{
  "title": "Dutch tax figures 2026",
  "year": 2026,
  "reviewed": "2026-10-18",
  "publisher": "NL Tax Calculator",
  "homepage": "https://nltaxcalculator.nl/dutch-tax/dutch-tax-figures-2026",
  "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"
  },
  "groups": [
    {
      "id": "box1",
      "title": "Income tax (Box 1), below AOW age",
      "title_nl": "Inkomstenbelasting (box 1), onder de AOW-leeftijd",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen",
        "title": "Belastingschijven en tarieven"
      },
      "figures": [
        {
          "id": "box1_rate_1",
          "label": "Bracket 1, up to €38,883",
          "label_nl": "Schijf 1, tot € 38.883",
          "value": 0.3575,
          "unit": "pct",
          "note": "Includes national insurance contributions."
        },
        {
          "id": "box1_limit_1",
          "label": "End of bracket 1",
          "label_nl": "Einde schijf 1",
          "value": 38883,
          "unit": "eur"
        },
        {
          "id": "box1_rate_2",
          "label": "Bracket 2",
          "label_nl": "Schijf 2",
          "value": 0.3756,
          "unit": "pct"
        },
        {
          "id": "box1_limit_2",
          "label": "End of bracket 2",
          "label_nl": "Einde schijf 2",
          "value": 78426,
          "unit": "eur"
        },
        {
          "id": "box1_rate_3",
          "label": "Bracket 3 (top rate)",
          "label_nl": "Schijf 3 (toptarief)",
          "value": 0.495,
          "unit": "pct"
        }
      ]
    },
    {
      "id": "credits",
      "title": "Tax credits",
      "title_nl": "Heffingskortingen",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hulpmiddel-berekenen-algemene-heffingskorting-of-arbeidskorting",
        "title": "Bereken de algemene heffingskorting en arbeidskorting"
      },
      "figures": [
        {
          "id": "ahk_max",
          "label": "General tax credit, maximum",
          "label_nl": "Algemene heffingskorting, maximum",
          "value": 3115,
          "unit": "eur"
        },
        {
          "id": "ahk_phaseout_from",
          "label": "General tax credit falls from income of",
          "label_nl": "Algemene heffingskorting daalt vanaf een inkomen van",
          "value": 29736,
          "unit": "eur",
          "note": "Since 2025 measured on combined income, including the Box 3 benefit."
        },
        {
          "id": "ahk_phaseout_rate",
          "label": "General tax credit phase-out",
          "label_nl": "Afbouw algemene heffingskorting",
          "value": 0.06398,
          "unit": "pct"
        },
        {
          "id": "ak_max",
          "label": "Labour tax credit, maximum",
          "label_nl": "Arbeidskorting, maximum",
          "value": 5685,
          "unit": "eur"
        },
        {
          "id": "ak_zero_at",
          "label": "Labour tax credit is zero from income of",
          "label_nl": "Arbeidskorting is nul vanaf een inkomen van",
          "value": 132920,
          "unit": "eur"
        },
        {
          "id": "iack_max",
          "label": "Working-parent tax credit (IACK), maximum",
          "label_nl": "Inkomensafhankelijke combinatiekorting (IACK), maximum",
          "value": 3032,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "box3",
      "title": "Box 3 (savings and investments)",
      "title_nl": "Box 3 (sparen en beleggen)",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/tax-free-allowance",
        "title": "Tax-free allowance"
      },
      "figures": [
        {
          "id": "box3_allowance",
          "label": "Tax-free allowance, per person",
          "label_nl": "Heffingsvrij vermogen, per persoon",
          "value": 59357,
          "unit": "eur"
        },
        {
          "id": "box3_allowance_partners",
          "label": "Tax-free allowance, fiscal partners",
          "label_nl": "Heffingsvrij vermogen, fiscale partners",
          "value": 118714,
          "unit": "eur"
        },
        {
          "id": "box3_debt_threshold",
          "label": "Debt threshold, per person",
          "label_nl": "Schuldendrempel, per persoon",
          "value": 3800,
          "unit": "eur"
        },
        {
          "id": "box3_return_savings",
          "label": "Notional return on savings",
          "label_nl": "Forfaitair rendement spaargeld",
          "value": 0.0128,
          "unit": "pct",
          "note": "Provisional; final rate published in early 2027."
