Scenario A against B
Save your current inputs as scenario A. Then change anything: you see A and B side by side.
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:
Income tax 2026
€8,386
That is 18.6% of your aggregate income (verzamelinkomen) of €45,000.
| 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 | |
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.
Save your current inputs as scenario A. Then change anything: you see A and B side by side.
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.
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%.
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.
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.
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.
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.