Dutch tax tables 2026
Box 1 rates below and from AOW age, the AOW, Anw and Wlz premiums, the general and labour tax credits, holiday allowance, employer premiums, the minimum wage, the 30% ruling and the rules for freelancers and new residents for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Box 1: income tax and national insurance (below AOW age)
| Taxable income from work and home, per year | Rate |
|---|---|
| €0 to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Over €78,426 | 49.5% |
Source: Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1 · retrieved 2026-10-20
Box 1 from AOW age (born in 1946 or later)
| Taxable income from work and home, per year | Rate |
|---|---|
| €0 to €38,883 | 17.85% |
| €38,883 to €78,426 | 37.56% |
| Over €78,426 | 49.5% |
Source: Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1 (schijventarief, AOW-leeftijd en ouder) · retrieved 2026-11-09
Box 1 from AOW age (born in 1945 or earlier)
| Taxable income from work and home, per year | Rate |
|---|---|
| €0 to €41,123 | 17.85% |
| €41,123 to €78,426 | 37.56% |
| Over €78,426 | 49.5% |
Source: Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1 (schijventarief, AOW-leeftijd en ouder) · retrieved 2026-11-09
General tax credit (algemene heffingskorting)
| Item | Value |
|---|---|
| Maximum credit | €3,115 |
| Credit falls from income of | €29,736 |
| Reduction per euro above that | 6.398% |
Source: Belastingdienst: Tabel algemene heffingskorting 2026 · retrieved 2026-10-20
Labour tax credit (arbeidskorting)
| Item | Value |
|---|---|
| Employment income from €0 to €11,965 | €0 + 8.324% of income above €0 |
| Employment income from €11,965 to €25,845 | €996 + 31.009% of income above €11,965 |
| Employment income from €25,845 to €45,592 | €5,300 + 1.95% of income above €25,845 |
| Employment income from €45,592 to €132,920 | €5,685 − 6.51% of income above €45,592 |
| No labour credit from employment income of | €132,920 |
Source: Belastingdienst: Tabel arbeidskorting 2026 · retrieved 2026-10-20
Employee contributions
National insurance premiums in the first bracket (premie volksverzekeringen)
| Item | Value |
|---|---|
| AOW (state pension), below AOW age | 17.9% |
| Anw (survivors) | 0.1% |
| Wlz (long-term care) | 9.65% |
| Income tax part of the first bracket | 8.1% |
| Premium income ceiling (end of the first bracket) | €38,883 |
| Premium income ceiling, born in 1945 or earlier | €41,123 |
From AOW age no AOW premium is due; Anw and Wlz continue.
Source: Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1 (samenstelling tarief schijf 1) · retrieved 2026-11-09
Employer costs
Holiday allowance (vakantiegeld)
| Item | Value |
|---|---|
| Minimum holiday allowance (share of wages) | 8% |
Source: Wet minimumloon en minimumvakantiebijslag, artikel 15(1) · retrieved 2026-10-20
Statutory minimum wage (per hour)
| Item | Value |
|---|---|
| Age 21 and over (from 2026-07-01) | €14.99 |
| Age 20 (from 2026-07-01) | €11.99 |
| Age 19 (from 2026-07-01) | €8.99 |
| Age 18 (from 2026-07-01) | €7.50 |
| Age 17 (from 2026-07-01) | €5.92 |
| Age 16 (from 2026-07-01) | €5.17 |
| Age 15 (from 2026-07-01) | €4.50 |
Source: Rijksoverheid: bedragen minimumloon 2026 · retrieved 2026-10-20
Other rates
Expat ruling (30% ruling)
| Item | Value |
|---|---|
| Tax-free allowance, maximum share of wages (2026) | 30% |
| Salary norm (taxable wage at least) | €48,013 |
| Salary norm, under 30 with a master's degree | €36,497 |
| Applies to wages up to (WNT norm) | €262,000 |
| Maximum tax-free allowance in 2026 | €78,600 |
| Maximum share from 2027 (rulings from 2024; earlier rulings keep 30%) | 27% |
Source: Rijksoverheid: belastingvoordeel voor buitenlandse werknemers (30%-regeling); rates annex table 12 · retrieved 2026-10-20
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed deduction (zelfstandigenaftrek), hours criterion met | €1,200 |
| Starter's deduction (startersaftrek) on top | €2,123 |
| Share of those amounts from AOW age | 50% |
| Tax benefit of entrepreneur deductions limited to | 37.56% |
| SME profit exemption (MKB-winstvrijstelling), of profit after entrepreneur deductionsSource: belastingdienst.nl · retrieved 2026-11-09 | 12.7% |
| Wet DBA: full enforcement on sham self-employmentSource: belastingdienst.nl · retrieved 2026-11-09 | Since 2025-01-01; penalties for gross negligence or intent possible from 2026-01-01 |
| Residence permit as a self-employed person (IND)Source: ind.nl · retrieved 2026-11-09 | RVO points test on personal experience (A), business plan (B) and added value (C) |
| Residence permit as a self-employed person: valid for at most (years)Source: ind.nl · retrieved 2026-11-09 | 2 |
| Points test: at least this on each of A (experience), B (business plan) and C (added value)Source: ind.nl · retrieved 2026-11-09 | 30 |
| Or positive advice when A and B each reach (C then set to 30)Source: ind.nl · retrieved 2026-11-09 | 45 |
| US and Japanese nationals (treaty route): minimum capital invested (sole trader, VOF, CV, BV)Source: ind.nl · retrieved 2026-11-09 | €4,500 |
| Treaty route: minimum capital for an NVSource: ind.nl · retrieved 2026-11-09 | €11,250 |
| Treaty route: deadline stated by the IND (months)Source: ind.nl · retrieved 2026-11-09 | 6 |
| Orientation year for graduates: permit for at most (years)Source: ind.nl · retrieved 2026-11-09 | 1 |
| Orientation year: graduated (or PhD or research) within the last (years)Source: ind.nl · retrieved 2026-11-09 | 3 |
| Orientation year: work and self-employmentSource: ind.nl · retrieved 2026-11-09 | Any job without a work permit (TWV); may be used to start a business |
Entrepreneurs pay box 1 income tax on profit after the deductions; there is no special tax regime for digital nomads.
Source: Belastingdienst: Zelfstandigenaftrek 2026 · retrieved 2026-11-09
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Official sources
- Belastingdienst: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (edition 2, 19 January 2026), table 1 (schijventarief, AOW-leeftijd en ouder) · retrieved 2026-11-09
- Box 1: tarieven 2026 · retrieved 2026-10-20
- Wet minimumloon en minimumvakantiebijslag · retrieved 2026-10-20
- Expatregeling hoogopgeleide buitenlandse werknemers · retrieved 2026-11-09
- Zelfstandigenaftrek 2026 · retrieved 2026-11-09
- Mkb-winstvrijstelling 2026 · retrieved 2026-11-09
- Arbeidsrelaties en handhaving door de Belastingdienst · retrieved 2026-11-09
- Dutch scoring system, business of essential interest · retrieved 2026-11-09
- Independent, sustainable and sufficient income · retrieved 2026-11-09
- Coming to work in the Netherlands (3086) · retrieved 2026-11-09
- Rijksoverheid: bedragen minimumloon 2026 · retrieved 2026-10-20
- Belastingdienst: Tabel algemene heffingskorting 2026 · retrieved 2026-10-20
- Belastingdienst: Tabel arbeidskorting 2026 · retrieved 2026-10-20
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