What actually changed this year
In force means it passed both chambers. Every figure below is in force, except where a table says announced.
Savings and investments moved again, so the amount you pay tax on can differ from last year.
Announced is one thing and law is another. Parliament reversed a headline figure before it ever took effect.
Timing matters, so look at your whole year once before you file.
What changed in Dutch tax and is it law?
Everything this page reports as in force is law. It passed the Tweede Kamer, the House of Representatives. It also passed the Eerste Kamer, the Senate. That happened before the tax year began. The Eerste Kamer adopted the Belastingplan 2026, the annual tax package, on 16 December 2025³. It has applied since 1 January 2026.
Other change lists mix the two. They report what a minister announced, which parliament may still change. We keep them apart, section by section.
Looking for what the government has just announced for next year? That sits on our Budget Day page. Looking for what to do before 31 December? That sits on our end-of-year tax tips page. This page reports what survived and what it does to you. Looking for how to file your return? That sits on our tax return page.
| Taxable income | Rate 2026 | What the rate consists of |
|---|---|---|
| Up to €38,883 | 35.75% | 8.10% income tax plus 27.65% national insurance |
| €38,883 to €78,426 | 37.56% | Income tax |
| Above €78,426 | 49.50% | Income tax |
What tax changes do to your monthly income
Your net pay usually changes first, long before you file. Your employer already works with the new brackets and the new credit.
Two things moved. The rates in the lower brackets shifted. The general tax credit now falls away at a different point in the income scale.
Each one is small on its own. Together they change what lands in your account every month. That is why a change year is worth one look.
The exact figures are on our tax brackets and tariffs page and the credit table on tax credits.
| Item | 2026 | Status of the amount or percentage |
|---|---|---|
| Rate on the deemed return | 36% | Fixed |
| Tax-free allowance | €59,357 per person, €118,714 with a fiscal partner | Fixed |
| Deemed return on bank deposits | 1.28% | Provisional |
| Deemed return on investments and other assets | 6.00% | Fixed |
| Deemed return on debts | 2.70% | Provisional |
Savings and investments: what changed this year
Your savings and investments are where a change year moves the most. The tax-free allowance rose again. Two of the three deemed returns are still provisional. A deemed return is the rate the government assumes instead of your real return. A final assessment can therefore land differently from a provisional one.
That gap is not an error. The Belastingdienst, the Dutch tax office, works with a provisional percentage. It replaces that percentage once the definitive figure is set.
You may also report your actual return instead of the deemed one. That option exists today and is separate from the postponed reform below. We explain when that is worth doing on reporting your actual return in Box 3. You will find the underlying figures on our Box 3 assets page.
| Subject | Announced on Budget Day | In force |
|---|---|---|
| Tax-free allowance | €51,396 | €59,357 |
| Deemed return on investments | 7.78% | 6.00% |
The 30% ruling: what changed for you
Two things changed for you. Only one of them shows up this year. The maximum percentage holds for now and steps down from 2027, together with a higher minimum salary to qualify. The salary cap on the allowance now covers everyone on the ruling. Until this year it applied only to newer cases.
Did your ruling start before 2024? Then the cap reaches you from this year too. The transitional scheme keeps your original percentage. It does not keep the cap away.
The percentages, the salary rules and the transitional scheme are set out on our 30% ruling page.
| Situation | Tax-free amount 2026 | Applies |
|---|---|---|
| Gift from a parent to a child | €6,908 | Per year |
| Gift from anyone else | €2,769 | Per year |
| One-off gift, recipient aged 18 to 40 | €33,129 | Once, free purpose |
| Inheritance by a partner | €828,035 | Per inheritance |
Giving and inheriting: what moved this year
The tax-free amounts rise with indexation every year. That matters most when you plan a gift around a threshold or when an estate sits just above one. A few hundred euro of indexation decides whether a return is due at all.
Cross-border families feel it twice. The Dutch exemption covers the Dutch side of the gift. The other country applies its own rules to the same gift, on its own timetable.
We set out the gift rules on gift tax exemptions and the filing itself on the inheritance tax return.
Running your own business: what changed
The self-employed deduction stepped down again this year, on the schedule set years ago. The starter's deduction stayed where it was. The deduction counts at the second-bracket rate at most. A higher income does not make it worth more.
That is all that changed for the deduction this year. Our self-employed deduction page covers the mechanics, the conditions and the schedule.
- Transfer tax
- What you pay when you buy a property, set out per situation.
- Your own home
- You add part of your WOZ value, the municipal valuation of your home, to your income. That amount is the eigenwoningforfait.
- Tax credits
- Credits that lower your tax and taper away at their own pace each year.
- Deductions
- Costs you may subtract from your income before you pay tax.
- Allowances
- Contributions towards healthcare, rent or childcare that move with your income and your assets.
Announced, not yet law
Two things sit on the horizon and neither belongs in the tables above.
The first is a new Box 3 system that would tax everyone's actual return by default. It was planned for 1 January 2028. On Budget Day 2026 the cabinet postponed it. It asked the Eerste Kamer to hold the bill. That date is now open. The next word is expected in spring 2027.
The second is the Belastingplan 2027, presented on Budget Day 2026. It moves up into the tables only when it has passed both chambers. Until then you can follow it on Budget Day and on the Box 3 reform.
This year's rates and brackets are on our page about Dutch tax rates.
“Most people read a change list and stop at the biggest number. The useful question is which of the changes actually reaches you this year.”
Frequently asked
Is everything on this page already law?
Yes. Every figure shown as in force passed both chambers before the tax year started. Anything still on its way sits in its own section at the foot of this page. Two deemed returns in Box 3 are not definitive yet.
Why do other sites show different figures?
Several pages still show the Budget Day announcement. Parliament changed part of it before the law passed. The tables here follow the enacted text. That is why two Box 3 figures differ from what you read elsewhere.
Do I have to do anything myself?
Usually not for your payslip. Your employer applies the new rates for you. Savings, investments, a second home and a gift are where a change year can cost you money. Arriving in the Netherlands or leaving during the year also changes what applies.
When is this page updated?
In the first half of January, once the Eerste Kamer has passed the package. We check it again after Budget Day in September and add the announcements for the year ahead.
What if a change works out badly for me?
Then it is worth looking at the year as a whole rather than at the single measure. We check whether anything is worth acting on before you file. We say so plainly when there is nothing to do.
¹ Inkomstenbelasting, rijksoverheid.nl · Accessed
² Box 3 (vermogensrendementsheffing), belastingdienst.nl · Accessed
³ Belastingplan 2026, naar een beter belastingstelsel, over-ons.belastingdienst.nl · Accessed
⁴ Prinsjesdag, Belastingplan 2026, rijksoverheid.nl · Accessed
One change rarely arrives alone
A change year reaches your tax, your mortgage, your insurance and your pension at the same time. We go through all of it in one conversation and tell you where it is worth acting. Check your savings, your investments and any gift you plan this year.
