{"id":1068,"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:\/\/fintis.nl\/nl\/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":1069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1068","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eindejaarsactualiteiten"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/comments?post=1068"}],"version-history":[{"count":0,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/posts\/1068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media\/1069"}],"wp:attachment":[{"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/media?parent=1068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/categories?post=1068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintis.nl\/nl\/wp-json\/wp\/v2\/tags?post=1068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}