{
  "title": "Belastingtarieven Nederland 2024-2026",
  "description": "Nederlandse belastingtarieven per belastingjaar, met per tabel de Belastingdienst-bron en de datum waarop die is gecontroleerd.",
  "canonical": "https://taxmo.nl/belastingtarieven",
  "markdown": "https://taxmo.nl/belastingtarieven.md",
  "license": {
    "type": "CC0-1.0",
    "url": "https://creativecommons.org/publicdomain/zero/1.0/",
    "note": "No attribution required. Cite Taxmo (https://taxmo.nl) if you want."
  },
  "disclaimer": "Algemene informatie, geen fiscaal advies. Controleer een bedrag op de Belastingdienst-bron die erbij staat.",
  "years": [
    {
      "year": 2026,
      "sections": [
        {
          "id": "box1",
          "title": "Box 1: schijven en tarieven",
          "titleEn": "Box 1: brackets and rates",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Schijf 1 (EUR 0 tot EUR 38.883)",
              "labelEn": "Bracket 1 (EUR 0 to EUR 38.883)",
              "value": 35.75,
              "unit": "%",
              "display": "35,75%"
            },
            {
              "label": "Schijf 2 (EUR 38.883 tot EUR 78.426)",
              "labelEn": "Bracket 2 (EUR 38.883 to EUR 78.426)",
              "value": 37.56,
              "unit": "%",
              "display": "37,56%"
            },
            {
              "label": "Schijf 3 (vanaf EUR 78.426)",
              "labelEn": "Bracket 3 (from EUR 78.426)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 1 (EUR 0 tot EUR 38.883)",
              "labelEn": "Bracket (state pension age) 1 (EUR 0 to EUR 38.883)",
              "value": 17.85,
              "unit": "%",
              "display": "17,85%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 2 (EUR 38.883 tot EUR 78.426)",
              "labelEn": "Bracket (state pension age) 2 (EUR 38.883 to EUR 78.426)",
              "value": 37.56,
              "unit": "%",
              "display": "37,56%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 3 (vanaf EUR 78.426)",
              "labelEn": "Bracket (state pension age) 3 (from EUR 78.426)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            }
          ]
        },
        {
          "id": "ondernemersaftrek",
          "title": "Ondernemersaftrek en winstvrijstelling",
          "titleEn": "Self-employed deductions and profit exemption",
          "source": {
            "name": "Ondernemersaftrek",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Zelfstandigenaftrek",
              "labelEn": "Self-employed deduction",
              "value": 1200,
              "unit": "EUR",
              "display": "EUR 1.200",
              "note": "Alleen bij minimaal 1.225 uren (urencriterium). Op AOW-leeftijd de helft."
            },
            {
              "label": "Startersaftrek",
              "labelEn": "Starter's deduction",
              "value": 2123,
              "unit": "EUR",
              "display": "EUR 2.123",
              "note": "Maximaal 3 keer in de eerste 5 jaar. Op AOW-leeftijd de helft."
            },
            {
              "label": "MKB-winstvrijstelling",
              "labelEn": "SME profit exemption",
              "value": 12.7,
              "unit": "%",
              "display": "12,70%",
              "note": "Van de winst na ondernemersaftrek."
            }
          ]
        },
        {
          "id": "heffingskortingen",
          "title": "Heffingskortingen",
          "titleEn": "Tax credits",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Algemene heffingskorting (maximaal)",
              "labelEn": "General tax credit (maximum)",
              "value": 3115,
              "unit": "EUR",
              "display": "EUR 3.115",
              "note": "Afbouw met 6,398% boven EUR 29.736."
            },
            {
              "label": "Arbeidskorting (maximaal)",
              "labelEn": "Employment tax credit (maximum)",
              "value": 5685,
              "unit": "EUR",
              "display": "EUR 5.685",
              "note": "Bereikt bij een arbeidsinkomen van EUR 45.592, daarna afbouw met 6,51% tot nihil bij EUR 132.920."
