{
  "title": "Dutch tax figures 2024-2026, year by year",
  "description": "The core income tax figures for every supported year side by side, to compare years or check a past return.",
  "publisher": "NL Tax Calculator",
  "homepage": "https://nltaxcalculator.nl/dutch-tax/datasets",
  "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.",
  "units": {
    "eur": "euros a year unless stated",
    "eur_month": "euros a month",
    "eur_quarter": "euros a quarter",
    "pct": "fraction (0.3756 = 37.56%)",
    "hours": "hours a year",
    "text": "text"
  },
  "years": [
    2024,
    2025,
    2026
  ],
  "note": "2024 had two Box 1 brackets (36.97% and 49.5%); from 2025 there are three, so \"bracket 2\" in 2024 is the top rate, while in 2025 and 2026 it is the middle one. Compare box1_rate_top across years for the top rate.",
  "figures": [
    {
      "id": "box1_rate_1",
      "group": "box1",
      "label": "Box 1 rate, bracket 1 (incl. national insurance)",
      "unit": "pct",
      "values": {
        "2024": 0.3697,
        "2025": 0.3582,
        "2026": 0.3575
      }
    },
    {
      "id": "box1_limit_1",
      "group": "box1",
      "label": "End of bracket 1",
      "unit": "eur",
      "values": {
        "2024": 75518,
        "2025": 38441,
        "2026": 38883
      }
    },
    {
      "id": "box1_rate_2",
      "group": "box1",
      "label": "Box 1 rate, bracket 2",
      "unit": "pct",
      "values": {
        "2024": 0.495,
        "2025": 0.3748,
        "2026": 0.3756
      }
    },
    {
      "id": "box1_limit_2",
      "group": "box1",
      "label": "End of bracket 2",
      "unit": "eur",
      "values": {
        "2024": null,
        "2025": 76817,
        "2026": 78426
      }
    },
    {
      "id": "box1_rate_3",
      "group": "box1",
      "label": "Box 1 rate, bracket 3",
      "unit": "pct",
      "values": {
        "2024": null,
        "2025": 0.495,
        "2026": 0.495
      }
    },
    {
      "id": "box1_rate_top",
      "group": "box1",
      "label": "Box 1 top rate",
      "unit": "pct",
      "values": {
        "2024": 0.495,
        "2025": 0.495,
        "2026": 0.495
      }
    },
    {
      "id": "box1_aow_rate_1",
      "group": "box1",
      "label": "Box 1 rate, bracket 1, at AOW age",
      "unit": "pct",
      "values": {
        "2024": 0.1907,
        "2025": 0.1792,
        "2026": 0.1785
      }
    },
    {
      "id": "ahk_max",
      "group": "credits",
      "label": "General tax credit, maximum",
      "unit": "eur",
      "values": {
        "2024": 3362,
        "2025": 3068,
        "2026": 3115
      }
    },
    {
      "id": "ahk_phaseout_from",
      "group": "credits",
      "label": "General tax credit falls from income of",
      "unit": "eur",
      "values": {
        "2024": 24812,
        "2025": 28406,
        "2026": 29736
      }
    },
    {
      "id": "ahk_phaseout_rate",
      "group": "credits",
      "label": "General tax credit phase-out rate",
      "unit": "pct",
      "values": {
        "2024": 0.0663,
        "2025": 0.06337,
        "2026": 0.06398
      }
    },
    {
      "id": "ahk_aow_max",
      "group": "credits",
      "label": "General tax credit at AOW age, maximum",
      "unit": "eur",
      "values": {
        "2024": 1735,
        "2025": 1536,
        "2026": 1556
      }
    },
    {
      "id": "ak_max",
      "group": "credits",
      "label": "Labour tax credit, maximum",
      "unit": "eur",
      "values": {
        "2024": 5532,
        "2025": 5599,
        "2026": 5685
      }
    },
    {
      "id": "ak_zero_at",
      "group": "credits",
      "label": "Labour tax credit is zero from income of",
      "unit": "eur",
