Tax averaging (middeling): the final chance to claim

If your income swings wildly from year to year, the Dutch tax system once had a cushion: tax averaging (middeling). The scheme would let you smooth out spikes by averaging your profit across three consecutive years, cutting your tax bill when one year shot up significantly. But the scheme is being phased out. The final window has nearly closed—and it applies only to the three-year block 2022, 2023, and 2024. If you qualify, you have a narrow deadline to claim it. This guide explains how it works, who qualifies, and how to request it before the opportunity disappears.

What tax averaging does#

Tax averaging (middeling) is a relief for entrepreneurs with volatile income. Here's the core idea:

The Dutch tax system uses progressive brackets. If your income spikes in one year, you pay tax at a higher marginal rate on that excess. Middeling lets you calculate your tax as if you'd earned a steadier income across three years. The result is often a lower total tax bill.

Example: You earned €30,000 (2022), €80,000 (2023), and €35,000 (2024). Without averaging, your 2023 spike pushes you into a higher bracket. With averaging, your income is treated as if you earned €48,333 each year (the average). You pay tax at the lower bracket rate, and the Belastingdienst refunds the difference.

The final block: 2022–2024#

Middeling is being abolished, but there is one last chance: the three-year period 2022, 2023, and 2024. After that, the scheme closes permanently. If you meet the conditions for this block, you must request it before the deadline (typically by May 2025 for the 2024 aangifte filing, but check with the Belastingdienst for exact cutoff dates).

Who qualifies for tax averaging#

You can only apply middeling if you meet strict conditions:

• You are self-employed (zzp'er or bv director) filing a box 1 income tax return
• Your income fluctuates significantly — roughly 10% or more swing between the lowest and highest year in the block
• The highest year is at least 1.3 times the lowest year (the mathematical test the Belastingdienst uses)
• All three years must be included — you cannot skip a loss year or cherry-pick; it's all or nothing for 2022–2024

The Belastingdienst applies a threshold: the difference between your highest and lowest taxable profit across the three years must be large enough to warrant relief. Minor year-on-year variation does not qualify.

How to calculate your middeling benefit#

Here is a simplified outline of the steps:

1. Gather your three years of data: Your final taxable profit (box 1) for 2022, 2023, and 2024, after all deductions.
2. Calculate the average: Add the three years and divide by three.
3. Calculate tax on the average: Use the box 1 tax brackets for the year of the higher tax rate (usually the most recent year) to calculate the tax you would have paid if you earned the average every year.
4. Compare to actual tax: Your actual tax liability across the three years (from your payment summaries or voorlopige aanslag records) minus the hypothetical tax on the average = your refund.
5. File the request: Include the calculation in your aangifte for 2024, or ask your accountant to file a formal middeling request.

The math requires careful tracking of your profit across the years and the tax rates that applied. Errors invite a query from the Belastingdienst, so precision matters.

How to request middeling#

You have two paths:

Path 1: Include it in your 2024 aangifte (income tax return)#

When you file your 2024 return via Mijn Belastingdienst or with an accountant, you can flag that you wish to apply middeling for the block 2022–2024. The return form has a section for this. You may need to attach a calculation or note explaining the three-year average and your refund claim.

Path 2: File a separate middeling request (verzoekschrift)#

If you've already filed your 2024 return without mentioning middeling, you can still file a separate formal request (verzoekschrift) within the deadline. This is a more laborious route but still valid. Your accountant can prepare this.

Timeline#

• File your 2024 aangifte by 1 May 2025 (or request uitstel).
• Mention middeling in your return or file the formal request within the same window.
• The Belastingdienst processes it and issues a refund once approved (usually within 1–3 months of filing).

Why middeling is being phased out#

The Dutch government decided that tax averaging creates complexity and disproportionately benefits entrepreneurs with volatile income. Measures like the voorlopige aanslag (provisional assessment) and the option to adjust it mid-year are considered sufficient buffers against income swings. As a result, middeling was gradually abolished, with 2022–2024 as the final qualifying block.

The takeaway#

If your income swung sharply during 2022–2024—particularly if 2023 was a high-income year—you may be owed a tax refund via middeling. This is a one-time opportunity. The deadline is close, and the scheme will not reopen after 2024. If you think you qualify, ask your accountant or the Belastingdienst to run the numbers. The potential refund could be substantial, especially if you jumped to a higher tax bracket in one year.

For more on income tax strategy, see our guides on understanding your box 1 tax brackets, the provisional assessment, and offsetting business losses. And if you need help tracking your profit year by year, ZZP Belasting automates the annual filing and keeps you aligned with deadlines like this one.

Frequently asked questions#

Tax averaging is a rare opportunity to recover tax from years when your income spiked. With the scheme closing after 2024, now is the moment to check your numbers and, if you qualify, file the request. Visit ZZP Belasting to stay on top of deadlines and filing requirements—and to build a solid foundation for next year's aangifte.

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