            },
            {
              "label": "Inkomensafhankelijke combinatiekorting (maximaal)",
              "labelEn": "Income-dependent combination credit (maximum)",
              "value": 3032,
              "unit": "EUR",
              "display": "EUR 3.032"
            },
            {
              "label": "Ouderenkorting (maximaal)",
              "labelEn": "Elderly tax credit (maximum)",
              "value": 2067,
              "unit": "EUR",
              "display": "EUR 2.067"
            },
            {
              "label": "Alleenstaandeouderenkorting",
              "labelEn": "Single elderly tax credit",
              "value": 540,
              "unit": "EUR",
              "display": "EUR 540"
            },
            {
              "label": "Jonggehandicaptenkorting",
              "labelEn": "Young disabled tax credit",
              "value": 923,
              "unit": "EUR",
              "display": "EUR 923"
            }
          ]
        },
        {
          "id": "kilometervergoeding",
          "title": "Zakelijke kilometervergoeding",
          "titleEn": "Business mileage allowance",
          "source": {
            "name": "Zakelijk gebruik privevervoermiddel",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijk-gebruik-privevervoermiddel",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Privevervoermiddel (auto, motor, fiets)",
              "labelEn": "Private vehicle (car, motorcycle, bicycle)",
              "value": 0.25,
              "unit": "EUR/km",
              "display": "EUR 0,25 per kilometer",
              "note": "All-in: brandstof, verzekering, onderhoud, parkeren en tol zitten erin en zijn niet apart aftrekbaar."
            }
          ]
        },
        {
          "id": "btw",
          "title": "BTW-tarieven",
          "titleEn": "VAT rates",
          "source": {
            "name": "Btw-tarieven en vrijstellingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Standaard",
              "labelEn": "Standard",
              "value": 21,
              "unit": "%",
              "display": "21%"
            },
            {
              "label": "Verlaagd",
              "labelEn": "Reduced",
              "value": 9,
              "unit": "%",
              "display": "9%"
            },
            {
              "label": "Nul / Vrijgesteld",
              "labelEn": "Zero / Exempt",
              "value": 0,
              "unit": "%",
              "display": "0%"
            },
            {
              "label": "KOR-omzetgrens",
              "labelEn": "Small businesses scheme turnover threshold",
              "value": 20000,
              "unit": "EUR",
              "display": "EUR 20.000",
              "note": "Onder deze jaaromzet kunt u kiezen voor de kleineondernemersregeling."
            }
          ]
        },
        {
          "id": "vpb",
          "title": "Vennootschapsbelasting",
          "titleEn": "Corporate income tax",
          "source": {
            "name": "Tarieven voor de vennootschapsbelasting",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/tarieven_vennootschapsbelasting",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 200.000 winst",
              "labelEn": "Up to EUR 200.000 profit",
              "value": 19,
              "unit": "%",
              "display": "19%"
            },
            {
              "label": "Vanaf EUR 200.000 winst",
              "labelEn": "From EUR 200.000 profit",
              "value": 25.8,
              "unit": "%",
              "display": "25,80%"
            }
          ]
        },
        {
          "id": "box2",
          "title": "Box 2: aanmerkelijk belang",
          "titleEn": "Box 2: substantial interest",
          "source": {
            "name": "Box 2: uitleg en tarieven",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/box_2",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 68.843",
              "labelEn": "Up to EUR 68.843",
              "value": 24.5,
              "unit": "%",
              "display": "24,50%",
              "note": "Bedrag per persoon."
            },
            {
              "label": "Vanaf EUR 68.843",
              "labelEn": "From EUR 68.843",
              "value": 31,
              "unit": "%",
              "display": "31%"
            }
          ]
        },
        {
          "id": "box3",
          "title": "Box 3: sparen en beleggen",
          "titleEn": "Box 3: savings and investments",
          "source": {
            "name": "Berekening box 3-inkomen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Heffingsvrij vermogen",
              "labelEn": "Tax-free capital allowance",
              "value": 59357,
              "unit": "EUR",
              "display": "EUR 59.357",
              "note": "Per persoon."
            },
            {
              "label": "Tarief",
              "labelEn": "Rate",
              "value": 36,
              "unit": "%",
              "display": "36%"
            },
            {
              "label": "Forfaitair rendement banktegoeden",
              "labelEn": "Deemed return on bank deposits",
              "value": 1.28,
              "unit": "%",
              "display": "1,28%",
              "note": "Voorlopig percentage. De Belastingdienst stelt dit definitief vast bij de aangifte van het volgende jaar."
