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. 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.
In short
Box 1 runs on three brackets in 2026, at 35.75%, 37.56% and 49.50%. The ceilings sit at €38,883 and €78,426.¹
From the AOW state-pension age the first-bracket tariff drops to 17.85% in 2026.¹
A substantial interest of 5% or more pays 24.50% up to €68,843 in 2026, then 31%.²
Box 3 charges 36% on a deemed return in 2026, with €59,357 tax-free per person.³⁴
The tariff alone never sets your bill. Which bracket and box your income lands in decides what you pay.
What are the Box 1 brackets and tariffs?
Box 1 covers what you earn from work plus your own home, split across three brackets. 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 In 2025 the tariffs were 35.82%, 37.48% and 49.50%, with ceilings at €38,441 and €76,817.¹ 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 Belastingdienst table for your month's percentage.¹
| Bracket | Taxable income | Tariff 2026 | Tariff 2025 |
|---|---|---|---|
| Bracket 1 | Up to €38,883 in 2026, up to €38,441 in 2025 | 35.75% | 35.82% |
| Bracket 2 | €38,883 to €78,426 in 2026, €38,441 to €76,817 in 2025 | 37.56% | 37.48% |
| Bracket 3 | Above the bracket 2 ceiling | 49.50% | 49.50% |
| Bracket 1 at AOW age | Same ceilings as bracket 1 | 17.85% | 17.92% |
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 runs up to €68,843, in 2025 up to €67,804.² 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 carries 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.
| What | 2026 | 2025 |
|---|---|---|
| Box 2, up to the ceiling | 24.50% up to €68,843 | 24.50% up to €67,804 |
| Box 2, above the ceiling | 31% | 31% |
| Box 3, tariff on the deemed return | 36% | 36% |
| Box 3, tax-free allowance per person | €59,357 | €57,684 |
| Asset type | Deemed return 2026 |
|---|---|
| Savings and bank balances | 1.28% (provisional, final in early 2027) |
| Investments and other assets | 6.00% (fixed) |
| Debts | 2.70% (provisional) |
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 deductions and 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 cabinet planned the move to taxing your actual return for 1 January 2028.⁵ On Budget Day 2026 the cabinet postponed it. It asked the Eerste Kamer (Senate) to hold the bill. That date is now open. The next word is expected in spring 2027.⁵ A separate change hits the extra Box 3 exemption for green investments. 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. The Netherlands has no separate capital-gains tax for private investors. Read why in no capital gains tax in the Netherlands.
¹ Belastingdienst, Box 1: uitleg en tarieven · Accessed
² Belastingdienst, Box 2: uitleg en tarieven · Accessed
³ Belastingdienst, Hoe is het Box 3-inkomen op mijn voorlopige aanslag 2026 berekend? · Accessed
⁴ Belastingdienst, Wat is het heffingsvrij vermogen? · Accessed
⁵ Rijksoverheid, Plannen kabinet voor heffing op werkelijk rendement in Box 3 · Accessed
Common questions about Dutch tax brackets and tariffs
What is the difference between a tax bracket and a tariff?
The bracket sets the slice, the tariff sets the rate on it. Box 1 has three brackets in 2026, each with its own tariff.¹
What is the highest tax tariff in the Netherlands in 2026?
The top Box 1 tariff is 49.50% in 2026. You pay it on everything over €78,426. In Box 2 the ceiling tariff is 31%. Box 3 charges a flat 36%.¹²³
How many Box 1 brackets are there in 2026?
Three brackets apply in Box 1 in 2026. You pay 35.75% on the first slice, 37.56% on the second and 49.50% on the rest.¹
Why is the first Box 1 tariff so high?
It combines income tax with national-insurance contributions. In 2026 the income-tax part is only 8.10%. The other 27.65% funds the AOW and other national insurance.¹
Is my house taxed in Box 3?
No. Your own home sits in Box 1. Only a second home or other wealth falls in Box 3.³
How do I know which bracket and box apply to me?
Your income sources and your assets decide it, and we confirm it with you. Tell us your situation in a free intro call.
