{"id":19987,"date":"2025-05-15T05:03:41","date_gmt":"2025-05-15T03:03:41","guid":{"rendered":"https:\/\/vanpasse.nl\/?p=19987"},"modified":"2026-09-14T18:48:30","modified_gmt":"2026-09-14T16:48:30","slug":"tax-brackets-and-rates-2026","status":"publish","type":"post","link":"https:\/\/vanpasse.nl\/en\/kennisbank\/belastingen\/belastingschijven-en-tarieven\/","title":{"rendered":"Tax brackets and rates 2026"},"content":{"rendered":"

Box 1: Income from work and home<\/strong><\/h2>\n

Box 1 taxes your business profits and any income from your own home. You pay tax in brackets so the rate increases on higher incomes. You reduce your taxable income with deductions such as business deductions or mortgage interest. The amount that then remains forms the basis for the brackets. As a result, the tax matches your actual income rather than your turnover. In 2026, there are three brackets that together determine how much tax you pay.<\/p>\n

Tariffs 2026<\/strong><\/h3>\n

These box 1 tax rates apply if you have not yet reached the state pension age (AOW age) in 2026. If you reach that age in 2026 or earlier, please consult the corresponding AOW rates.<\/p>\n\n\n\n\n\n\n
Tax bracket<\/th>\ntaxable income from work and home<\/th>\nRate<\/th>\n<\/tr>\n
1<\/td>\nUp to and including \u20ac38,883<\/td>\n35,75%<\/td>\n<\/tr>\n
2<\/td>\nMore than \u20ac38,883 up to and including \u20ac78,426<\/td>\n37,56%<\/td>\n<\/tr>\n
3<\/td>\nMore than \u20ac78,426<\/td>\n49,50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Source: Tax authorities: tax bands and rates<\/a>. Only income within a higher bracket is taxed at that higher rate.<\/p>\n

Tariffs 2025<\/strong><\/h3>\n

For those who have not yet reached state pension age by 2025, the first bracket applies up to and including \u20ac38,441, with a rate of 35.82%. The second bracket ranges from \u20ac38,442 to \u20ac76,817, with a rate of 37.48%. The third bracket applies from \u20ac76,818 upwards and has a rate of 49.50%. The first bracket also includes social security contributions, which is why this percentage is higher than the income tax rate alone. You only pay the top rate on the portion of your income that exceeds the threshold for the third bracket.<\/p>\n\n\n\n\n\n\n
Tax bracket<\/strong><\/td>\nTaxable income<\/strong><\/td>\nRate<\/strong><\/td>\n<\/tr>\n
Bracket 1<\/strong><\/td>\nup to and including \u20ac38,441<\/td>\n35,82%<\/td>\n<\/tr>\n
Bracket 2<\/strong><\/td>\n\u20ac38,442 to \u20ac76,817<\/td>\n37,48%<\/td>\n<\/tr>\n
Bracket 3<\/strong><\/td>\nfrom \u20ac76,818<\/td>\n49,50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

How does the tax system work?<\/strong><\/h2>\n

The tax system works with three boxes, each of which taxes a different type of income. Box 1 is about work and home and includes your profit from business. Box 2 deals with income from a substantial interest such as shares in your own private limited company. Box 3 looks at savings and investments and taxes your assets. You calculate the tax for each box separately and add it up. Then tax credits are deducted so you pay less. As a result, the system works the same way for everyone regardless of the source of income.<\/p>\n

 <\/p>\n

Sample calculation<\/strong><\/h2>\n

Fictional example: your taxable Box 1 income is \u20ac50,000 in 2026 and you have not yet reached the state pension age. This is not a calculation starting from a turnover of \u20ac50,000.<\/p>\n