# Dutch tax figures 2026, complete

Every 2026 rate, threshold and allowance the calculators use: income tax, benefits (toeslagen), buying a home, NHG, the BV, visa salary norms, inheritance and gift tax, company cars and health insurance.

Publisher: NL Tax Calculator (https://nltaxcalculator.nl/dutch-tax). Reviewed 2026-10-18. License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/): credit "NL Tax Calculator (nltaxcalculator.nl)" with a link.

## Income tax (Box 1), below AOW age

| Figure | Value | id |
|---|---|---|
| Bracket 1, up to €38,883 (Includes national insurance contributions.) | 35.75% | `box1_rate_1` |
| End of bracket 1 | €38,883 | `box1_limit_1` |
| Bracket 2 | 37.56% | `box1_rate_2` |
| End of bracket 2 | €78,426 | `box1_limit_2` |
| Bracket 3 (top rate) | 49.5% | `box1_rate_3` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen

## Tax credits

| Figure | Value | id |
|---|---|---|
| General tax credit, maximum | €3,115 | `ahk_max` |
| General tax credit falls from income of (Since 2025 measured on combined income, including the Box 3 benefit.) | €29,736 | `ahk_phaseout_from` |
| General tax credit phase-out | 6.398% | `ahk_phaseout_rate` |
| Labour tax credit, maximum | €5,685 | `ak_max` |
| Labour tax credit is zero from income of | €132,920 | `ak_zero_at` |
| Working-parent tax credit (IACK), maximum | €3,032 | `iack_max` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting

## Box 3 (savings and investments)

| Figure | Value | id |
|---|---|---|
| Tax-free allowance, per person | €59,357 | `box3_allowance` |
| Tax-free allowance, fiscal partners | €118,714 | `box3_allowance_partners` |
| Debt threshold, per person | €3,800 | `box3_debt_threshold` |
| Notional return on savings (Provisional; final rate published in early 2027.) | 1.28% | `box3_return_savings` |
| Notional return on investments and other assets | 6% | `box3_return_investments` |
| Notional return on debts (Provisional; final rate published in early 2027.) | 2.7% | `box3_return_debts` |
| Box 3 tax rate | 36% | `box3_rate` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance

## Own home

| Figure | Value | id |
|---|---|---|
| Eigenwoningforfait, WOZ €75,000 up to the villa threshold | 0.35% | `ewf_rate` |
| Villa threshold (higher forfait above) | €1,350,000 | `ewf_villa_threshold` |
| Mortgage interest deduction worth at most | 37.56% | `mortgage_deduction_cap` |
| Wet Hillen: share of the forfait-interest gap still deducted | 71.867% | `hillen` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait

## 30% ruling

| Figure | Value | id |
|---|---|---|
| Tax-free share of salary (27% from 2027, unless the ruling started before 2024.) | 30% | `ruling_pct` |
| Salary norm (taxable salary) | €48,013 | `ruling_salary_norm` |
| Salary norm, under 30 with a master's degree | €36,497 | `ruling_salary_norm_young` |
| Maximum tax-free allowance | €78,600 | `ruling_max_exemption` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility

## Self-employed (ZZP)

| Figure | Value | id |
|---|---|---|
| Self-employed deduction (€900 in 2027.) | €1,200 | `self_employed_deduction` |
| Starters deduction | €2,123 | `starters_deduction` |
| Hours criterion | 1,225 hours | `hours_criterion` |
| SME profit exemption | 12.7% | `sme_profit_exemption` |
| Income-related healthcare contribution (Zvw) | 4.85% | `zvw_self_employed` |
| Zvw contribution up to income of | €79,409 | `zvw_max_income` |
| Small business VAT scheme (KOR), revenue up to | €20,000 | `kor_threshold` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek

## Buying a home

| Figure | Value | id |
|---|---|---|
| Transfer tax, home you live in | 2% | `transfer_tax_own_home` |
| Transfer tax, other homes | 8% | `transfer_tax_other_home` |
| Transfer tax, non-residential | 10.4% | `transfer_tax_non_residential` |
| Starters exemption (age 18-34), price up to | €555,000 | `starters_exemption_cap` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/overdrachtsbelasting-betalen-bij-koop-huis

## National Mortgage Guarantee (NHG)

| Figure | Value | id |
|---|---|---|
| Cost limit | €470,000 | `nhg_limit` |
| Cost limit with energy-saving measures | €498,200 | `nhg_limit_energy` |
| One-off guarantee fee | 0.4% | `nhg_fee` |