            },
            {
              "label": "Forfaitair rendement overige bezittingen",
              "labelEn": "Deemed return on other assets",
              "value": 6,
              "unit": "%",
              "display": "6%"
            },
            {
              "label": "Forfaitair rendement schulden",
              "labelEn": "Deemed return on debts",
              "value": 2.7,
              "unit": "%",
              "display": "2,70%",
              "note": "Voorlopig percentage. De Belastingdienst stelt dit definitief vast bij de aangifte van het volgende jaar."
            },
            {
              "label": "Vrijstelling groene beleggingen",
              "labelEn": "Green investments exemption",
              "value": 26715,
              "unit": "EUR",
              "display": "EUR 26.715",
              "note": "Per persoon."
            }
          ]
        }
      ]
    },
    {
      "year": 2025,
      "sections": [
        {
          "id": "box1",
          "title": "Box 1: schijven en tarieven",
          "titleEn": "Box 1: brackets and rates",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Schijf 1 (EUR 0 tot EUR 38.441)",
              "labelEn": "Bracket 1 (EUR 0 to EUR 38.441)",
              "value": 35.82,
              "unit": "%",
              "display": "35,82%"
            },
            {
              "label": "Schijf 2 (EUR 38.441 tot EUR 76.817)",
              "labelEn": "Bracket 2 (EUR 38.441 to EUR 76.817)",
              "value": 37.48,
              "unit": "%",
              "display": "37,48%"
            },
            {
              "label": "Schijf 3 (vanaf EUR 76.817)",
              "labelEn": "Bracket 3 (from EUR 76.817)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 1 (EUR 0 tot EUR 38.441)",
              "labelEn": "Bracket (state pension age) 1 (EUR 0 to EUR 38.441)",
              "value": 17.92,
              "unit": "%",
              "display": "17,92%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 2 (EUR 38.441 tot EUR 76.817)",
              "labelEn": "Bracket (state pension age) 2 (EUR 38.441 to EUR 76.817)",
              "value": 37.48,
              "unit": "%",
              "display": "37,48%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 3 (vanaf EUR 76.817)",
              "labelEn": "Bracket (state pension age) 3 (from EUR 76.817)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            }
          ]
        },
        {
          "id": "ondernemersaftrek",
          "title": "Ondernemersaftrek en winstvrijstelling",
          "titleEn": "Self-employed deductions and profit exemption",
          "source": {
            "name": "Ondernemersaftrek",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Zelfstandigenaftrek",
              "labelEn": "Self-employed deduction",
              "value": 2470,
              "unit": "EUR",
              "display": "EUR 2.470",
              "note": "Alleen bij minimaal 1.225 uren (urencriterium). Op AOW-leeftijd de helft."
            },
            {
              "label": "Startersaftrek",
              "labelEn": "Starter's deduction",
              "value": 2123,
              "unit": "EUR",
              "display": "EUR 2.123",
              "note": "Maximaal 3 keer in de eerste 5 jaar. Op AOW-leeftijd de helft."
            },
            {
              "label": "MKB-winstvrijstelling",
              "labelEn": "SME profit exemption",
              "value": 12.7,
              "unit": "%",
              "display": "12,70%",
              "note": "Van de winst na ondernemersaftrek."
            }
          ]
        },
        {
          "id": "heffingskortingen",
          "title": "Heffingskortingen",
          "titleEn": "Tax credits",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Algemene heffingskorting (maximaal)",
              "labelEn": "General tax credit (maximum)",
              "value": 3068,
              "unit": "EUR",
              "display": "EUR 3.068",
              "note": "Afbouw met 6,337% boven EUR 28.406."
            },
            {
              "label": "Arbeidskorting (maximaal)",
              "labelEn": "Employment tax credit (maximum)",
              "value": 5599,
              "unit": "EUR",
              "display": "EUR 5.599",
              "note": "Bereikt bij een arbeidsinkomen van EUR 43.071, daarna afbouw met 6,51% tot nihil bij EUR 129.078."