      "values": {
        "2024": 124934,
        "2025": 129078,
        "2026": 132920
      }
    },
    {
      "id": "box3_allowance",
      "group": "box3",
      "label": "Box 3 tax-free allowance, per person",
      "unit": "eur",
      "values": {
        "2024": 57000,
        "2025": 57684,
        "2026": 59357
      }
    },
    {
      "id": "box3_allowance_partners",
      "group": "box3",
      "label": "Box 3 tax-free allowance, fiscal partners",
      "unit": "eur",
      "values": {
        "2024": 114000,
        "2025": 115368,
        "2026": 118714
      }
    },
    {
      "id": "box3_debt_threshold",
      "group": "box3",
      "label": "Box 3 debt threshold, per person",
      "unit": "eur",
      "values": {
        "2024": 3700,
        "2025": 3800,
        "2026": 3800
      }
    },
    {
      "id": "box3_return_savings",
      "group": "box3",
      "label": "Box 3 notional return on savings",
      "unit": "pct",
      "values": {
        "2024": 0.0144,
        "2025": 0.0137,
        "2026": 0.0128
      }
    },
    {
      "id": "box3_return_investments",
      "group": "box3",
      "label": "Box 3 notional return on investments",
      "unit": "pct",
      "values": {
        "2024": 0.0604,
        "2025": 0.0588,
        "2026": 0.06
      }
    },
    {
      "id": "box3_return_debts",
      "group": "box3",
      "label": "Box 3 notional return on debts",
      "unit": "pct",
      "values": {
        "2024": 0.0261,
        "2025": 0.027,
        "2026": 0.027
      }
    },
    {
      "id": "box3_rate",
      "group": "box3",
      "label": "Box 3 tax rate",
      "unit": "pct",
      "values": {
        "2024": 0.36,
        "2025": 0.36,
        "2026": 0.36
      }
    },
    {
      "id": "ewf_villa_threshold",
      "group": "home",
      "label": "Eigenwoningforfait villa threshold",
      "unit": "eur",
      "values": {
        "2024": 1310000,
        "2025": 1330000,
        "2026": 1350000
      }
    },
    {
      "id": "hillen",
      "group": "home",
      "label": "Wet Hillen: share of the forfait-interest gap still deducted",
      "unit": "pct",
      "values": {
        "2024": 0.8,
        "2025": 0.76667,
        "2026": 0.71867
      }
    },
    {
      "id": "mortgage_deduction_cap",
      "group": "home",
      "label": "Mortgage interest deduction worth at most",
      "unit": "pct",
      "values": {
        "2024": 0.3697,
        "2025": 0.3748,
        "2026": 0.3756
      }
    },
    {
      "id": "ruling_pct",
      "group": "ruling",
      "label": "30% ruling: tax-free share of salary",
      "unit": "pct",
      "values": {
        "2024": 0.3,
        "2025": 0.3,
        "2026": 0.3
      }
    },
    {
      "id": "ruling_salary_norm",
      "group": "ruling",
      "label": "30% ruling: salary norm (taxable salary)",
      "unit": "eur",
      "values": {
        "2024": 46107,
        "2025": 46660,
        "2026": 48013
      }
    },
    {
      "id": "ruling_max_exemption",
      "group": "ruling",
      "label": "30% ruling: maximum tax-free allowance",
      "unit": "eur",
      "values": {
        "2024": 69900,
        "2025": 73800,
        "2026": 78600
      }
    },
    {
      "id": "self_employed_deduction",
      "group": "self_employed",
      "label": "Self-employed deduction (zelfstandigenaftrek)",
      "unit": "eur",
      "values": {
        "2024": 3750,
        "2025": 2470,
        "2026": 1200
      }
    },
    {
      "id": "sme_profit_exemption",
      "group": "self_employed",
      "label": "SME profit exemption",
      "unit": "pct",
      "values": {
        "2024": 0.1331,
        "2025": 0.127,
        "2026": 0.127
      }
    }
  ]
}