Source: https://www.nhg.nl/

## Benefits (toeslagen)

| Figure | Value | id |
|---|---|---|
| Healthcare allowance, maximum, single | €129 a month | `zorgtoeslag_max_single` |
| Healthcare allowance, maximum, with partner | €246 a month | `zorgtoeslag_max_partners` |
| Healthcare allowance, income limit, single | €40,857 | `zorgtoeslag_income_single` |
| Healthcare allowance, income limit, with partner | €51,142 | `zorgtoeslag_income_partners` |
| Rent allowance, maximum basic rent | €932.93 a month | `huurtoeslag_max_rent` |
| Rent allowance, asset limit, single | €38,479 | `huurtoeslag_assets_single` |
| Child benefit, child aged 0-5 | €295.07 a quarter | `kinderbijslag_0_5` |
| Child benefit, child aged 6-11 | €358.3 a quarter | `kinderbijslag_6_11` |
| Child benefit, child aged 12-17 | €421.53 a quarter | `kinderbijslag_12_17` |
| Child budget, per child under 12, maximum | €2,580 | `kgb_per_child_under_12` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/zorgtoeslag/content/kan-ik-zorgtoeslag-krijgen

## State pension (AOW), from 1 July 2026

| Figure | Value | id |
|---|---|---|
| AOW age in 2026 | 67 years and 3 months | `aow_age` |
| AOW, single, gross | €1,662.16 a month | `aow_single` |
| AOW, with partner, gross, each | €1,139.39 a month | `aow_partner` |
| Full AOW after insured years | 50 years (2% a year) | `aow_buildup` |

Source: https://www.svb.nl/en/aow-pension

## Inheritance tax

| Figure | Value | id |
|---|---|---|
| Exemption, partner | €828,035 | `inheritance_exempt_partner` |
| Exemption, child | €26,230 | `inheritance_exempt_child` |
| Exemption, others | €2,769 | `inheritance_exempt_other` |
| Lower rate up to | €158,669 | `inheritance_bracket` |
| Rates, partner and children | 10% / 20% | `inheritance_rates_child` |
| Rates, grandchildren | 18% / 36% | `inheritance_rates_grandchild` |
| Rates, others | 30% / 40% | `inheritance_rates_other` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/tarieven-erfbelasting

## Gift tax

| Figure | Value | id |
|---|---|---|
| Yearly exemption, parent to child | €6,908 | `gift_exempt_child` |
| Yearly exemption, others | €2,769 | `gift_exempt_other` |
| One-time higher exemption to a child aged 18-40 | €33,129 | `gift_one_time` |
| One-time exemption for an expensive study | €69,009 | `gift_one_time_study` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/schenken/content/tot-welk-bedrag-belastingvrij-schenken

## Company car

| Figure | Value | id |
|---|---|---|
| Private-use addition (bijtelling) | 22% | `bijtelling` |
| Electric car, up to a list price of €30,000 | 18% | `bijtelling_ev` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/werknemers-auto-van-de-zaak-fietsplan

## Highly skilled migrant salary norms (gross a month, excl. holiday pay)

| Figure | Value | id |
|---|---|---|
| Highly skilled migrant, 30 or older | €5,942 a month | `hsm_30_plus` |
| Highly skilled migrant, under 30 | €4,357 a month | `hsm_under_30` |
| Reduced norm (recent graduates) | €3,122 a month | `hsm_reduced` |
| EU Blue Card | €5,942 a month | `blue_card` |

Source: https://ind.nl/en/required-amounts-income-requirements

## Own company (BV)

| Figure | Value | id |
|---|---|---|
| Box 2 (dividend), up to €68,843 | 24.5% | `box2_rate_low` |
| Box 2, above that | 31% | `box2_rate_high` |
| Corporate income tax, up to €200,000 profit | 19% | `cit_low` |
| Corporate income tax, above that | 25.8% | `cit_high` |
| Minimum director-shareholder salary (customary wage) | €58,000 | `dga_salary` |

Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/ondernemer-bekijk-welke-cijfers-u-nodig-hebt-voor-uw-aangifte-inkomstenbelasting

## Health insurance

| Figure | Value | id |
|---|---|---|
| Mandatory deductible (eigen risico) | €385 | `mandatory_deductible` |

Source: https://www.government.nl/topics/health-insurance