            },
            {
              "label": "Inkomensafhankelijke combinatiekorting (maximaal)",
              "labelEn": "Income-dependent combination credit (maximum)",
              "value": 2986,
              "unit": "EUR",
              "display": "EUR 2.986"
            },
            {
              "label": "Ouderenkorting (maximaal)",
              "labelEn": "Elderly tax credit (maximum)",
              "value": 2035,
              "unit": "EUR",
              "display": "EUR 2.035"
            },
            {
              "label": "Alleenstaandeouderenkorting",
              "labelEn": "Single elderly tax credit",
              "value": 531,
              "unit": "EUR",
              "display": "EUR 531"
            },
            {
              "label": "Jonggehandicaptenkorting",
              "labelEn": "Young disabled tax credit",
              "value": 909,
              "unit": "EUR",
              "display": "EUR 909"
            }
          ]
        },
        {
          "id": "kilometervergoeding",
          "title": "Zakelijke kilometervergoeding",
          "titleEn": "Business mileage allowance",
          "source": {
            "name": "Zakelijk gebruik privevervoermiddel",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijk-gebruik-privevervoermiddel",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Privevervoermiddel (auto, motor, fiets)",
              "labelEn": "Private vehicle (car, motorcycle, bicycle)",
              "value": 0.23,
              "unit": "EUR/km",
              "display": "EUR 0,23 per kilometer",
              "note": "All-in: brandstof, verzekering, onderhoud, parkeren en tol zitten erin en zijn niet apart aftrekbaar."
            }
          ]
        },
        {
          "id": "btw",
          "title": "BTW-tarieven",
          "titleEn": "VAT rates",
          "source": {
            "name": "Btw-tarieven en vrijstellingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Standaard",
              "labelEn": "Standard",
              "value": 21,
              "unit": "%",
              "display": "21%"
            },
            {
              "label": "Verlaagd",
              "labelEn": "Reduced",
              "value": 9,
              "unit": "%",
              "display": "9%"
            },
            {
              "label": "Nul / Vrijgesteld",
              "labelEn": "Zero / Exempt",
              "value": 0,
              "unit": "%",
              "display": "0%"
            },
            {
              "label": "KOR-omzetgrens",
              "labelEn": "Small businesses scheme turnover threshold",
              "value": 20000,
              "unit": "EUR",
              "display": "EUR 20.000",
              "note": "Onder deze jaaromzet kunt u kiezen voor de kleineondernemersregeling."
            }
          ]
        },
        {
          "id": "vpb",
          "title": "Vennootschapsbelasting",
          "titleEn": "Corporate income tax",
          "source": {
            "name": "Tarieven voor de vennootschapsbelasting",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/tarieven_vennootschapsbelasting",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 200.000 winst",
              "labelEn": "Up to EUR 200.000 profit",
              "value": 19,
              "unit": "%",
              "display": "19%"
            },
            {
              "label": "Vanaf EUR 200.000 winst",
              "labelEn": "From EUR 200.000 profit",
              "value": 25.8,
              "unit": "%",
              "display": "25,80%"
            }
          ]
        },
        {
          "id": "box2",
          "title": "Box 2: aanmerkelijk belang",
          "titleEn": "Box 2: substantial interest",
          "source": {
            "name": "Box 2: uitleg en tarieven",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/box_2",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 67.804",
              "labelEn": "Up to EUR 67.804",
              "value": 24.5,
              "unit": "%",
              "display": "24,50%",
              "note": "Bedrag per persoon."
            },
            {
              "label": "Vanaf EUR 67.804",
              "labelEn": "From EUR 67.804",
              "value": 31,
              "unit": "%",
              "display": "31%"
            }
          ]
        },
        {
          "id": "box3",
          "title": "Box 3: sparen en beleggen",
          "titleEn": "Box 3: savings and investments",
          "source": {
            "name": "Berekening box 3-inkomen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Heffingsvrij vermogen",
              "labelEn": "Tax-free capital allowance",
              "value": 57684,
              "unit": "EUR",
              "display": "EUR 57.684",
              "note": "Per persoon."
            },
            {
              "label": "Tarief",
              "labelEn": "Rate",
              "value": 36,
              "unit": "%",
              "display": "36%"
            },
            {
              "label": "Forfaitair rendement banktegoeden",
              "labelEn": "Deemed return on bank deposits",
              "value": 1.37,
              "unit": "%",
              "display": "1,37%"
            },
            {
              "label": "Forfaitair rendement overige bezittingen",
              "labelEn": "Deemed return on other assets",
              "value": 5.88,
              "unit": "%",
              "display": "5,88%"
            },
            {
              "label": "Forfaitair rendement schulden",
              "labelEn": "Deemed return on debts",
              "value": 2.7,
              "unit": "%",
              "display": "2,70%"
            },
            {
              "label": "Vrijstelling groene beleggingen",
              "labelEn": "Green investments exemption",
              "value": 26312,
              "unit": "EUR",
              "display": "EUR 26.312",
              "note": "Per persoon."
