Belastingcalculator
Income tax

Dutch income tax calculator 2026

Work out what you pay in Dutch income tax over all your income in 2026. You see the tax per box and every tax credit (heffingskorting) on its own line.

Updated:

  • 2026 figures
  • No cookies
  • With sources

Your details

Box 1: work and home

Taxable wage from your annual income statement (jaaropgaaf). Benefits and pensions count too.

Before the self-employed deduction and the SME profit exemption.

For example income from freelance work that is not a business.

For example mortgage interest minus the notional rental value (eigenwoningforfait), gifts or medical costs.

Box 2 and box 3

For example dividend from your own bv (private limited company).

Not sure? Work it out with the box 3 calculator.

Your situation

The child lives with you. With a partner, only the partner with the lowest income from work gets this credit.

Do you reach state pension age during 2026? Choose "below". The calculator does not use the month-by-month rate.

Result: Income tax

Live calculator · 2026

Income tax 2026

€8,386

That is 18.6% of your aggregate income (verzamelinkomen) of €45,000.

Your aggregate income€45,000

  • After tax€36,61481%
  • Income tax€8,38619%

Tax before tax credits€16,197

  • You pay€8,38652%
  • Tax credits€7,81148%
Effective tax rate
18.6%
Tax divided by your aggregate income
Marginal rate box 1
45.5%
Tax on your next euro of salary
Tax credits
€7,811
Already taken off your tax

The calculation

Calculation: Income tax
Box 1: work and home
Salary€45,000
Taxable income box 1€45,000
Tax box 1Including national insurance contributions€16,197
Tax credits
Tax before tax credits€16,197
General tax creditalgemene heffingskorting−€2,138
Labour tax creditarbeidskorting−€5,673
Income tax€8,386
  • Has your employer already withheld payroll tax? Subtract it from this amount. You pay or get back the difference.

Sources: Belastingdienst: tax calculation 2026 (fiscal information), Belastingdienst: tax credits 2026 (fiscal information), Belastingdienst: labour tax credit table 2026, Belastingdienst: box 2 rates, Belastingdienst: box 3 income calculation 2026, Belastingdienst: self-employed deduction 2026, Belastingdienst: SME profit exemption 2026. See also methodology and sources.

Compare

Put your result next to other choices. Everything updates as you type.

Scenario A against B

Save your current inputs as scenario A. Then change anything: you see A and B side by side.

How does it work?

Box 1, box 2 and box 3 each have their own rate. The calculator adds up the tax of the three boxes and subtracts the tax credits. The general tax credit depends on your aggregate income (verzamelinkomen), the labour tax credit on your income from work (salary and profit).

The calculator rounds like the Belastingdienst: down per bracket, to whole euros.

Frequently asked questions

What are the box 1 rates in 2026?

35.75% up to €38,883, 37.56% up to €78,426 and 49.50% above that. If you have reached state pension age, the first bracket is 17.85%.

How much is the general tax credit in 2026?

At most €3,115. Above an income of €29,736, the credit drops by 6.398% per euro. From €78,426 the credit is €0.

How much is the labour tax credit in 2026?

At most €5,685, at an income from work of €45,592. Above that the credit goes down. From €132,920 the labour tax credit (arbeidskorting) is €0.

What is the box 2 rate?

24.5% on the first €68,843 and 31% above that. Box 2 is income from a substantial interest (aanmerkelijk belang), such as dividend from your own bv.

What is the rate adjustment (tariefsaanpassing)?

In 2026, deductions, the self-employed deduction and the SME profit exemption save you at most 37.56%. If your income is in the top bracket, you pay back the difference as a rate adjustment.

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