Last Chance: Maximize Income Averaging 2022-2024 Benefits
Time is running out! The income averaging scheme was abolished on January 1, 2023, but you have one last chance to get a significant tax refund. The 2022-2024 period is your final opportunity. Especially for freelancers, starters, and people with fluctuating income, this can yield thousands of euros. In this article, you'll learn exactly how to maximize this scheme.
What is the Income Averaging Scheme?
The income averaging scheme is a tax benefit for people with highly fluctuating incomes. By "averaging" your income over three years, you may pay less tax than when taxed separately each year. This is due to the progressive tax system: the higher your income, the more tax you pay. You can use our tax calculator to see how this progressive system affects your income.
The principle is simple:
- • Year 1: Low income = little tax
- • Year 2: High income = much tax
- • Year 3: Average income = average tax
By averaging, you pay 3x the tax on the average income, which is often more advantageous.
Why is 2022-2024 So Important?
With the tax changes in 2026 making freelancing more expensive, getting money back through income averaging is more valuable than ever.
This is literally your last chance!
Important deadlines:
- • 2024 tax return must be submitted: before May 1, 2025
- • Submit averaging request: up to 36 months after last assessment
- • Practically: by end of 2027/beginning of 2028 at the latest
For Whom is Averaging Particularly Interesting?
The income averaging scheme can be particularly lucrative for:
1. Starting Freelancers
Example: Sophie, freelance marketer
- • 2022: €15,000 (startup year)
- • 2023: €35,000 (growth)
- • 2024: €55,000 (breakthrough)
Without averaging: €2,100 + €5,800 + €11,200 = €19,100 tax
With averaging: 3 × €6,200 = €18,600 tax
Benefit: €500
2. Freelancers with Large Projects
Example: Mark, IT consultant
- • 2022: €45,000 (normal year)
- • 2023: €120,000 (large project)
- • 2024: €40,000 (sabbatical)
Without averaging: €8,500 + €38,000 + €7,200 = €53,700 tax
With averaging: 3 × €16,400 = €49,200 tax
Benefit: €4,500
3. Employees Who Became Freelancers
Example: Lisa, from employment to freelance
- • 2022: €50,000 (last year of employment)
- • 2023: €25,000 (transition year)
- • 2024: €65,000 (fully freelance)
The fluctuating income makes averaging interesting! See our gross to net guide for how these amounts translate to actual take-home pay.
4. People with Life Events
- • Maternity leave
- • Sabbatical
- • Study/education
- • Illness
- • Divorce
The Complete Step-by-Step Guide
Step 1: Check if You Qualify
Income averaging scheme conditions:
- • You have filed tax returns for all 3 years
- • The difference between highest and lowest income is at least 30%
- • Your benefit is at least €545 (threshold amount)
- • You have not previously averaged over these years
Step 2: Calculate Your Potential Benefit
Quick Check Formula:
(Highest income - Lowest income) × 0.15 = Estimated benefit
Is this more than €545? Then further calculation is worthwhile!
Step 3: Gather Required Data
Per year you need:
- • Total income (box 1, 2 and 3)
- • Paid income tax
- • Paid national insurance premiums
- • Received tax credits
Tip
Step 4: Do the Exact Calculation
The Tax Authority offers a calculation tool, but here is the manual method:
- 1. Calculate average total income:
(Income 2022 + Income 2023 + Income 2024) ÷ 3 - 2. Calculate tax on this average (3x)
- 3. Compare with actually paid tax:
Actually paid - Newly calculated = Benefit - 4. Subtract the threshold amount:
Benefit - €545 = Net refund
Step 5: Submit the Request
Two options:
Option 1: Digital via MijnBelastingdienst
- • Log in to MijnBelastingdienst
- • Go to "Contact"
- • Choose "Submit request"
- • Select "Income averaging"
Option 2: In writing
- • Download the averaging form
- • Fill in all details
- • Send to your tax office
Important information in your request:
- • BSN number
- • The three years you want to average over
- • Total incomes per year
- • Paid tax per year
- • Calculation of the benefit
Concrete Calculation Examples
Example 1: The Classic Starter
Thomas, web designer:
Incomes:
- • 2022: €12,000 (started in July)
- • 2023: €28,000 (first full year)
- • 2024: €45,000 (growth)
Tax without averaging:
- • 2022: €0 (below tax-free allowance)
- • 2023: €3,200
- • 2024: €8,500
- • Total: €11,700
Tax with averaging:
- • Average income: €28,333
- • Tax per year: €3,300
- • Total: €9,900
Benefit: €1,800 - €545 = €1,255 refund!
