Dutch Tax Figures 2026: Every Rate and Threshold

Every figure our calculators use for 2026, with the official source for each group. Last checked on 18 October 2026.

Income tax (Box 1), below AOW age

What2026
Bracket 1, up to €38,883
Includes national insurance contributions.
35.75%
End of bracket 1€38,883
Bracket 237.56%
End of bracket 2€78,426
Bracket 3 (top rate)49.5%

Source: Belastingschijven en tarieven

Tax credits

What2026
General tax credit, maximum€3,115
General tax credit falls from income of
Since 2025 measured on combined income, including the Box 3 benefit.
€29,736
General tax credit phase-out6.398%
Labour tax credit, maximum€5,685
Labour tax credit is zero from income of€132,920
Working-parent tax credit (IACK), maximum€3,032

Source: Bereken de algemene heffingskorting en arbeidskorting

Box 3 (savings and investments)

What2026
Tax-free allowance, per person€59,357
Tax-free allowance, fiscal partners€118,714
Debt threshold, per person€3,800
Notional return on savings
Provisional; final rate published in early 2027.
1.28%
Notional return on investments and other assets6%
Notional return on debts
Provisional; final rate published in early 2027.
2.7%
Box 3 tax rate36%

Source: Tax-free allowance

Own home

What2026
Eigenwoningforfait, WOZ €75,000 up to the villa threshold0.35%
Villa threshold (higher forfait above)€1,350,000
Mortgage interest deduction worth at most37.56%
Wet Hillen: share of the forfait-interest gap still deducted71.867%

Source: Eigenwoningforfait: wat is het en hoe moet ik het berekenen?

30% ruling

What2026
Tax-free share of salary
27% from 2027, unless the ruling started before 2024.
30%
Salary norm (taxable salary)€48,013
Salary norm, under 30 with a master's degree€36,497
Maximum tax-free allowance€78,600

Source: Can I apply for the Expat Scheme (30% facility)?

Self-employed (ZZP)

What2026
Self-employed deduction
€900 in 2027.
€1,200
Starters deduction€2,123
Hours criterion1,225 hours
SME profit exemption12.7%
Income-related healthcare contribution (Zvw)4.85%
Zvw contribution up to income of€79,409
Small business VAT scheme (KOR), revenue up to€20,000

Source: Ondernemersaftrek

Buying a home

What2026
Transfer tax, home you live in2%
Transfer tax, other homes8%
Transfer tax, non-residential10.4%
Starters exemption (age 18-34), price up to€555,000

Source: Moet ik overdrachtsbelasting betalen als ik een huis koop?

National Mortgage Guarantee (NHG)

What2026
Cost limit€470,000
Cost limit with energy-saving measures€498,200
One-off guarantee fee0.4%

Source: NHG

Benefits (toeslagen)

What2026
Healthcare allowance, maximum, single€129 a month
Healthcare allowance, maximum, with partner€246 a month
Healthcare allowance, income limit, single€40,857
Healthcare allowance, income limit, with partner€51,142
Rent allowance, maximum basic rent€932.93 a month
Rent allowance, asset limit, single€38,479
Child benefit, child aged 0-5€295.07 a quarter
Child benefit, child aged 6-11€358.30 a quarter
Child benefit, child aged 12-17€421.53 a quarter
Child budget, per child under 12, maximum€2,580

Source: Wat zijn de voorwaarden voor zorgtoeslag?

State pension (AOW), from 1 July 2026

What2026
AOW age in 202667 years and 3 months
AOW, single, gross€1,662.16 a month
AOW, with partner, gross, each€1,139.39 a month
Full AOW after insured years50 years (2% a year)

Source: AOW pension (SVB, pays the state pension)

Inheritance tax

What2026
Exemption, partner€828,035
Exemption, child€26,230
Exemption, others€2,769
Lower rate up to€158,669
Rates, partner and children10% / 20%
Rates, grandchildren18% / 36%
Rates, others30% / 40%

Source: Tarieven erfbelasting 2026

Gift tax

What2026
Yearly exemption, parent to child€6,908
Yearly exemption, others€2,769
One-time higher exemption to a child aged 18-40€33,129
One-time exemption for an expensive study€69,009

Source: Tot welk bedrag is een schenking belastingvrij in 2026?

Company car

What2026
Private-use addition (bijtelling)22%
Electric car, up to a list price of €30,00018%

Source: Werknemers: privégebruik auto van de zaak

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

What2026
Highly skilled migrant, 30 or older€5,942 a month
Highly skilled migrant, under 30€4,357 a month
Reduced norm (recent graduates)€3,122 a month
EU Blue Card€5,942 a month

Source: IND: required amounts

Own company (BV)

What2026
Box 2 (dividend), up to €68,84324.5%
Box 2, above that31%
Corporate income tax, up to €200,000 profit19%
Corporate income tax, above that25.8%
Minimum director-shareholder salary (customary wage)€58,000

Source: Ondernemer? Bekijk welke cijfers nodig zijn voor uw belastingaangifte

Health insurance

What2026
Mandatory deductible (eigen risico)€385

Source: Health insurance (Government.nl)

How we keep these figures right

Open data

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https://nltaxcalculator.nl/dutch-tax/dutch-tax-figures-2026.json

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