            }
          ]
        }
      ]
    },
    {
      "year": 2024,
      "sections": [
        {
          "id": "box1",
          "title": "Box 1: schijven en tarieven",
          "titleEn": "Box 1: brackets and rates",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Schijf 1 (EUR 0 tot EUR 75.518)",
              "labelEn": "Bracket 1 (EUR 0 to EUR 75.518)",
              "value": 36.97,
              "unit": "%",
              "display": "36,97%"
            },
            {
              "label": "Schijf 2 (vanaf EUR 75.518)",
              "labelEn": "Bracket 2 (from EUR 75.518)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 1 (EUR 0 tot EUR 38.098)",
              "labelEn": "Bracket (state pension age) 1 (EUR 0 to EUR 38.098)",
              "value": 19.07,
              "unit": "%",
              "display": "19,07%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 2 (EUR 38.098 tot EUR 75.518)",
              "labelEn": "Bracket (state pension age) 2 (EUR 38.098 to EUR 75.518)",
              "value": 36.97,
              "unit": "%",
              "display": "36,97%"
            },
            {
              "label": "Schijf (AOW-leeftijd) 3 (vanaf EUR 75.518)",
              "labelEn": "Bracket (state pension age) 3 (from EUR 75.518)",
              "value": 49.5,
              "unit": "%",
              "display": "49,50%"
            }
          ]
        },
        {
          "id": "ondernemersaftrek",
          "title": "Ondernemersaftrek en winstvrijstelling",
          "titleEn": "Self-employed deductions and profit exemption",
          "source": {
            "name": "Ondernemersaftrek",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Zelfstandigenaftrek",
              "labelEn": "Self-employed deduction",
              "value": 3750,
              "unit": "EUR",
              "display": "EUR 3.750",
              "note": "Alleen bij minimaal 1.225 uren (urencriterium). Op AOW-leeftijd de helft."
            },
            {
              "label": "Startersaftrek",
              "labelEn": "Starter's deduction",
              "value": 2123,
              "unit": "EUR",
              "display": "EUR 2.123",
              "note": "Maximaal 3 keer in de eerste 5 jaar. Op AOW-leeftijd de helft."
            },
            {
              "label": "MKB-winstvrijstelling",
              "labelEn": "SME profit exemption",
              "value": 13.31,
              "unit": "%",
              "display": "13,31%",
              "note": "Van de winst na ondernemersaftrek."
            }
          ]
        },
        {
          "id": "heffingskortingen",
          "title": "Heffingskortingen",
          "titleEn": "Tax credits",
          "source": {
            "name": "Voorlopige aanslag: gebruikte tarieven en heffingskortingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Algemene heffingskorting (maximaal)",
              "labelEn": "General tax credit (maximum)",
              "value": 3362,
              "unit": "EUR",
              "display": "EUR 3.362",
              "note": "Afbouw met 6,63% boven EUR 24.812."
            },
            {
              "label": "Arbeidskorting (maximaal)",
              "labelEn": "Employment tax credit (maximum)",
              "value": 5532,
              "unit": "EUR",
              "display": "EUR 5.532",
              "note": "Bereikt bij een arbeidsinkomen van EUR 39.957, daarna afbouw met 6,51% tot nihil bij EUR 124.934."
            },
            {
              "label": "Inkomensafhankelijke combinatiekorting (maximaal)",
              "labelEn": "Income-dependent combination credit (maximum)",
              "value": 2950,
              "unit": "EUR",
              "display": "EUR 2.950"
            },
            {
              "label": "Ouderenkorting (maximaal)",
              "labelEn": "Elderly tax credit (maximum)",
              "value": 2010,
              "unit": "EUR",
              "display": "EUR 2.010"
            },
            {
              "label": "Alleenstaandeouderenkorting",
              "labelEn": "Single elderly tax credit",
              "value": 524,
              "unit": "EUR",
              "display": "EUR 524"
            },
            {
              "label": "Jonggehandicaptenkorting",
              "labelEn": "Young disabled tax credit",
              "value": 898,
              "unit": "EUR",
              "display": "EUR 898"
            }
          ]
        },
        {
          "id": "kilometervergoeding",
          "title": "Zakelijke kilometervergoeding",
          "titleEn": "Business mileage allowance",
          "source": {
            "name": "Zakelijk gebruik privevervoermiddel",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/zakelijk-gebruik-privevervoermiddel",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Privevervoermiddel (auto, motor, fiets)",
              "labelEn": "Private vehicle (car, motorcycle, bicycle)",
              "value": 0.23,
              "unit": "EUR/km",
              "display": "EUR 0,23 per kilometer",
              "note": "All-in: brandstof, verzekering, onderhoud, parkeren en tol zitten erin en zijn niet apart aftrekbaar."