        },
        {
          "id": "box3_return_investments",
          "label": "Notional return on investments and other assets",
          "label_nl": "Forfaitair rendement beleggingen en overige bezittingen",
          "value": 0.06,
          "unit": "pct"
        },
        {
          "id": "box3_return_debts",
          "label": "Notional return on debts",
          "label_nl": "Forfaitair rendement schulden",
          "value": 0.027,
          "unit": "pct",
          "note": "Provisional; final rate published in early 2027."
        },
        {
          "id": "box3_rate",
          "label": "Box 3 tax rate",
          "label_nl": "Tarief box 3",
          "value": 0.36,
          "unit": "pct"
        }
      ]
    },
    {
      "id": "home",
      "title": "Own home",
      "title_nl": "Eigen woning",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/hoe-werkt-eigenwoningforfait",
        "title": "Eigenwoningforfait: wat is het en hoe moet ik het berekenen?"
      },
      "figures": [
        {
          "id": "ewf_rate",
          "label": "Eigenwoningforfait, WOZ €75,000 up to the villa threshold",
          "label_nl": "Eigenwoningforfait, WOZ € 75.000 tot de villagrens",
          "value": 0.0035,
          "unit": "pct"
        },
        {
          "id": "ewf_villa_threshold",
          "label": "Villa threshold (higher forfait above)",
          "label_nl": "Villagrens (hoger forfait daarboven)",
          "value": 1350000,
          "unit": "eur"
        },
        {
          "id": "mortgage_deduction_cap",
          "label": "Mortgage interest deduction worth at most",
          "label_nl": "Hypotheekrenteaftrek levert maximaal op",
          "value": 0.3756,
          "unit": "pct"
        },
        {
          "id": "hillen",
          "label": "Wet Hillen: share of the forfait-interest gap still deducted",
          "label_nl": "Wet Hillen: deel van het verschil dat nog aftrekbaar is",
          "value": 0.71867,
          "unit": "pct"
        }
      ]
    },
    {
      "id": "ruling",
      "title": "30% ruling",
      "title_nl": "30%-regeling",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/en/individuals/content/coming-to-work-in-the-netherlands-30-percent-facility",
        "title": "Can I apply for the Expat Scheme (30% facility)?"
      },
      "figures": [
        {
          "id": "ruling_pct",
          "label": "Tax-free share of salary",
          "label_nl": "Onbelast deel van het salaris",
          "value": 0.3,
          "unit": "pct",
          "note": "27% from 2027, unless the ruling started before 2024."
        },
        {
          "id": "ruling_salary_norm",
          "label": "Salary norm (taxable salary)",
          "label_nl": "Salarisnorm (belastbaar loon)",
          "value": 48013,
          "unit": "eur"
        },
        {
          "id": "ruling_salary_norm_young",
          "label": "Salary norm, under 30 with a master's degree",
          "label_nl": "Salarisnorm, jonger dan 30 met een masterdiploma",
          "value": 36497,
          "unit": "eur"
        },
        {
          "id": "ruling_max_exemption",
          "label": "Maximum tax-free allowance",
          "label_nl": "Maximale onbelaste vergoeding",
          "value": 78600,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "self_employed",
      "title": "Self-employed (ZZP)",
      "title_nl": "Zelfstandigen (zzp)",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/ondernemersaftrek/ondernemersaftrek",
        "title": "Ondernemersaftrek"
      },
      "figures": [
        {
          "id": "self_employed_deduction",
          "label": "Self-employed deduction",
          "label_nl": "Zelfstandigenaftrek",
          "value": 1200,
          "unit": "eur",
          "note": "€900 in 2027."
        },
        {
          "id": "starters_deduction",
          "label": "Starters deduction",
          "label_nl": "Startersaftrek",
          "value": 2123,
          "unit": "eur"
        },
        {
          "id": "hours_criterion",
          "label": "Hours criterion",
          "label_nl": "Urencriterium",
          "value": 1225,
          "unit": "hours"
        },
        {
          "id": "sme_profit_exemption",
          "label": "SME profit exemption",
          "label_nl": "Mkb-winstvrijstelling",
          "value": 0.127,
          "unit": "pct"
        },
        {
          "id": "zvw_self_employed",
          "label": "Income-related healthcare contribution (Zvw)",
          "label_nl": "Inkomensafhankelijke bijdrage Zvw",
          "value": 0.0485,
          "unit": "pct"
        },
        {
          "id": "zvw_max_income",
          "label": "Zvw contribution up to income of",
          "label_nl": "Zvw-bijdrage tot een inkomen van",
          "value": 79409,
          "unit": "eur"
        },
        {
          "id": "kor_threshold",
          "label": "Small business VAT scheme (KOR), revenue up to",
          "label_nl": "Kleineondernemersregeling (KOR), omzet tot",
          "value": 20000,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "buying",
      "title": "Buying a home",
      "title_nl": "Een huis kopen",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/koopwoning/content/overdrachtsbelasting-betalen-bij-koop-huis",
        "title": "Moet ik overdrachtsbelasting betalen als ik een huis koop?"
