Where this stands

The government presented the Belastingplan 2027 on Prinsjesdag in September 2026. Parliament votes on it in November and December, so the figures below are proposals until then. The calculators on this site switch to 2027 once the rates are final.

Income tax (Box 1)

First bracket: 36.23% up to €39,247 (2026: 35.75% up to €38,883)
Second bracket: 38.16% up to €78,426 (2026: 37.56%)
Top bracket: 49.50% above €78,426, unchanged

The first two rates go up slightly, but so do the tax credits below, so for most employees take-home pay changes only a little.

Tax credits

General tax credit (algemene heffingskorting): up to €3,154 (2026: €3,115)
Labour tax credit (arbeidskorting): up to €5,929 (2026: €5,685)
Elderly tax credit (ouderenkorting): up to €1,993 (2026: €2,067)
Self-employed deduction (zelfstandigenaftrek): €900 (2026: €1,200)

For expats: the 30% ruling

As already legislated, the tax-free part of the 30% ruling drops to 27% of salary from 1 January 2027, and the salary thresholds rise with it. If your ruling started before 2024, check whether transitional rules keep you at 30%.

Other changes worth knowing

Tax-free travel allowance from your employer: €0.25 per kilometre (2026: €0.23).
Electric company cars: the private-use addition (bijtelling) rises from 18% to 20% of the catalogue value up to the cap.
Healthcare allowance (zorgtoeslag) goes up; the compulsory health insurance excess (eigen risico) rises from €385 to €400.
Transfer tax on your own home stays at 2%.

Box 3: no new system yet

The Belastingplan 2027 contains no new Box 3 measure. The separate bill to tax actual returns from 2028 still has to pass the Eerste Kamer. The tax exemption and credit for green investments in Box 3 end on 1 January 2028.

See what the planned 2028 system would mean for you in the Box 3 from 2028 simulator.