            }
          ]
        },
        {
          "id": "btw",
          "title": "BTW-tarieven",
          "titleEn": "VAT rates",
          "source": {
            "name": "Btw-tarieven en vrijstellingen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Standaard",
              "labelEn": "Standard",
              "value": 21,
              "unit": "%",
              "display": "21%"
            },
            {
              "label": "Verlaagd",
              "labelEn": "Reduced",
              "value": 9,
              "unit": "%",
              "display": "9%"
            },
            {
              "label": "Nul / Vrijgesteld",
              "labelEn": "Zero / Exempt",
              "value": 0,
              "unit": "%",
              "display": "0%"
            },
            {
              "label": "KOR-omzetgrens",
              "labelEn": "Small businesses scheme turnover threshold",
              "value": 20000,
              "unit": "EUR",
              "display": "EUR 20.000",
              "note": "Onder deze jaaromzet kunt u kiezen voor de kleineondernemersregeling."
            }
          ]
        },
        {
          "id": "vpb",
          "title": "Vennootschapsbelasting",
          "titleEn": "Corporate income tax",
          "source": {
            "name": "Tarieven voor de vennootschapsbelasting",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/vennootschapsbelasting/tarieven_vennootschapsbelasting",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 200.000 winst",
              "labelEn": "Up to EUR 200.000 profit",
              "value": 19,
              "unit": "%",
              "display": "19%"
            },
            {
              "label": "Vanaf EUR 200.000 winst",
              "labelEn": "From EUR 200.000 profit",
              "value": 25.8,
              "unit": "%",
              "display": "25,80%"
            }
          ]
        },
        {
          "id": "box2",
          "title": "Box 2: aanmerkelijk belang",
          "titleEn": "Box 2: substantial interest",
          "source": {
            "name": "Box 2: uitleg en tarieven",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/box_2",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Tot EUR 67.000",
              "labelEn": "Up to EUR 67.000",
              "value": 24.5,
              "unit": "%",
              "display": "24,50%",
              "note": "Bedrag per persoon."
            },
            {
              "label": "Vanaf EUR 67.000",
              "labelEn": "From EUR 67.000",
              "value": 33,
              "unit": "%",
              "display": "33%"
            }
          ]
        },
        {
          "id": "box3",
          "title": "Box 3: sparen en beleggen",
          "titleEn": "Box 3: savings and investments",
          "source": {
            "name": "Berekening box 3-inkomen",
            "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026",
            "checked": "2026-09-07"
          },
          "rows": [
            {
              "label": "Heffingsvrij vermogen",
              "labelEn": "Tax-free capital allowance",
              "value": 57000,
              "unit": "EUR",
              "display": "EUR 57.000",
              "note": "Per persoon."
            },
            {
              "label": "Tarief",
              "labelEn": "Rate",
              "value": 36,
              "unit": "%",
              "display": "36%"
            },
            {
              "label": "Forfaitair rendement banktegoeden",
              "labelEn": "Deemed return on bank deposits",
              "value": 1.44,
              "unit": "%",
              "display": "1,44%"
            },
            {
              "label": "Forfaitair rendement overige bezittingen",
              "labelEn": "Deemed return on other assets",
              "value": 6.04,
              "unit": "%",
              "display": "6,04%"
            },
            {
              "label": "Forfaitair rendement schulden",
              "labelEn": "Deemed return on debts",
              "value": 2.61,
              "unit": "%",
              "display": "2,61%"
            },
            {
              "label": "Vrijstelling groene beleggingen",
              "labelEn": "Green investments exemption",
              "value": 71251,
              "unit": "EUR",
              "display": "EUR 71.251",
              "note": "Per persoon."
            }
          ]
        }
      ]
    }
  ]
}