Tax cards for 2025 will be valid from the beginning of January

Starting in 2025, tax cards will be valid from the beginning of the year. In other words, the tax card for 2025 will become valid on 1 January 2025. Further, the income ceiling stated on the tax card is calculated for the full year, i.e. a period of 12 months. Any holiday bonuses paid to you are included in the income ceiling.

In the past, tax cards became valid in February. The change will make it easier to keep an eye on the tax rate and income ceiling.

You will receive your tax card for 2025 both in MyTax and by post by the end of December 2024. Everyone can find their tax cards in MyTax in mid-December.

Wage earners and other income earners: you do not need to do anything – the change will become effective automatically.

What tax card is used in January?

• Employers and other income payors will use tax cards issued for 2025. You will receive your tax card for 2025 both in MyTax and by post by the end of December. Everyone can find their tax cards in MyTax in mid-December.
• If your tax card for 2025 is not available to the payor, then they will use your latest tax card, valid in December 2024. In that case, the withholding rate applied to your income is the tax rate stated on your last tax card in 2024 (tax card valid on 31 December 2024). 
• Because the income ceiling of the 2025 tax card is calculated for the entire year, the payor must also take the payments made in January into account when keeping an eye on the income ceiling of the tax card that is in force from 1 January 2025 onwards, regardless of whether tax has been withheld at the rate stated in the tax card for 2025 or 2024.

Employer or other payor: let the taxpayer know in good time whether you will withhold tax in January 2025 at the tax rate of the taxpayer’s tax card for 2025 or for 2024. This way, the wage, benefit or pension recipient will know which tax rate will be applied to their income in January.