      },
      "figures": [
        {
          "id": "transfer_tax_own_home",
          "label": "Transfer tax, home you live in",
          "label_nl": "Overdrachtsbelasting, woning waarin je woont",
          "value": 0.02,
          "unit": "pct"
        },
        {
          "id": "transfer_tax_other_home",
          "label": "Transfer tax, other homes",
          "label_nl": "Overdrachtsbelasting, andere woningen",
          "value": 0.08,
          "unit": "pct"
        },
        {
          "id": "transfer_tax_non_residential",
          "label": "Transfer tax, non-residential",
          "label_nl": "Overdrachtsbelasting, niet-woningen",
          "value": 0.104,
          "unit": "pct"
        },
        {
          "id": "starters_exemption_cap",
          "label": "Starters exemption (age 18-34), price up to",
          "label_nl": "Startersvrijstelling (18-34 jaar), koopsom tot",
          "value": 555000,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "nhg",
      "title": "National Mortgage Guarantee (NHG)",
      "title_nl": "Nationale Hypotheek Garantie (NHG)",
      "source": {
        "url": "https://www.nhg.nl/",
        "title": "NHG"
      },
      "figures": [
        {
          "id": "nhg_limit",
          "label": "Cost limit",
          "label_nl": "Kostengrens",
          "value": 470000,
          "unit": "eur"
        },
        {
          "id": "nhg_limit_energy",
          "label": "Cost limit with energy-saving measures",
          "label_nl": "Kostengrens met energiebesparende maatregelen",
          "value": 498200,
          "unit": "eur"
        },
        {
          "id": "nhg_fee",
          "label": "One-off guarantee fee",
          "label_nl": "Eenmalige borgtochtprovisie",
          "value": 0.004,
          "unit": "pct"
        }
      ]
    },
    {
      "id": "benefits",
      "title": "Benefits (toeslagen)",
      "title_nl": "Toeslagen",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/zorgtoeslag/content/kan-ik-zorgtoeslag-krijgen",
        "title": "Wat zijn de voorwaarden voor zorgtoeslag?"
      },
      "figures": [
        {
          "id": "zorgtoeslag_max_single",
          "label": "Healthcare allowance, maximum, single",
          "label_nl": "Zorgtoeslag, maximum, alleenstaand",
          "value": 129,
          "unit": "eur_month"
        },
        {
          "id": "zorgtoeslag_max_partners",
          "label": "Healthcare allowance, maximum, with partner",
          "label_nl": "Zorgtoeslag, maximum, met partner",
          "value": 246,
          "unit": "eur_month"
        },
        {
          "id": "zorgtoeslag_income_single",
          "label": "Healthcare allowance, income limit, single",
          "label_nl": "Zorgtoeslag, inkomensgrens, alleenstaand",
          "value": 40857,
          "unit": "eur"
        },
        {
          "id": "zorgtoeslag_income_partners",
          "label": "Healthcare allowance, income limit, with partner",
          "label_nl": "Zorgtoeslag, inkomensgrens, met partner",
          "value": 51142,
          "unit": "eur"
        },
        {
          "id": "huurtoeslag_max_rent",
          "label": "Rent allowance, maximum basic rent",
          "label_nl": "Huurtoeslag, maximale kale huur",
          "value": 932.93,
          "unit": "eur_month"
        },
        {
          "id": "huurtoeslag_assets_single",
          "label": "Rent allowance, asset limit, single",
          "label_nl": "Huurtoeslag, vermogensgrens, alleenstaand",
          "value": 38479,
          "unit": "eur"
        },
        {
          "id": "kinderbijslag_0_5",
          "label": "Child benefit, child aged 0-5",
          "label_nl": "Kinderbijslag, kind van 0-5 jaar",
          "value": 295.07,
          "unit": "eur_quarter"
        },
        {
          "id": "kinderbijslag_6_11",
