Tax brackets and tariffs in the Netherlands (2026)

What are the tax brackets and tariffs in the Netherlands?

A bracket is a slice of your income, taxed at its own rate. That rate is the tariff. The Netherlands splits your income and assets across three boxes, each with its own tariffs.¹ Box 1 holds your work income and your own home. Box 2 covers a substantial interest of 5% or more in a company.² Box 3 covers your savings and investments.³ This page lists the brackets and tariffs per box for 2026, with 2025 beside them. The Box 3 deemed returns show 2026 only. We leave local taxes, VAT and gift or inheritance tax aside here. Want the full picture behind the tables? Read the Dutch tax rates overview. Arrived or left during the year? Then you file the M form, the return for your year of immigration or emigration.

What are the Box 1 brackets and tariffs?

Box 1 covers what you earn from work plus your own home. Three brackets split it. The tariff rises with your income. In 2026 you pay 35.75% up to €38,883 and 37.56% up to €78,426.¹ Above €78,426 the tariff is 49.50%.¹ The first-bracket tariff combines income tax with national-insurance contributions (premies volksverzekeringen).¹ In 2026 the income-tax part is 8.10%.¹ The rest covers the AOW and further national insurance.¹ If you arrived or left during the year, the premium part can differ. If you have the 30% ruling, part of your salary is tax-free. These tariffs apply to the taxable part.

What changes at the AOW state-pension age?

From the AOW age you no longer pay the AOW premium. The first-bracket tariff is therefore lower: 17.85% in 2026 and 17.92% in 2025.¹ The ceiling is €38,883, or €41,123 if you were born before 1 January 1946.¹ Brackets 2 and 3 stay the same as below AOW age.¹ If you reach AOW age during the year, the first-bracket tariff differs per month. Check the table from the Belastingdienst, the Dutch Tax Administration, for your month's percentage.¹

What are the Box 2 and Box 3 tariffs?

Box 2 taxes a substantial interest at two tariffs, 24.50% and 31%. You have a substantial interest once you hold 5% or more of the shares in a company.² Think of a director-major shareholder (DGA). In 2026 the 24.50% tariff applies up to €68,843.² Dividend and the gain when you sell such shares both land in this box.² If you hold shares below 5% as an ordinary investor, they count as wealth in Box 3.

Box 3 starts from a deemed return on your wealth, not your real gain. Each asset type has its own fixed percentage instead, the fictief rendement in Dutch.³ The tariff on that deemed return is 36%.³ The first €59,357 per person stays tax-free, €118,714 with a fiscal partner.⁴ The second table below lists the 2026 percentage per asset type. A second home and crypto both count as investments and other assets.³ Was your real return lower than the deemed return? Then you can report your actual return instead. How that calculation works, and the recovery scheme, lives in our Dutch wealth tax guide.

How much tax do you pay across the Box 1 brackets?

You pay each bracket's tariff on the slice that falls in it. Box 1 is progressive, so your whole income never falls in one bracket. Take a taxable income of €55,000 in 2026, below AOW age. Bracket 1 takes the first €38,883 at 35.75%, which is roughly €13,901 of tax.¹ Bracket 2 takes the remaining €16,117 at 37.56%, which is roughly €6,054.¹ Together that is about €19,955, before tax credits. Those usually lower the final amount. For every 2026 figure in one place, read the Dutch tax rates overview.

What changes for 2027 and 2028?

The 2026 tariffs are current and no official 2027 figures exist yet. Once the 2027 brackets and tariffs are set, we update this page. The bill to tax your actual return from 1 January 2028 is still waiting for a Senate vote.⁵ In September 2026 the cabinet proposed an amendment. It would tax gains on shares, bonds and other financial instruments only when you sell them.⁶ Parliament has not yet decided on it. A separate change hits the extra Box 3 exemption for green investments, such as green savings or a green fund. In 2026 it is €26,715 per person, or €53,430 with a fiscal partner.⁷ In 2027 it drops to €200 per person, €400 with a fiscal partner. From 1 January 2028 the exemption and the green tax credit both end.⁸ Our green investments guide has the details. The Netherlands has no separate capital-gains tax for private investors. Read why in no capital gains tax in the Netherlands.