Dutch income tax brackets and rates 2026
In 2026 Dutch income tax (box 1) has three brackets for people below state pension age: up to €38,883: 35.75%; €38,883 to €78,426: 37.56%; above €78,426: 49.50%. Tax credits (heffingskortingen) reduce the amount you actually pay.
Sources
Belastingdienst: rates and tax credits 2026
Miljoenennota 2027, Ministerie van Financiën
Last updated 10 October 2026.
Rates 2026
| Taxable income | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Above €78,426 | 49.50% |
Worked example
On €100,000, the top rate only applies to the last €21,574. Worked example using the 2026 rates for people below state pension age. The effective rate before credits is 39.4%; tax credits lower the amount you actually pay.
Proposed for 2027
- The employment tax credit (arbeidskorting) goes up by €173.
- The rates in the first and second brackets drop by 0.06 percentage points.
- The income at which the top rate starts stays at its 2026 level.
These are the government's 'technical' proposals in the 2027 tax plan; parliament votes on them this autumn.