          "label": "Child benefit, child aged 6-11",
          "label_nl": "Kinderbijslag, kind van 6-11 jaar",
          "value": 358.3,
          "unit": "eur_quarter"
        },
        {
          "id": "kinderbijslag_12_17",
          "label": "Child benefit, child aged 12-17",
          "label_nl": "Kinderbijslag, kind van 12-17 jaar",
          "value": 421.53,
          "unit": "eur_quarter"
        },
        {
          "id": "kgb_per_child_under_12",
          "label": "Child budget, per child under 12, maximum",
          "label_nl": "Kindgebonden budget, per kind onder 12, maximum",
          "value": 2580,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "pension",
      "title": "State pension (AOW), from 1 July 2026",
      "title_nl": "AOW, vanaf 1 juli 2026",
      "source": {
        "url": "https://www.svb.nl/en/aow-pension",
        "title": "AOW pension (SVB, pays the state pension)"
      },
      "figures": [
        {
          "id": "aow_age",
          "label": "AOW age in 2026",
          "label_nl": "AOW-leeftijd in 2026",
          "value": "67 years and 3 months",
          "unit": "text"
        },
        {
          "id": "aow_single",
          "label": "AOW, single, gross",
          "label_nl": "AOW, alleenstaand, bruto",
          "value": 1662.16,
          "unit": "eur_month"
        },
        {
          "id": "aow_partner",
          "label": "AOW, with partner, gross, each",
          "label_nl": "AOW, met partner, bruto, per persoon",
          "value": 1139.39,
          "unit": "eur_month"
        },
        {
          "id": "aow_buildup",
          "label": "Full AOW after insured years",
          "label_nl": "Volledige AOW na verzekerde jaren",
          "value": "50 years (2% a year)",
          "unit": "text"
        }
      ]
    },
    {
      "id": "inheritance",
      "title": "Inheritance tax",
      "title_nl": "Erfbelasting",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/erfbelasting/content/tarieven-erfbelasting",
        "title": "Tarieven erfbelasting 2026"
      },
      "figures": [
        {
          "id": "inheritance_exempt_partner",
          "label": "Exemption, partner",
          "label_nl": "Vrijstelling, partner",
          "value": 828035,
          "unit": "eur"
        },
        {
          "id": "inheritance_exempt_child",
          "label": "Exemption, child",
          "label_nl": "Vrijstelling, kind",
          "value": 26230,
          "unit": "eur"
        },
        {
          "id": "inheritance_exempt_other",
          "label": "Exemption, others",
          "label_nl": "Vrijstelling, anderen",
          "value": 2769,
          "unit": "eur"
        },
        {
          "id": "inheritance_bracket",
          "label": "Lower rate up to",
          "label_nl": "Laag tarief tot",
          "value": 158669,
          "unit": "eur"
        },
        {
          "id": "inheritance_rates_child",
          "label": "Rates, partner and children",
          "label_nl": "Tarieven, partner en kinderen",
          "value": "10% / 20%",
          "unit": "text"
        },
        {
          "id": "inheritance_rates_grandchild",
          "label": "Rates, grandchildren",
          "label_nl": "Tarieven, kleinkinderen",
          "value": "18% / 36%",
          "unit": "text"
        },
        {
          "id": "inheritance_rates_other",
          "label": "Rates, others",
          "label_nl": "Tarieven, anderen",
          "value": "30% / 40%",
          "unit": "text"
        }
      ]
    },
    {
      "id": "gift",
      "title": "Gift tax",
      "title_nl": "Schenkbelasting",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/schenken/content/tot-welk-bedrag-belastingvrij-schenken",
        "title": "Tot welk bedrag is een schenking belastingvrij in 2026?"
