{"id":3574,"date":"2024-01-04T04:00:00","date_gmt":"2024-01-04T04:00:00","guid":{"rendered":"im-56192"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"wijzigingen-inkomstenbelasting-2024","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2024\/01\/04\/wijzigingen-inkomstenbelasting-2024\/","title":{"rendered":"Wijzigingen inkomstenbelasting 2024"},"content":{"rendered":"

Het Belastingplan 2024 heeft een aantal wijzigingen in de inkomstenbelasting aangebracht.<\/p>\n

Tarief box 2<\/strong><\/p>\n

Met ingang van 1 januari 2024 kent box 2 een progressief tarief.<\/p>\n\n\n\n\n\n\n
\n

Inkomen in box 2 van<\/em><\/strong><\/p>\n<\/th>\n

\n

tot<\/em><\/strong><\/p>\n<\/th>\n

\n

tarief<\/em><\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n

\n

 0<\/p>\n<\/td>\n

\n

 € 67.000 <\/p>\n<\/td>\n

\n

 24,5% <\/p>\n<\/td>\n<\/tr>\n

\n

 € 67.000<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 33%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tarief box 3<\/strong><\/p>\n

Het tarief voor de belastingheffing over de inkomsten uit sparen en beleggen bedraagt voor 2024 36%.<\/p>\n

Forfaitaire rendementen box 3<\/strong><\/p>\n

Sinds 1 januari 2023 bestaan er drie categorieën vermogensbestanddelen met elk een eigen forfaitair rendementspercentage. De definitieve forfaits voor banktegoeden en schulden voor 2023 worden in het eerste kwartaal van 2024 vastgesteld. Voor het opleggen van voorlopige aanslagen wordt gebruik gemaakt van voorlopige forfaitaire rendementspercentages voor banktegoeden en schulden. Voor banktegoeden wordt uitgegaan van het rentepercentage van de maand juli van het voorafgaande kalenderjaar op deposito’s met een opzegtermijn van maximaal drie maanden. Voor 2024 bedraagt dit 1,03%. Voor schulden wordt uitgegaan van het rentepercentage van de maand juli van het voorafgaande kalenderjaar over het totale uitstaande bedrag aan woninghypotheken. Voor 2024 bedraagt dit 2,47%. Voor de categorie overige bezittingen is het definitieve rendement voor 2024 vastgesteld op 6,04%.<\/p>\n

Ondernemers<\/strong><\/p>\n

De zelfstandigenaftrek bedraagt in 2024 € 3.750. Dit was in 2023 nog € 5.030.<\/p>\n

De mkb-winstaftrek voor ondernemers is verlaagd van 14% naar 13,31% van de winst.<\/p>\n

Bron:Ministerie van Financi\u00ebn | wetsvoorstel | Staatsblad 2023, 499 | 26-12-2023<\/div>\n","protected":false},"excerpt":{"rendered":"

Het Belastingplan 2024 heeft een aantal wijzigingen in de inkomstenbelasting aangebracht.<\/p>\n

Tarief box 2<\/p>\n

Met ingang van 1 januari 2024 kent box 2 een progressief tarief.<\/p>\n

\t\t\tInkomen in box 2<\/p>\n","protected":false},"author":1,"featured_media":3575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[],"class_list":["post-3574","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"yoast_head":"\nWijzigingen inkomstenbelasting 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\/wijzigingen-inkomstenbelasting-2024\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wijzigingen inkomstenbelasting 2024 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Het Belastingplan 2024 heeft een aantal wijzigingen in de inkomstenbelasting aangebracht. 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