Netherlands Tax Rates for 2026

Netherlands Personal Income Tax - Box 1 Rates for 2026

Box 1 covers taxable income from work and home, including employment income, business income and certain home-related income. For a taxpayer who has not yet reached the Dutch state pension (AOW) age in 2026, the following combined income-tax and national-insurance rates apply:

The first-bracket rate consists of income tax plus national-insurance contributions. The Dutch Tax Administration states that the 2026 first bracket comprises 8.10% income tax and 27.65% national-insurance contributions.

Box 1 Rates for Taxpayers at AOW Age

Taxpayers who have reached AOW age generally pay a lower first-bracket rate because they no longer pay the AOW contribution.

*Special first-bracket thresholds apply to persons born before 1 January 1946. A taxpayer who reaches AOW age during 2026 has a month-dependent first-bracket rate.

Box 2 - Income from a Substantial Interest

Box 2 generally applies where a taxpayer has a substantial interest in a company or cooperative. It covers regular benefits such as dividends and disposal gains such as gains on the sale of shares.

Dutch dividend tax already withheld may generally be credited in the income-tax return where the statutory conditions are met.

Box 3 - Savings and Investments

Box 3 taxes income from savings and investments. For the 2026 provisional assessment, the Dutch Tax Administration uses notional return percentages based on the actual composition of assets and debts.

Important Tax Credits for 2026

Tax credits reduce the final income-tax and national-insurance liability. The amount depends on age, income and personal circumstances.

The exact amount is calculated according to statutory income-dependent formulas and can be lower than the maximum shown above.

Corporate Income Tax Rates in the Netherlands - 2026

The corporate income-tax rates did not change from 2025 to 2026. Separate rules may affect investment deductions, interest deductibility, fiscal investment entities, banks, insurers and international groups.

VAT Rates in the Netherlands

Some transactions are exempt from VAT rather than zero-rated. The distinction matters because input VAT recovery may differ.

Expat Scheme / 30% Ruling in 2026

Eligible employees recruited from abroad may qualify for the Dutch expat scheme, commonly known as the 30% ruling. Subject to the statutory conditions and approval, an employer may pay up to 30% of qualifying remuneration as a tax-free reimbursement for extraterritorial costs.

Other eligibility conditions include employment status, specific expertise, recruitment from outside the Netherlands and the statutory distance/residence test.

Non-Resident Taxpayers

Persons living outside the Netherlands may still be liable to Dutch income tax on specified Dutch-source income, including certain employment, business, real-estate and substantial-interest income. Treaty provisions and qualification as a qualifying non-resident taxpayer can materially change the result.

A non-resident with a Dutch substantial interest generally reports relevant income from a company or cooperative established in the Netherlands, subject to applicable domestic law and tax-treaty relief.

Netherlands Tax Year and Income-Tax Return Deadline

The Dutch individual income-tax year follows the calendar year, from 1 January through 31 December.

If the Dutch Tax Administration sends an invitation to file, the return must be submitted by the deadline stated in that invitation. The Tax Administration notes that the deadline is often 1 May. Extensions may be available where the applicable requirements are met.

Important Tax Note

Dutch taxation depends on residence, age, income category, deductions, tax credits, fiscal-partner status, treaties and other taxpayer-specific facts. Box 3 is currently subject to transitional rules and actual-return protection. Always check the applicable Dutch Tax Administration guidance for the relevant tax year and transaction.