What actually changed this year
Passed means both chambers of parliament voted for it. Every figure below has passed, except where a table says announced or provisional.
Savings and investments: the Box 3 rules changed again. They tax a deemed return, an assumed rate. Your taxable amount 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 if you arrive or leave, so check your whole year before filing.
What changed in Dutch tax and is it law?
Every figure on this page that is not marked announced or provisional 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. The two provisional figures are the Box 3 deemed returns on bank deposits (1.28%) and on debts (2.70%).
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? See our Budget Day page. Looking for what to do before 31 December? Read our end-of-year tax tips. This page covers what became law and how it affects you. Looking for how to file your return? Our tax return page explains how.
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 changed. The Box 1 rates moved: the first bracket fell from 35.82% to 35.75%, the second rose from 37.48% to 37.56%. Both bracket limits also moved up. The general tax credit rose to at most €3,115. It now phases out above €29,736 instead of €28,406.
Together these changes determine what you take home every month.
The exact figures are on our tax brackets and tariffs page and the credit table on tax credits.
The rates here assume you lived in the Netherlands all year. If you move to or from the Netherlands during the year, you live here for just part of it. Our tax migration page explains what that changes.
| 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 |
Savings and investments: what changed this year
This year's changes affect your savings and investments 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 actual return. Your final assessment can therefore differ from your 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 planned 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. If you live here, Box 3 also covers your foreign savings and investments.
| 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 |
| Subject | Announced on Budget Day 2025 | Became law for 2026 |
|---|---|---|
| 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 affects you 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.
Was the ruling already applied to your salary at the end of 2022? Then the salary cap applies to you from this year as well. The transitional scheme still protects your original percentage. It does not protect you from the cap.
The percentages, the salary rules and the transitional scheme are set out on our 30% ruling page.
Giving and inheriting: what changed this year
The tax-free amounts increase each year through indexation. That matters most when you plan a gift around a threshold or when an inheritance is just above one. A few hundred euro of indexation decides whether a return is due at all.
Across borders, Dutch gift tax depends on where the giver lives. If the giver lives abroad, Dutch gift tax usually does not apply. A Dutch giver who moved abroad less than 10 years ago still counts as living here. For a giver without Dutch nationality, that period is one year. The other country may tax the same gift under its own rules.
We set out the gift rules on gift tax exemptions and the filing itself on the inheritance tax return.
| 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, for any purpose |
| Inheritance by a partner | €828,035 | Per inheritance |
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 the same. 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 more changes have been announced. Neither is in the tables above.
The first is a new Box 3 system that would tax everyone's actual return by default. The cabinet plans to start it on 1 January 2028, but it is not law yet. On 29 September 2026 the cabinet announced an amendment bill. It would tax gains on shares and bonds only when you realise them, for example when you sell. The cabinet wants the Eerste Kamer to pass it before 31 December⁵.
The second is the Belastingplan 2027, presented on Budget Day 2026⁶. It enters the tables only once 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 affects you this year.”
Frequently asked
Is everything on this page already law?
Yes. Every figure that is not announced or provisional passed both chambers before the tax year started. Anything still to come has 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 and a gift are where this year's changes can cost you money. In the year you arrive or leave, you may be a Dutch resident for only part of the year. For your return in that year, read our guide to the split year. Are you on the 30% ruling? Then the salary cap can also change your net pay.
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
⁶ Prinsjesdag, Belastingplan 2027, rijksoverheid.nl · Accessed
A change rarely affects just one thing
We go through everything with you in one conversation. Then you know where it makes sense to act. Check your savings, your investments and any gift you plan this year. Check your 30% ruling too, if you have one.
