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  1. Home
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  5. Tax Changes 2026

Tax Changes 2026

What's changing compared to 2025?

8

Changes

5

Beneficial

2

Less Favorable

Income Tax

Income Tax

First Tax Bracket Rate Changes

Beneficial

The first tax bracket rate changes from 35.82% to 35.75%.

Was

35.82%

Becomes

35.75%

-0.2%

Calculate

Income Tax

First Tax Bracket Threshold Changes

Neutral

The first tax bracket upper limit changes from €38.441 to €38.883.

Was

€38.441

Becomes

€38.883

Calculate

Tax Credits

Tax Credits

Maximum Employment Tax Credit (Arbeidskorting)

Beneficial

The maximum arbeidskorting changes from €5.599 to €5.685.

Was

€5.599

Becomes

€5.685

+1.5%

CalculateLearn more

Tax Credits

Maximum General Tax Credit (Algemene Heffingskorting)

Beneficial

The maximum general tax credit changes from €3.068 to €3.115.

Was

€3.068

Becomes

€3.115

+1.5%

CalculateLearn more

Wealth Tax (Box 3)

Wealth Tax (Box 3)

Box 3 Tax-Free Allowance

Beneficial

The Box 3 tax-free allowance for singles changes from €57.684 to €59.357.

Was

€57.684

Becomes

€59.357

+2.9%

CalculateLearn more

Self-Employment

Self-Employment

Self-Employment Deduction (Zelfstandigenaftrek)

Less Favorable

The zelfstandigenaftrek changes from €2.470 to €1.200.

Was

€2.470

Becomes

€1.200

-51.4%

CalculateLearn more

30% Ruling

30% Ruling

30% Ruling Minimum Salary

Less Favorable

The minimum salary threshold for the 30% ruling changes from €46.660 to €48.013.

Was

€46.660

Becomes

€48.013

+2.9%

CalculateLearn more

Benefits (Toeslagen)

Benefits (Toeslagen)

Zorgtoeslag Income Threshold (Singles)

Beneficial

The maximum income for singles to receive zorgtoeslag changes from €39.719 to €40.857.

Was

€39.719

Becomes

€40.857

+2.9%

CalculateLearn more

Calculate what this means for you

Use our calculators to see how these changes affect you.

Calculate Net SalaryComplete Tax Scan

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2025

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