January 22, 2026
Dutch tax figures 2026
Tax figures 2026 – Companies
Corporate Income Tax
|
Taxable amount |
Tax rate |
||
|
2026 |
2025 |
2026 |
2025 |
|
€0 - €200.000 |
€0 - €200.000 |
19% |
19% |
|
From €200.000 |
From €200.000 |
25,8% |
25,8% |
Dividend Withholding Tax
|
Tax rate |
|
|
2026 |
2025 |
|
15% |
15% |
*Please note that the tax rate may be reduced to 0%, depending on the tax treaty in effect with the Netherlands.
Value Added Tax
|
Tariff group |
Tax rate |
|
|
|
2026 |
2025 |
|
Normal |
21% |
21% |
|
Lowered |
9% |
9% |
|
Zero rate |
0% |
0% |
Payroll tax reduction
|
R&D basis |
R&D tax credit reduction |
||
|
2026 |
2025 |
2026 |
2025 |
|
€0 - €380.000 |
€0 - €380.000 |
36% |
36% |
|
€0 - €380.000 starters |
€0 - €380.000 starters |
50% |
50% |
|
From €380.000 |
From €380.000 |
16% |
16% |
Investment deduction
|
|
Investment amount |
Investment deduction |
||
|
Small-scale Investment deduction (KIA) |
2026 |
2025 |
2026 |
2025 |
|
€2.900 - €71.683 |
€2.900 - €70.602 |
28% x investment amount |
28% x investment amount |
|
|
€71.683 - €132.746 |
€70.602 - €130.744 |
€20.071 |
€19.769 |
|
|
€132.746 - €398.235 |
€130.744 - €392.230 |
€20.071 -/- (7,56% x > €132.746) |
€19.769 -/- (7,56% x > €130.744) |
|
Special arrangements
|
Regulation |
Percentage |
|
|
|
2026 |
2025 |
|
Innovation box (effective rate) |
9% |
9% |
|
SME profit exemption |
12,7% |
12,7% |
Other deductions
|
Deductions |
Amount |
|
|
|
2026 |
2025 |
|
Self-employed person deduction |
€1.200 |
€2.470 |
|
Starter deduction |
€2.123 |
€2.123 |
Employee insurance
|
Type of insurance |
Percentage |
||
|
|
2026 |
2025 |
|
|
WIA |
Basic (high) |
7,61% |
7,64% |
|
Basic (low) |
6,26% |
6,28% |
|
|
Surcharge |
0,5% |
0,5% |
|
|
Differential amount (average) |
1,52% |
1,33% |
|
Employer premiums Zvw
|
Type of insurance |
Percentage |
||
|
|
2026 |
2025 |
|
|
ZVW |
6,10% |
6,51% |
|
|
WW |
Permanent contracts |
2,74% |
2,74% |
|
Temporary contracts |
7,74% |
7,74% |
|
Tax figures 2026 - Private individuals
Box 1: Income tax (work and residence)
|
Taxable income |
Combined rate |
||
|
2026 |
2025 |
2026 |
2025 |
|
€0 - €38.883* |
€0 - €38.441* |
35,75%** |
35,82%** |
|
€38.883 - €78.426 |
€38.441 - €76.817 |
37,56% |
37,48% |
|
From €78.426 |
From €76.817 |
49,50% |
49,50% |
*For people born before 1946, a first bracket limit of €41,123 (2026) and €40,502 (2025) applies.
** From AOW age, a combined rate of 17.80% (2026) and 17.92% (2025) applies in the first bracket.
Box 2: Income tax (AB)
|
Taxable income |
Tax rate |
||
|
2026 |
2025 |
2026 |
2025 |
|
€0 - €68.843 |
€0 - €67.804 |
24,5% |
24,5% |
|
From €68.843 |
From €67.804 |
31% |
31% |
Box 3: Income tax (savings and investments)
|
|
2026 |
2025 |
|
Tax-free assets |
€51.396 |
€57.684 |
|
Tax rate |
36% |
36% |
In the first two months of the following calendar year, the standard interest rates for the yield classes, which are used to calculate the Box 3 tax, will be announced.
Car benefit
|
Company car |
Additional charge |
|
|
|
2026 |
2025 |
|
0 – 500 private kilometers per year |
0% |
0% |
|
>500 km/py and 0 gr/km CO2 emissions and ≤ 30.000 |
22% |
17% |
|
>500 km/py and 0 gr/km CO² emissions and > 30.000 |
22% |
€5.100 + (22% x > €30.000) |
|
> 500 km/py and > 0 gr/km CO² emissions |
22% |
22% |
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