On 15 April 2024, the Dutch government released the Spring Memorandum 2024, highlighting an update on the budget allocations for 2024 and beyond. The document details several proposed tax measures, such as – the energy tax rates on natural gas for the third, fourth, and fifth brackets, which will be increased by 22.4% in 2025, with an additional increase of 2.7% proposed for 2030.

Another key proposed tax measure is a reduction in SME profit taxes, which will be adjusted to 12.03% in 2025, rather than the previously proposed rate of 12.7%. Additionally, the threshold for the highest income tax rate will be decreased by EUR 557 in 2025.

In addition to the Spring Memorandum 2024, the Ministry of Finance published the Provisional Tax Plan for 2025 and other proposals on 16 April 2024. The provisional tax plan includes specific measures highlighted in the Spring Memorandum and technical adjustments to the Minimum Tax Act 2024.