Friday 03 February 2023

What changes in 2023? Here’s what you need to know


Lots of rules and regulations will change next year, and many of them will have an influence on your spending power. Here’s a round-up of what you need to know.


  • Health insurance will become more expensive, with premiums rising by an average of around €10, but the own risk element remains €385. You have until December 31 to change health insurance company.
  • You can no longer get a discount of 5% on your health insurance because you are a member of a particular club or society.
  • If you have a low income, you may be entitled to an increase in healthcare benefits which are going up by a maximum of €412 a year.
  • Vitamin D pills will no longer be covered by basic health insurance but contraceptive pills are back in.
  • Extra therapy for people who are still suffering from the effects of coronavirus will be included in the basic healthcare package until August 1.

Work and income

  • The tax-free home working allowance will rise to €2.13 per day. This is a voluntary benefit and employers are not required to pay it.
  • The tax rate in the lower tax band is being cut from 37.07% to 36.93%, and the limit goes up from €69,398 to €73,031. The tax rate remains 49.50% on earnings over that limit.
  • The freelancers allowance is being cut from €6,310 to €5,033 in 2023.
  • There will be no tax on savings of up to €57,000 for a single person, €114,000 for a couple.
  • The maximum payout if you lose your job will go up to €89,000.


  • Lower taxes on petrol and diesel will remain in force until July 1, unless the government decides otherwise.
  • The lower tax rate of 16% on company electric cars will only apply to vehicles with a catalogue value of up to €30,000. Over that you will pay the standard 22%.
  • Tax-free travel expenses will go up from 19 cents to 21 cents per kilometre. In 2024, the rate will go up again to 24 cents.
  • The tax on airline tickets will go up from €7.95 to €26.43 per passenger using a Dutch airport.
  • Train tickets are also going up in price from January by an average of 1.8%.


  • The government is introducing a price cap on energy for up to 1200 cubic metres of gas and 2900 kWh of electricity a year.
  • At the same time, the lower value added tax rate on energy, which was cut in 2022, will go back up from 9% to 21%.
  • Value added tax on solar panels is being abolished.
  • All offices will have to have an energy label of at least C in order to be rented out on a new contract.


  • The maximum tax break on mortgage interest will go down to 36.93%, while the eigenwoningforfait, the home ownership tax, will go down from 0.45% to 0.35%.
  • Parents will no longer be able to give their offspring a tax free gift of €100,000 to help them buy a home.
  • The maximum rent rise for rental property will be fixed at the average 2022 pay rise (3.1%) minus 0.5% in the social housing sector and average pay rise +1% for the non-rent controlled sector.

Minimum wage and benefits

  • The minimum wage will go up by 10.15%, taking it to €1934.40 gross per month, excluding holiday pay.
  • Pensions will rise by a similar amount, to €1330.67 for a single person and €1807.20 for a couple, including holiday pay.
  • Basic welfare benefits will rise to €1195.66 for a single person and €1708.08 for a couple.
  • Means tested childcare benefits will rise by a maximum €36 per month for a first child and €44 for a third child.
  • Universal childcare benefits will rise between €21 and €36 per quarter.
  • Organised childcare will become more expensive and the government is increasing its maximum grant to €9.06 per hour for daycare, €7.79 for after school care and €6.80 for childminders.  These benefits too are means tested.
  • The presence of children up to the age of 27 in the family home will no longer have an impact on their parent’s benefits.


  • All moped users will have to wear a helmet
  • Selling laughing gas as a recreational drug will become illegal
  • Specialty beers and soft drinks will go up in price by the equivalent of 10 cents per litre.
  • Cigarettes will go up in price in April and again in 2024, when they will cost  around €10 for a pack of 20.

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