# Dutch tax figures 2024-2026, year by year

The core income tax figures for each year, side by side: Box 1 brackets, tax credits, Box 3, the own home, the 30% ruling and the self-employed deduction.

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.

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.

| Figure | 2024 | 2025 | 2026 | id |
|---|---|---|---|---|
| Box 1 rate, bracket 1 (incl. national insurance) | 36.97% | 35.82% | 35.75% | `box1_rate_1` |
| End of bracket 1 | €75,518 | €38,441 | €38,883 | `box1_limit_1` |
| Box 1 rate, bracket 2 | 49.5% | 37.48% | 37.56% | `box1_rate_2` |
| End of bracket 2 | – | €76,817 | €78,426 | `box1_limit_2` |
| Box 1 rate, bracket 3 | – | 49.5% | 49.5% | `box1_rate_3` |
| Box 1 top rate | 49.5% | 49.5% | 49.5% | `box1_rate_top` |
| Box 1 rate, bracket 1, at AOW age | 19.07% | 17.92% | 17.85% | `box1_aow_rate_1` |
| General tax credit, maximum | €3,362 | €3,068 | €3,115 | `ahk_max` |
| General tax credit falls from income of | €24,812 | €28,406 | €29,736 | `ahk_phaseout_from` |
| General tax credit phase-out rate | 6.63% | 6.337% | 6.398% | `ahk_phaseout_rate` |
| General tax credit at AOW age, maximum | €1,735 | €1,536 | €1,556 | `ahk_aow_max` |
| Labour tax credit, maximum | €5,532 | €5,599 | €5,685 | `ak_max` |
| Labour tax credit is zero from income of | €124,934 | €129,078 | €132,920 | `ak_zero_at` |
| Box 3 tax-free allowance, per person | €57,000 | €57,684 | €59,357 | `box3_allowance` |
| Box 3 tax-free allowance, fiscal partners | €114,000 | €115,368 | €118,714 | `box3_allowance_partners` |
| Box 3 debt threshold, per person | €3,700 | €3,800 | €3,800 | `box3_debt_threshold` |
| Box 3 notional return on savings | 1.44% | 1.37% | 1.28% | `box3_return_savings` |
| Box 3 notional return on investments | 6.04% | 5.88% | 6% | `box3_return_investments` |
| Box 3 notional return on debts | 2.61% | 2.7% | 2.7% | `box3_return_debts` |
| Box 3 tax rate | 36% | 36% | 36% | `box3_rate` |
| Eigenwoningforfait villa threshold | €1,310,000 | €1,330,000 | €1,350,000 | `ewf_villa_threshold` |
| Wet Hillen: share of the forfait-interest gap still deducted | 80% | 76.667% | 71.867% | `hillen` |
| Mortgage interest deduction worth at most | 36.97% | 37.48% | 37.56% | `mortgage_deduction_cap` |
| 30% ruling: tax-free share of salary | 30% | 30% | 30% | `ruling_pct` |
| 30% ruling: salary norm (taxable salary) | €46,107 | €46,660 | €48,013 | `ruling_salary_norm` |
| 30% ruling: maximum tax-free allowance | €69,900 | €73,800 | €78,600 | `ruling_max_exemption` |
| Self-employed deduction (zelfstandigenaftrek) | €3,750 | €2,470 | €1,200 | `self_employed_deduction` |
| SME profit exemption | 13.31% | 12.7% | 12.7% | `sme_profit_exemption` |