Example 2: The Project-Based Worker
Sarah, interim manager:
Incomes:
- • 2022: €80,000
- • 2023: €35,000 (half year project)
- • 2024: €95,000
Tax without averaging:
- • 2022: €24,500
- • 2023: €5,800
- • 2024: €31,200
- • Total: €61,500
Tax with averaging:
- • Average income: €70,000
- • Tax per year: €19,800
- • Total: €59,400
Benefit: €2,100 - €545 = €1,555 refund!
Example 3: The Career Switch
Emma, from accountant to yoga teacher:
Incomes:
- • 2022: €65,000 (last year at office)
- • 2023: €20,000 (training + start)
- • 2024: €35,000 (building practice)
Tax without averaging:
- • 2022: €18,200
- • 2023: €1,500
- • 2024: €5,800
- • Total: €25,500
Tax with averaging:
- • Average income: €40,000
- • Tax per year: €7,200
- • Total: €21,600
Benefit: €3,900 - €545 = €3,355 refund!
Strategic Tips for Maximum Benefit
Tip 1: Optimize Your 2024 Income
You still have influence on 2024! Consider:
- • Postponing invoices to 2025 (if you are already high)
- • Taking on extra work (if you are low)
- • Planning investments for deductions
Tip 2: Combine with Other Schemes
Averaging works well with:
- • Sharing personal deductions with partner — see our overview of all deductions for your tax return
- • Optimizing charitable deductions
- • Strategic use of pension premiums
Tip 3: Check Alternative Periods
Maybe 2020-2022 or 2021-2023 is more advantageous? Calculate multiple scenarios!
Tip 4: Watch Out for Partner Situations
Married or tax partner? You can both apply for averaging separately. Check both options!
Common Pitfalls
Pitfall 1: Being Too Late
Don't wait until the last moment. The Tax Authority needs time for processing.
Pitfall 2: Choosing Wrong Years
You can only average over a specific year once. So choose wisely!
Pitfall 3: Forgetting Threshold Amount
Benefit less than €545? Then you get nothing back at all.
Pitfall 4: Incomplete Application
Make sure all data is correct and complete. This prevents delays.
Special Situations
Emigration/Immigration
Part of the year in the Netherlands? You can still average, but the calculation becomes more complex.
Death
Survivors can still apply for averaging on behalf of the deceased.
Student Finance
DUO debts and gifts do not count for averaging.
Box 2 and 3
Income from substantial interest and assets also count!
Action Plan: Seize Your Benefit NOW
Do today:
- ✓ Download your 2022 and 2023 assessments
- ✓ Estimate your 2024 income
- ✓ Do the quick check calculation
- ✓ Set a reminder for your application
This week:
- ✓ Gather all exact data
- ✓ Do the precise calculation
- ✓ Check alternative periods
- ✓ Discuss with your partner (if applicable)
Before May 1, 2025:
- ✓ Complete your 2024 tax return
- ✓ Wait for final assessment
- ✓ Submit averaging request
- ✓ Wait for your refund!
Frequently Asked Questions
Q: Can I average if I've been a freelancer for years?
A: Yes, if your income fluctuates sufficiently (30% difference).
Q: What if my 2024 tax return is not ready yet?
A: You can submit the request later, up to 36 months after the last assessment.
Q: Do I get interest on my refund?
A: Yes, from 6 weeks after your request.
Q: Can I combine averaging with provisional refund?
A: Yes, but the provisional refund is offset first.
Conclusion: Seize This Last Chance!
The income averaging scheme is disappearing forever, but 2022-2024 is your last resort. For many, this can yield thousands of euros. It costs you at most a few hours of work for possibly a significant financial windfall. And with higher tax reserves needed in 2026, every euro back counts.
A good accounting app quickly gives you insight into your annual income, helping you calculate whether averaging could save you thousands of euros.
- 1. Check <strong>today</strong> if you qualify
- 2. Calculate <strong>multiple scenarios</strong>
- 3. Don't wait <strong>too long</strong> to apply
- 4. Ask for <strong>help</strong> if you find it difficult
This is literally your last chance. In a few years you'll be kicking yourself if you let this opportunity slip!
Help and Resources
- • Belastingdienst - Middeling Uitleg
- • Rekentool Middeling
- • Rijksoverheid - Voorwaarden Middeling
- • ABN AMRO - Praktische Tips
- • Grant Thornton - Laatste Kans
- • Knab - Middelingscheck Tool
- • FNV - Uitleg voor Flexwerkers
Disclaimer
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