      },
      "figures": [
        {
          "id": "gift_exempt_child",
          "label": "Yearly exemption, parent to child",
          "label_nl": "Jaarlijkse vrijstelling, ouder aan kind",
          "value": 6908,
          "unit": "eur"
        },
        {
          "id": "gift_exempt_other",
          "label": "Yearly exemption, others",
          "label_nl": "Jaarlijkse vrijstelling, anderen",
          "value": 2769,
          "unit": "eur"
        },
        {
          "id": "gift_one_time",
          "label": "One-time higher exemption to a child aged 18-40",
          "label_nl": "Eenmalig verhoogde vrijstelling aan een kind van 18-40",
          "value": 33129,
          "unit": "eur"
        },
        {
          "id": "gift_one_time_study",
          "label": "One-time exemption for an expensive study",
          "label_nl": "Eenmalige vrijstelling voor een dure studie",
          "value": 69009,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "car",
      "title": "Company car",
      "title_nl": "Auto van de zaak",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/werknemers-auto-van-de-zaak-fietsplan",
        "title": "Werknemers: privégebruik auto van de zaak"
      },
      "figures": [
        {
          "id": "bijtelling",
          "label": "Private-use addition (bijtelling)",
          "label_nl": "Bijtelling",
          "value": 0.22,
          "unit": "pct"
        },
        {
          "id": "bijtelling_ev",
          "label": "Electric car, up to a list price of €30,000",
          "label_nl": "Elektrische auto, tot een cataloguswaarde van € 30.000",
          "value": 0.18,
          "unit": "pct"
        }
      ]
    },
    {
      "id": "visa",
      "title": "Highly skilled migrant salary norms (gross a month, excl. holiday pay)",
      "title_nl": "Salarisnormen kennismigranten (bruto per maand, zonder vakantiegeld)",
      "source": {
        "url": "https://ind.nl/en/required-amounts-income-requirements",
        "title": "IND: required amounts"
      },
      "figures": [
        {
          "id": "hsm_30_plus",
          "label": "Highly skilled migrant, 30 or older",
          "label_nl": "Kennismigrant, 30 jaar of ouder",
          "value": 5942,
          "unit": "eur_month"
        },
        {
          "id": "hsm_under_30",
          "label": "Highly skilled migrant, under 30",
          "label_nl": "Kennismigrant, jonger dan 30",
          "value": 4357,
          "unit": "eur_month"
        },
        {
          "id": "hsm_reduced",
          "label": "Reduced norm (recent graduates)",
          "label_nl": "Verlaagd criterium (pas afgestudeerd)",
          "value": 3122,
          "unit": "eur_month"
        },
        {
          "id": "blue_card",
          "label": "EU Blue Card",
          "label_nl": "Europese blauwe kaart",
          "value": 5942,
          "unit": "eur_month"
        }
      ]
    },
    {
      "id": "box2",
      "title": "Own company (BV)",
      "title_nl": "Eigen bv",
      "source": {
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/belastingaangifte/content/ondernemer-bekijk-welke-cijfers-u-nodig-hebt-voor-uw-aangifte-inkomstenbelasting",
        "title": "Ondernemer? Bekijk welke cijfers nodig zijn voor uw belastingaangifte"
      },
      "figures": [
        {
          "id": "box2_rate_low",
          "label": "Box 2 (dividend), up to €68,843",
          "label_nl": "Box 2 (dividend), tot € 68.843",
          "value": 0.245,
          "unit": "pct"
        },
        {
          "id": "box2_rate_high",
          "label": "Box 2, above that",
          "label_nl": "Box 2, daarboven",
          "value": 0.31,
          "unit": "pct"
        },
        {
          "id": "cit_low",
          "label": "Corporate income tax, up to €200,000 profit",
          "label_nl": "Vennootschapsbelasting, tot € 200.000 winst",
          "value": 0.19,
          "unit": "pct"
        },
        {
          "id": "cit_high",
          "label": "Corporate income tax, above that",
          "label_nl": "Vennootschapsbelasting, daarboven",
          "value": 0.258,
          "unit": "pct"
        },
        {
          "id": "dga_salary",
          "label": "Minimum director-shareholder salary (customary wage)",
          "label_nl": "Gebruikelijk loon dga, minimaal",
          "value": 58000,
          "unit": "eur"
        }
      ]
    },
    {
      "id": "health",
      "title": "Health insurance",
      "title_nl": "Zorgverzekering",
      "source": {
        "url": "https://www.government.nl/topics/health-insurance",
        "title": "Health insurance (Government.nl)"
      },
      "figures": [
        {
          "id": "mandatory_deductible",
          "label": "Mandatory deductible (eigen risico)",
          "label_nl": "Verplicht eigen risico",
          "value": 385,
          "unit": "eur"
        }
      ]
    }
  ]
}