Expected notional interest rate deduction

Published


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.