Do you earn a lot in one year and somewhat less in another? Up to and including the tax year of 2024, there’s a Dutch regulation specifically designed for this scenario. This rule is called the middelingsregeling (income averaging scheme), and it can sometimes offer substantial financial benefits. But how does this averaging work precisely, and how can you take advantage of it? If your income fluctuates, the income averaging scheme (middelingsregeling) can offer you benefits. The last period you can average includes the years 2022, 2023, and 2024. After that, it won’t be possible.