belastingslimiet

Belastingslimiet is a Dutch term used to describe a cap or ceiling in taxation. Broadly, it refers to the upper bound in a tax calculation: the point at which the tax base, the tax rate, or the total tax liability is limited by a rule, threshold, or statutory provision. The phrase does not refer to a single formal term with one universal definition, but is used in policy discussions and media to indicate various related limits within the tax and social security systems.

Contexts where the concept appears include: (1) the calculation base for certain taxes or social contributions, where a maximum amount of income or earnings is used to determine the levy; and (2) the overall liability under a particular tax or benefit scheme, where rules cap how much can be charged or charged away from income through credits or exemptions. In practice, the belastingslimiet is often discussed in relation to the upper bound of earnings subject to national insurance contributions or other payroll-related levies, as well as in debates about how tax measures affect high-income earners.

In the Netherlands, the exact figures for any belastingslimiet are updated periodically by the government and published by the tax authority. The term is most commonly encountered in discussions of income tax, social security contributions, and reform proposals that aim to limit or adjust the amount of taxation for higher incomes.

See also: Belastingdienst, inkomstenbelasting, sociale premies, belastingkrediet, belastingsdruk.