Netherlands income tax rates
Statutory box 1 rate schedule for income from employment and home ownership, for taxpayers below AOW (state pension) age, tax year 2026.
| Current value | 3 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| In force until | 2026-12-31 |
| Official source | Wet inkomstenbelasting 2001, artikel 2.10 (tarief box 1) jo. Wet financiering sociale verzekeringen (premies volksverzekeringen), as indexed for tax year 2026 by the Belastingplan 2026; rates published by the Belastingdienst, 'Box 1: uitleg en tarieven' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THREE-BRACKET box 1 schedule for 2026 (bracket limits €38,883 and €78,426; rates 35.75% / 37.56% / 49.50%), re-verified digit-by-digit on 2026-07-20. The first-bracket rate of 35.75% is a COMBINED rate: 8.10% income tax plus 27.65% national insurance contributions (premies volksverzekeringen — AOW 17.90%, Anw 0.10%, Wlz 9.65%; the three components sum exactly to 27.65%). National insurance is levied only on the first bracket, which is why brackets 2 and 3 (37.56% and 49.50%) are pure income tax. Versus 2025 the first-bracket rate fell 0.07pp to 35.75% and the second rose 0.08pp to 37.56%; the 49.50% top rate is unchanged. Note that the 2026 bracket limits were indexed by a DELIBERATELY REDUCED tabelcorrectiefactor: the Wet behoud verlaagd btw-tarief op cultuur, media en sport financed the retention of the 9% VAT rate on culture, media and sport by limiting the annual inflation indexation of a number of income-tax and wage-tax amounts from 1 January 2026. TAXPAYERS AT OR ABOVE AOW AGE PAY A LOWER FIRST-BRACKET RATE because they no longer owe the 17.90% AOW contribution — their first-bracket rate is roughly 17.85%, and they have an extra intermediate bracket boundary (the AOW-age schedule splits the first band). The schedule served here is the below-AOW-age one, which covers the working population. BOX 1 IS ONLY ONE OF THREE SEPARATE REGIMES and this table is not a complete picture of Dutch personal taxation: box 2 (income from a substantial shareholding, >=5%) is taxed on its own two-band schedule at 24.5% / 31% and box 3 (savings and investments) is taxed on a deemed-return basis at a flat 36% on notional yield above a tax-free allowance — box 3 remains legally contested following the Hoge Raad rulings of 6 June 2024 requiring counter-proof of actual return, with a replacement 'werkelijk rendement' regime legislated to start later this decade. The box 2 and box 3 figures in this note are contextual and were not separately re-verified for 2026. Tax credits (heffingskortingen) — notably the algemene heffingskorting and arbeidskorting, both income-tapered — substantially reduce the tax actually due and are not reflected in these gross rates; the arbeidskorting taper in particular pushes the marginal effective rate on middle incomes well above the statutory 37.56%. Employer-side income-dependent Zvw healthcare contributions are levied separately and are not part of this schedule.
Get it programmatically
curl https://euroref.dev/v1/nl/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/nl/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/nl/income-taxOther Netherlands series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate