Tax

What changed in Dutch tax for 2026 vs 2025

Every meaningful number that moved between 2025 and 2026: brackets, credits, the 30% ruling cap, Box 3 yields, and the NHG limit. Numbers verified against Belastingdienst publications and the 2026 Belastingplan.

Diagram

Box 1 brackets: 2025 vs 2026

Tax year 2025

First bracket
Up to €38,441
35.97%
Middle bracket
€38,441 to €76,817
37.48%
Top bracket
Above €76,817
49.50%

Tax year 2026

First bracket
Up to €38,883
35.75%
Middle bracket
€38,883 to €78,426
37.56%
Top bracket
Above €78,426
49.50%

Bracket thresholds rose ~1.1% to 2.1%; rates moved by less than a tenth of a percentage point. The top bracket is unchanged at 49.5%. The shift below the top bracket is roughly a wash for most salaries.

Income tax brackets (Box 1)

Bracket ceilings rose faster than the headline rates moved. Bracket 1 dropped 0.07 percentage points, the second bracket rose 0.08, and the top bracket is unchanged at 49.5%. The ceilings indexed by roughly 1.1% to 2.1%, slightly above wage inflation.

Box 1 brackets
Item	2025	2026	Change
Bracket 1 ceiling	€38,441	€38,883	+€442
Bracket 1 rate	35.82%	35.75%	−0.07pp
Bracket 2 ceiling	€76,817	€78,426	+€1,609
Bracket 2 rate	37.48%	37.56%	+0.08pp
Top bracket rate	49.50%	49.50%	no change

Tax credits (heffingskortingen)

Both major credits rose. The general credit caps at €3,115 (up €47), and the employment credit caps at €5,685 (up €86). The phase-out points moved up too, so middle earners see a slightly larger benefit before the credits start tapering.

Heffingskortingen
Item	2025	2026	Change
Algemene heffingskorting (max)	€3,068	€3,115	+€47
Phase-out start	€28,406	€29,736	+€1,330
Phase-out rate	6.337%	6.398%	+0.06pp
Arbeidskorting (max)	€5,599	€5,685	+€86
Arbeidskorting phase-out start	€43,071	€45,592	+€2,521

30% ruling

The ruling stays at a flat 30% for 2026 — the earlier per-year step-down (30/20/10) was scrapped, but the rate still drops to a flat 27% on 1 January 2027. The WNT salary cap (above which the ruling no longer applies) jumped €16,000 to €262,000, and both minimum salary thresholds indexed up. The transitional regime that protected pre-2024 ruling holders ends, so the cap now applies to everyone.

30% ruling
Item	2025	2026	Change
Tax-free percentage	30%	30%	no change
WNT salary cap	€246,000	€262,000	+€16,000
Minimum taxable salary	€46,660	€48,013	+€1,353
Minimum (under-30, master's)	€35,468	€36,497	+€1,029

Use the 30% ruling calculator to see your benefit at the 2026 rates.

Box 3 wealth tax

The big Box 3 reform was delayed again. The transition forfait stays in force, with the investment yield rising to 6.00% (formerly 5.88%). The tax-free allowance went up to €59,357 per person, so couples shelter €118,714 of net assets before anything is taxed. The 36% rate on the calculated yield is unchanged.

Box 3
Item	2025	2026	Change
Tax-free allowance per person	€57,684	€59,357	+€1,673
Notional yield, investments	5.88%	6.00%	+0.12pp
Tax rate on yield	36%	36%	no change

Run your number through the Box 3 calculator.

NHG mortgage limit

The Nationale Hypotheek Garantie limit rose €20,000 to €470,000. Add €28,200 if the extra borrowing goes toward energy-saving measures, taking the effective ceiling to €498,200. The one-time premium is unchanged at 0.4% of the mortgage amount.

NHG
Item	2025	2026	Change
Standard NHG limit	€450,000	€470,000	+€20,000
With energy-saving measures	€477,000	€498,200	+€21,200
One-time premium	0.4%	0.4%	no change

Check what you can borrow at the new ceiling.

What this means for your wallet

For a salaried employee on €60,000 with no 30% ruling, net pay rises by roughly €130 per year compared to identical 2025 figures. The arbeidskorting expansion drives most of that. At €100,000 the gain is closer to €250 per year because the top-bracket threshold lifted and the credits stayed at max longer.

Box 3 investors with substantial wealth see a higher tax bill because of the 0.16pp jump in the investment forfait, partly offset by the larger tax-free allowance. A solo investor with €200k in equities pays roughly €115 more in 2026 than in 2025 for the same portfolio.

Mortgage seekers gain the most: the NHG limit jumped €20,000, opening the cheaper rate and the safety net to homes that were just outside the ceiling last year.

Frequently asked questions

Did the 30% ruling get cut to 27% in 2026?

No, not in 2026. The flat 30% applies for the whole of 2026, and the WNT salary cap rises to €262,000. What was scrapped was the earlier per-year step-down (30/20/10) within 2024–2026. The rate does drop to 27% on 1 January 2027, which is final, confirmed legislation.

Did Box 3 reform happen?

No. The plan to overhaul Box 3 with a new actual-return system was delayed again. The transition forfait method continues for 2026, with adjusted yields. The Hoge Raad ruling still allows you to opt for actual return when filing if it is lower than the forfait.

Will my net pay go up or down in 2026?

For most full-time employees, marginally up. The bracket ceilings indexed faster than wages typically grow, and both heffingskortingen rose. The exact change depends on your salary; use our net salary calculator to see the difference for your specific number.

Does the 30% ruling cap change affect existing holders?

The cap applies from 2026 to all holders, including existing ones. The transitional regime that previously sheltered grandfathered cases ends 1 January 2026.

When does the new NHG limit take effect?

The new €470,000 limit applies to mortgages signed on or after 1 January 2026. Mortgage offers issued in late 2025 with a closing date in 2026 may use either limit, depending on the lender's policy. Check with your mortgage adviser.