{"id":3136,"date":"2023-11-09T04:00:00","date_gmt":"2023-11-09T04:00:00","guid":{"rendered":"im-55574"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"aftrekposten-in-hoogste-tariefschijf-in-2023","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/aftrekposten-in-hoogste-tariefschijf-in-2023\/","title":{"rendered":"Aftrekposten in hoogste tariefschijf in 2023"},"content":{"rendered":"<p>Het tarief waartegen de aftrek van ondernemersfaciliteiten, betaalde hypotheekrente en de persoonsgebonden aftrek in de hoogste tariefschijf worden verrekend is niet het tabeltarief van 49,5% maar het tarief van de eerste schijf. In 2023 bedraagt dit 36,93% en in 2024 36,97%. De hoogste tariefschijf begint in 2023 bij een inkomen van &euro; 73.031 en in 2024 bij &euro; 75.518. Het voordeel van deze aftrekposten&nbsp;is hierdoor beperkt voor mensen met een hoger&nbsp;inkomen in box 1 van de inkomstenbelasting.<\/p>\n<p>Voor ondernemers gaat het om de volgende faciliteiten:<\/p>\n<ul>\n<li>de&nbsp;zelfstandigenaftrek;<\/li>\n<li>de aftrek speur- en ontwikkelingswerk;<\/li>\n<li>de meewerkaftrek;<\/li>\n<li>de startersaftrek bij arbeidsongeschiktheid;<\/li>\n<li>de&nbsp;stakingsaftrek; en<\/li>\n<li>de&nbsp;mkb-winstvrijstelling. Anders dan eerder aangekondigd gaat deze in 2024 niet omlaag naar 12,7% maar naar 13,31% van de winst.<\/li>\n<\/ul>\n<p>Onder de persoonsgebonden aftrek vallen:<\/p>\n<ul>\n<li>uitgaven voor onderhoudsverplichtingen;<\/li>\n<li>uitgaven voor specifieke zorgkosten;<\/li>\n<li>weekenduitgaven voor gehandicapten; en<\/li>\n<li>aftrekbare giften.<\/li>\n<\/ul>\n<p>Het zo mogelijk naar voren halen van uitgaven die kwalificeren als persoonsgebonden aftrek of het in 2023 vooruit betalen van hypotheekrente over de eerste helft van 2024 kan voordelig zijn.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Overig | publicatie | 06-11-2023<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Het tarief waartegen de aftrek van ondernemersfaciliteiten, betaalde hypotheekrente en de persoonsgebonden aftrek in de hoogste tariefschijf worden verrekend is niet het tabeltarief van 49,5% maar het tarief van de eerste schijf. In 2023 bedraagt dit<\/p>\n","protected":false},"author":1,"featured_media":3137,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-3136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aftrekposten in hoogste tariefschijf in 2023 - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2023\/11\/09\/aftrekposten-in-hoogste-tariefschijf-in-2023\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aftrekposten in hoogste tariefschijf in 2023 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Het tarief waartegen de aftrek van ondernemersfaciliteiten, betaalde hypotheekrente en de persoonsgebonden aftrek in de hoogste tariefschijf worden verrekend is niet het tabeltarief van 49,5% maar het tarief van de eerste schijf. 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