What are the income tax brackets in Netherlands for 2026?

Netherlands uses a progressive tax system where higher income is taxed at higher rates. Tax brackets vary by country - see the detailed breakdown on this page for exact thresholds and rates.

How much social security do I pay in Netherlands?

Social security contributions in Netherlands are typically split between employer and employee. The exact rates depend on various factors including income level and type of contribution.

Are there any tax credits available in Netherlands?

Yes, Netherlands offers various tax credits and deductions that can reduce your tax liability. Common credits include general tax credits, labor credits, and family-related deductions.

Official 2026 Rates

Netherlands Income Tax Bands

Complete guide to income tax rates, brackets, and thresholds in Netherlands for the 2026 tax year.

Income Tax Brackets (Box 1) - 2026

The Netherlands uses a progressive tax system with three tax brackets. The first bracket includes both wage tax and social security contributions.

Bracket	Income Range	Rate
Schijf 1	Up to €38,883	35.75%
Schijf 2	€38,884 - €78,426	37.56%
Schijf 3	Above €78,426	49.50%

Important Note

The first bracket rate (35.75%) includes both income tax (8.10%) and social security contributions: AOW (17.90%), Anw (0.10%), and Wlz (9.65%). Social security is only charged on income up to €38,883.

Social Security Contributions (Volksverzekeringen)

AOW (Old Age Pension)

17.90%

Algemene Ouderdomswet - State pension contribution

Anw (Survivor's Benefit)

0.10%

Algemene nabestaandenwet - Survivor benefits

Wlz (Long-term Care)

9.65%

Wet langdurige zorg - Long-term care insurance

Total Social Security

27.65%

Capped at income of €38,883

Tax Credits (Heffingskortingen)

Tax credits reduce your tax liability directly. These are the main credits available in 2026.

General Tax Credit (Algemene Heffingskorting)

Available to all taxpayers

Max €3,115

Phases out by 6.337% for income above €29,736. Becomes €0 at income of €78,426.

Labor Tax Credit (Arbeidskorting)

For employees and self-employed

Max €5,685

Builds up from €0, reaches maximum at €45,592. Phases out by 6.51% above this. Becomes €0 at €132,920.

Combination Credit (IACK)

For parents with children under 12

Max €3,032

11.45% of income above €6,239. Note: Being phased out from 2027.

30% Ruling (Expatregeling)

Special tax benefit for highly skilled migrants recruited from abroad.

Key Details

•Benefit: 30% of salary is tax-free
•Standard threshold: €48,013 minimum gross salary
•Under 30 with Master's: €36,497 threshold
•Duration: Maximum 5 years
•Salary cap: Applied to max €262,000
•Change 2027: Reduces to 27% from January 2027

Calculate Your Take-Home Pay

Use our salary calculator to see exactly how much tax you'll pay based on these rates.

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