Income averaging has been abolished, but you can sometimes still claim money back
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Income averaging ended in 2023; 2022 to 2024 is the final period, with a € 545 threshold and a 36-month window after the last assessment became irrevocable.
- You add up your box 1 incomes from three consecutive years, divide by three and recalculate the tax on that average.
- You only get back the amount above the € 545 threshold, so with a stable income averaging almost never yields anything.
- Each year may be part of only one averaging period; if you already used 2022 in an earlier request, this route is closed.
- An averaging refund is not income and does not count towards your assessment income for benefits.
For years, income averaging was one of the best-kept secrets of income tax: anyone with three consecutive years of strongly fluctuating income could claim tax back. The scheme was abolished as of 2023, but one door remains open: the 2022 through 2024 period. Especially for freelancers with one top year among lean years, or starters who began from employment, serious money may still be there. This article explains how to use that last chance.
How averaging works
With averaging, you add up your box 1 incomes from three consecutive years and divide the total by three. You then calculate the tax as if you had that average income in each of those years. If the tax on the averaged incomes is lower than what you actually paid, you get the difference back insofar as it exceeds the 545 euro threshold. The benefit arises because a peak year partly falls into the top bracket, while the same income averaged over three years stays in lower brackets.
Worked example: one peak year between two lean ones
- Box 1 income in 2022, 2023 and 2024
- € 70,000, € 20,000, € 15,000
- Average income per year
- € 35,000
- Less: threshold
- € 545
Result: The peak year partly hit the top bracket; recalculated, everything stays in the lower ones. At this spread the refund quickly runs into a few thousand euros, but the exact amount depends on the rates in those three years
Who the final period is interesting for
The final period over which you may average is 2022, 2023 and 2024, and each year may only be part of one averaging period. If you already used one of these years in an earlier request, this route is off. Your chances are best if your income fluctuated substantially across these three years: a spike from a large assignment or the sale of business assets, a lean starting year next to two good ones, a switch from employment to entrepreneurship, or a year with little income due to illness or leave. With a stable income, averaging almost never yields anything.
Until when can you file the request?
You file the request after the final assessments for all three years are set, and no later than 36 months after the last of those assessments has become irrevocable. For the 2022-2024 period this means in practice that the deadline depends on when your final 2024 assessment was issued; for most entrepreneurs the window therefore closes somewhere in 2028 or 2029. Still, do not wait too long: the request is little effort, and otherwise the money simply stays with the tax authorities.
How to go about it
First work out whether it pays: line up your box 1 taxable incomes for 2022, 2023 and 2024 and have an averaging calculation made. If the refund exceeds the 545 euro threshold, you send a written request with the calculation to the tax authorities. No separate return is needed and the refund has no consequences for your benefits or other schemes; it is purely a recalculation of tax already paid. If you are unsure whether your years qualify, have it calculated: it is one of the last times this scheme can still yield anything.
Frequently asked questions
Does income averaging still exist in 2026?
The scheme was abolished as of 2023, but you can still use the 2022 to 2024 period. That is the final period; averaging is no longer possible over 2025 and later.
When may I file the request?
Only once the final 2024 assessment is irrevocable: you have received it and the six-week objection period has passed. After that you have 36 months.
How large must the difference be before I get anything back?
A threshold of 545 euros applies. You only get back the amount above it. With a small income difference, averaging therefore often yields nothing.
Can I use one year in two averaging periods?
No. Each year may be part of only one period. If you previously averaged over, say, 2020 to 2022, then 2022 drops out and no complete period remains.
Does an averaging refund affect my allowances?
No. The refund is not income and does not count towards your assessment income. See allowances and your profit for what does count.
Do I need to file a new return for this?
No. You send a written request with the averaging calculation to the tax authorities. Your returns for those years stay as they are.
Sources
- Income averaging: final period, threshold and deadlineBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
