Tax Changes 2026
What's changing compared to 2025?
8
Changes
5
Beneficial
2
Less Favorable
Income Tax
Tax Credits
Tax Credits
Maximum Employment Tax Credit (Arbeidskorting)
The maximum arbeidskorting changes from €5.599 to €5.685.
Was
€5.599
Becomes
€5.685
+1.5%
Tax Credits
Maximum General Tax Credit (Algemene Heffingskorting)
The maximum general tax credit changes from €3.068 to €3.115.
Was
€3.068
Becomes
€3.115
+1.5%
Wealth Tax (Box 3)
Wealth Tax (Box 3)
Box 3 Tax-Free Allowance
The Box 3 tax-free allowance for singles changes from €57.684 to €59.357.
Was
€57.684
Becomes
€59.357
+2.9%
Self-Employment
Self-Employment
Self-Employment Deduction (Zelfstandigenaftrek)
The zelfstandigenaftrek changes from €2.470 to €1.200.
Was
€2.470
Becomes
€1.200
-51.4%
30% Ruling
30% Ruling
30% Ruling Minimum Salary
The minimum salary threshold for the 30% ruling changes from €46.660 to €48.013.
Was
€46.660
Becomes
€48.013
+2.9%
Benefits (Toeslagen)
Benefits (Toeslagen)
Zorgtoeslag Income Threshold (Singles)
The maximum income for singles to receive zorgtoeslag changes from €39.719 to €40.857.
Was
€39.719
Becomes
€40.857
+2.9%
Calculate what this means for you
Use our calculators to see how these changes affect you.
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