchanged at 36% in 2025. The Tax Administration introduces a rebuttal rule, allowing taxpayers to declare their actual returns.
4. VAT Changes
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VAT on accommodation: Starting January 1, 2026, the VAT rate on accommodations will increase from 9% to 21%. Payments made in 2025 for services delivered in 2026 or later will already be subject to the 21% VAT under the transitional rule.
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VAT on culture, sports, and media: The proposed increase from 9% to 21% will not proceed; the rate remains 9%.
5. Corporate Tax
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Interest deduction limitation: The deductible interest amount increases from 20% to 24.5% of fiscal EBITDA, allowing companies to deduct more interest expenses from their taxable profit.
6. Car-Related Taxes
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Motor vehicle tax (mrb): The exemption for zero-emission vehicles remains in effect until 2029.
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BPM for plug-in hybrid vehicles: The tax on passenger cars and motorcycles (BPM) for plug-in hybrids will be aligned with that of regular passenger cars.
7. Other Tax Changes
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Gambling tax: Increased to 34.2% in 2025 and 37.8% in 2026.
Stay prepared for the 2025 tax changes
Tax changes can significantly impact your business operations and financial planning. Managing your taxes correctly can be complex, but with the right tools and support, you can avoid mistakes and save time.
By keeping your records in order and seeking professional advice, you’ll remain fully compliant with tax obligations. Want to handle your accounting and taxes without stress?
Discover how Balancify can help with professional bookkeeping and tax advice. Visit our website or schedule a free introductory consultation today!
