Personal income tax rates 2026 for income from (former and/or self-) employment and home ownership(also referred to as “box 1”)
Annual taxable income in 2026 (not reached AOW age)
| Taxable income | Tax rate |
|---|---|
| No more than €38,883 | 35.75% |
| More than €38,883 but not more than €78,426 | 37.56% |
| More than €78,426 | 49.50% |
These rates include income tax and social security contributions.
Reached the AOW (State pension) age (2026)
In 2026, the Dutch AOW (state pension) age is 67 years.
Lower rates apply in the first tax bracket (because no AOW premium is due).
If you are born on or after 1 January 1946
| Taxable income | Tax rate |
|---|---|
| No more than €38,883 | 17.85% |
| More than €38,883 but not more than €78,426 | 37.56% |
| More than €78,426 | 49.50% |
If you are born before 1 January 1946
| Taxable income | Tax rate |
|---|---|
| No more than €41,123 | 17.85% |
| More than €41,123 but not more than €78,426 | 37.56% |
| More than €78,426 | 49.50% |
Income-related health insurance contribution (2026)
The income-related health insurance contribution remains applicable in 2026.
| 2026 | |
|---|---|
| Employer contribution (high contribution) | 6.10% |
| Contribution withheld by employer/benefit agency or paid via assessment (low contribution) | 4.85% |
Maximum contribution income (2026): €79,409.
Tax rebates (heffingskortingen) 2026
Several tax rebates may apply. They reduce the income tax and social security contributions payable. The actual amount depends on income levels and is subject to phase-out above certain thresholds.
| Tax rebate | 2026 |
|---|---|
| Maximum general tax rebate (under AOW age) | €3,115 |
| Maximum labour tax rebate | €5,685 |
| Maximum income-related combination tax rebate | €3,032 |
| Elderly person tax rebate | up to €2,067 |
| Single elderly person tax rebate | €540 |
| Young disabled person tax rebate | €923 |
| Tax rebate green investments | 0.1% |
Bronnen: Belastingdienst (voorlopige aanslag 2026 + tabellen) en Belastingdienst groen beleggen.
Personal income tax rate 2026 for income from substantial share ownership
Applicable when owning 5% or more of the shares in a limited company (also referred to as “box 2”):
- 24.5% on income up to €68,843
- 31.0% on income above €68,843
This applies to dividends and capital gains.
Personal income tax rate 2026 for income from equity
Box 3 is taxed based on deemed returns on assets and debts (Overbruggingswet). For the 2026 provisional assessment, the Belastingdienst uses fixed deemed return percentages by asset category; the calculated return is taxed at 36%
During the transitional period (2023–2027), Box 3 tax is still calculated on the basis of deemed returns. However, taxpayers may choose to provide counter-evidence if their actual return is lower than the deemed return calculated by the Dutch tax authorities. If sufficient evidence is provided, taxation must be reduced accordingly.
A new Box 3 system based on actual returns is expected to be introduced from 2028 onwards. Until then, taxation remains based on deemed returns, with the option to claim counter-evidence.
