Rate increase ‘opbrengstbelasting’
Effective from the 1st of January, 2025, the tax rate for the ‘opbrengstbelasting’ as part of the Tax Plan BES 2025, will increase from 5% to 7.5%.
You will find the new tax return form for ‘opbrengstbelasting’ on the website of the Belastingdienst CN. This form will reflect the new rate of 7.5%, and you must use it for revenues received on or after the 1st of January, 2025.
Please note! For revenues up to and including the 31st of December, 2024, you can still use the old tax return form with the 5% rate.