{"id":3564,"date":"2024-01-04T04:00:00","date_gmt":"2024-01-04T04:00:00","guid":{"rendered":"im-56122"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"tarieven-en-heffingskortingen-2024","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/04\/tarieven-en-heffingskortingen-2024\/","title":{"rendered":"Tarieven en heffingskortingen 2024"},"content":{"rendered":"

De tarieven in box 1 van de inkomstenbelasting en voor de loonbelasting zijn in 2024 als volgt.<\/p>\n\n\n\n\n\n\n\n
\n

tariefschijf<\/strong><\/p>\n<\/th>\n

\n

inkomen op jaarbasis<\/strong><\/p>\n<\/th>\n

\n

belasting en premies volksverzekeringen, jonger dan AOW-leeftijd<\/strong><\/p>\n<\/th>\n

\n

idem, AOW-leeftijd en ouder<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

 1a<\/p>\n<\/td>\n

\n

 € 0 tot € 38.098<\/p>\n<\/td>\n

\n

 36,97%<\/p>\n<\/td>\n

\n

 19,07%<\/p>\n<\/td>\n<\/tr>\n

\n

 1b<\/p>\n<\/td>\n

\n

 € 38.098 tot € 75.518<\/p>\n<\/td>\n

\n

 36,97%<\/p>\n<\/td>\n

\n

 36,97%<\/p>\n<\/td>\n<\/tr>\n

\n

 2<\/p>\n<\/td>\n

\n

 € 75.518 of meer<\/p>\n<\/td>\n

\n

 49,5%<\/p>\n<\/td>\n

\n

 49,5%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Voor mensen, die geboren zijn voor 1 januari 1946, geldt een hogere grens van schijf 1a van € 40.021.<\/p>\n

Het tarief in de eerste schijf bevat een premiecomponent. Tot de AOW-leeftijd bestaat deze uit 17,9% AOW, 0,1% Anw en 9,65% Wlz. Bij het bereiken van de AOW-leeftijd vervalt de AOW-premie. In 2024 bedraagt de AOW-leeftijd 67 jaar.<\/p>\n

Heffingskortingen<\/h4>\n

De algemene heffingskorting <\/strong>bedraagt maximaal € 3.362 en wordt boven een inkomen in box 1 van € 24.812 afgebouwd tot nihil. De afbouw bedraagt 6,63% van het meerdere inkomen. Voor mensen, die de AOW-leeftijd hebben bereikt, bedraagt de algemene heffingskorting maximaal € 1.735 en bedraagt de afbouw 3,42%. Vanaf een inkomen van € 75.518 is de algemene heffingskorting nihil.<\/p>\n

De arbeidskorting<\/strong> bedraagt maximaal € 5.532 voor mensen die jonger zijn dan de AOW-leeftijd. Voor mensen die de AOW-leeftijd hebben bereikt bedraagt de arbeidskorting maximaal € 2.854. De arbeidskorting wordt afgebouwd tot nihil vanaf een arbeidsinkomen van € 39.957. De afbouw bedraagt 6,51% van het arbeidsinkomen boven € 39.957. Voor AOW-gerechtigden bedraagt de afbouw 3,358%. De arbeidskorting bedraagt nihil bij een inkomen vanaf € 124.934.<\/p>\n

De inkomensafhankelijke combinatiekorting <\/strong>kent geen basisbedrag. De korting start bij een arbeidsinkomen van € 6.073 en loopt op met 11,45% van het meerdere inkomen tot een maximum van € 2.950 bij een inkomen van € 31.837 of hoger.<\/p>\n

De jonggehandicaptenkorting<\/strong> bedraagt € 898.<\/p>\n

De ouderenkorting<\/strong> geldt voor AOW-gerechtigden. De ouderenkorting bedraagt € 2.010 tot een inkomen van € 44.770. Boven dat inkomen daalt de ouderenkorting met 15% van het meerdere tot nihil bij een inkomen van € 58.170. De alleenstaande-ouderenkorting bedraagt € 524.<\/p>\n

Bron:Ministerie van Financi\u00ebn | publicatie | 01-01-2024<\/div>\n","protected":false},"excerpt":{"rendered":"

De tarieven in box 1 van de inkomstenbelasting en voor de loonbelasting zijn in 2024 als volgt.<\/p>\n

\t\t\ttariefschijf<\/p>\n

\t\t\tinkomen op jaarbasis<\/p>\n

\t\t\tbelasting en premies volksverzekeringen, jonger dan AOW-leeftijd<\/p>\n

\t\t\tidem,<\/p>\n","protected":false},"author":1,"featured_media":3565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-3564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"yoast_head":"\nTarieven en heffingskortingen 2024 - 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\/2024\/01\/04\/tarieven-en-heffingskortingen-2024\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tarieven en heffingskortingen 2024 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"De tarieven in box 1 van de inkomstenbelasting en voor de loonbelasting zijn in 2024 als volgt. tariefschijf inkomen op jaarbasis belasting en premies volksverzekeringen, jonger dan AOW-leeftijd idem,\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/04\/tarieven-en-heffingskortingen-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"Fortius Accountants\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-04T04:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fortiusaccountants.nl\/wp-content\/uploads\/2024\/01\/a1e16d88-226f-49f2-b07b-8b55decb3290.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"530\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/#\\\/schema\\\/person\\\/d2cee72f7386a5437d5355ae9231a5e5\"},\"headline\":\"Tarieven en heffingskortingen 2024\",\"datePublished\":\"2024-01-04T04:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/\"},\"wordCount\":300,\"image\":{\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fortiusaccountants.nl\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/a1e16d88-226f-49f2-b07b-8b55decb3290.jpg\",\"articleSection\":[\"Inkomstenbelasting\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/\",\"url\":\"https:\\\/\\\/fortiusaccountants.nl\\\/index.php\\\/2024\\\/01\\\/04\\\/tarieven-en-heffingskortingen-2024\\\/\",\"name\":\"Tarieven en heffingskortingen 2024 - 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