Dutch tax rates 2024 to 2026

One overview of the Dutch tax rates the Taxmo calculators use, per year, each with a link to the Belastingdienst page it was taken from. General information, not tax advice.

Income tax 2026 (box 1)

In 2026 box 1 income is taxed at 35.75% up to EUR 38,883, 37.56% up to EUR 78,426 and 49.5% above that. Box 1 covers income from work and home: wages, business profit, pensions and the owner-occupied home. The general tax credit is at most EUR 3,115 and shrinks by 6.398% of every euro above EUR 29,736. The labour tax credit peaks at EUR 5,685 around EUR 45,592 of labour income and then shrinks by 6.51% per euro.

Entrepreneurs

VAT, corporate tax and box 3

VAT is 21% as the standard rate, 9% reduced and 0% for exports and intra-EU business supplies. Corporate tax (vennootschapsbelasting) and the box 3 tax on savings and investments each have their own rates and thresholds; the page lists them per year with their sources, and the same constants are available as open data (CC0) at /api/public/tax-constants.json. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.

Frequently asked questions

What are the Dutch income tax rates?

In 2026: 35.75% up to EUR 38,883, 37.56% up to EUR 78,426 and 49.5% above that, for people below state pension age.

Where do these figures come from?

From the published tables of the Belastingdienst and the yearly Tax Plan. Each figure on the page links to its source, and the whole set is published as open data.

How often do the rates change?

Every year. Brackets, credits and thresholds are indexed on 1 January, and the Tax Plan can change rates as well.

More free calculators

Dutch tax brackets | Net salary calculator | VAT calculator | All Dutch tax calculators

Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.