Expected notional interest deduction rate for assessment year 2024
The standard notional interest deduction (NID) rate for assessment year 2024 is expected to amount to 0,943%. For SMEs, the NID rate would be 1,443%. These rates should still be confirmed by a notice published in the Belgian Official Gazette.
Less than a month ago, it was officially confirmed that the NID rate for assessment year 2023 equals zero, while SMEs can benefit from a NID rate of 0,443%.
It is the first time since assessment year 2020 that the standard NID rate would turn positive again.
