Change is the only constant! As we step into 2025, here is the summary of the changes to Dutch Law.
National Mortgage Guarantee
As of January 1, 2025, the NHG limit is €450,000. Do you invest in energy-saving facilities? Then the NHG cost limit rises to a maximum of €477,000. The one-time premium for taking out a mortgage with NHG will drop from 0.6% in 2024 to 0.4% in 2025.
Healthcare
As of 1 January 2025, the basic package will change. For example, there will be a reimbursement for exercise therapy in COPD. And rehabilitation for the elderly is more often reimbursed from the basic package. The amount of the deductible remains € 385. And the own contribution for medicines will remain a maximum of € 250. You no longer pay your own contribution at the pharmacy counter. The pharmacy sends the bill to the health insurer. The health insurer will charge you for the own contribution later.
Difference between own contribution and own risk (bijdrage en eigen risico)
The own contribution (bijdrage) is something different from the deductible. You only pay the own contribution (eigen risico) for the healthcare costs from the table above. The deductible is the amount you first pay yourself on almost all healthcare costs from basic insurance. The remaining costs will be reimbursed from the basic insurance.
Work life
Minimum wage
The statutory minimum hourly wage applies to all employees from the age of 15. The fixed minimum hourly wage applies to all employees aged 21 and over and it’s 14.06 euros per hour. For employees aged 15 to 20, fixed minimum youth wages per hour apply.
| Age | Per hour |
|---|---|
| 21 years and older | € 14,06 |
| 20 years | € 8,65 |
| 19 years | € 7,38 |
| 18 years | € 6,40 |
| 17 years | € 5,55 |
| 16 years | € 4,85 |
| 15 years | € 4,22 |
New income tax bracket
A new lower-income tax bracket will be introduced in the Netherlands this year. This means that income tax brackets for 2025 will look as follows:
- A tax rate of 35,82 percent on earnings up to 38.441 euros
- A tax rate of 37,48 percent on earnings between 38.441 and 76.817 euros
- A tax rate of 49,50 percent on earnings over 76.817 euros
Childcare
Compensation for childcare costs
The government pays part of the cost of childcare. The amount (childcare allowance) depends on the income of the parent(s). In addition, the childcare allowance depends on the number of months in which the parent or partner did paid work. In doing so, the government assumes the number of months worked by the least working parent.
Per calendar month in which the parent or partner has worked, a parent receives childcare allowance for a maximum of 230 hours. The maximum number of hours per year is 2,760 hours. This is 12 months times 230 hours of childcare allowance.
Child benefit (Kinderbijslag)
| 0 to 5 years | € 281,69 |
|---|---|
| 6 to 11 years | € 342,05 |
| 12 to 17 years | € 402,41 |
Education
Changes in the amount of basic grant and supplementary grant 2025
From January to July 2025, the basic grant for students living at home is €103.78. For students living away from home, this is €338.68. The additional grant is €424.57 for students living at home and €451.97 for students living away.
Compensation for loan system students
From 2025, former students who studied under the loan system and did not receive a basic grant will receive an allowance. These are students who studied under the loan system for at least 12 months and obtained their diploma within 10 years.
Language requirement childcare
Good language development is important for the child to make a good start in primary education and for further development.The language skills of pedagogical staff are of great importance to give children a good language offer.
Therefore, from 1 January 2025, a language requirement will apply in childcarePedagogical staff in day care must have at least level 3F or B2 for oral language skills. It involves speaking, having conversations and listening. The pedagogical assistant for early school education must also master this level 3F for reading skills. However, for pedagogical staff in after-school care, the minimum level for Dutch oral language skills is 2F or B1. Employees with a HAVO or MBO level 2, 3 or 4 diploma already meet this.
Transport
NS ticket price hike
The biggest Dutch rail expansion in years is set to be accompanied by a significant ticket price hike, NS has confirmed. Using public transport in the Netherlands this year will cost you an average of 6,18 percent more.
Electric car tax break cut
The tax break for electric cars in the Netherlands is set to be slowly reduced until it is completely scrapped in 2030. In 2025, electric car owners will receive only a 75 percent discount on motor vehicle tax. The purchase tax for an electric car will also be the same as that for a petrol car from the new year as the tax benefit disappears.
Taxi tariff
A taxi company or driver determines the rates themselves. He must report this on the rate card in the taxi. For taxis on the boarding market, the rates may not exceed the maximum rates. Examples of the boarding market are taxis in pitches or stopping a taxi on the street.
| Type of taxi transport | Maximum starting rate | Maximum mileage rate | Maximum time rate (per minute) |
|---|---|---|---|
| Passenger car (up to 4 people) | €4.15 | €3.05 | €0.50 |
| Van (5 to 8 people) | €8.44 | €3.85 | €0.57 |
The costs of a delay during the taxi ride are fairly divided between the taxi company and the customer. So if you get stuck in traffic, you have to pay more. If the ride goes very fast, you are actually cheaper.
The driver may charge a waiting fee if you have agreed to this before the taxi ride has started. The waiting rate applies, for example, if the taxi driver has to wait for his passenger’s meeting to come to an end. The waiting rate is € 57.20 per hour.
For Eindhoven News: Beena Arunraj
