Netherlands Income Tax Rates 2026: Personal Tax, Capital Gains and Corporate Tax

The Netherlands taxes individuals under three income tax categories, known as Box 1, Box 2 and Box 3. Different rules apply to employment income, substantial shareholdings, savings and investments, and corporate profits. This guide explains the 2026 rates, resident and nonresident taxation, and the original 2017-2018 figures for historical reference.

Tax year: 2026 | Currency: Euro (EUR) | Primary authority: Dutch Tax Administration (Belastingdienst)

Netherlands Personal Income Tax Rates for 2026 - Box 1

Box 1 covers taxable income from work and the owner-occupied home, including employment income, business profits, certain benefits and taxable housing items. For taxpayers who have not reached the Dutch state pension age (AOW), the 2026 combined income tax and national insurance rates are:

The rates are marginal: each band applies only to the part of income within that band. Tax credits and deductions can change the final tax liability. The first bracket combines 8.10% income tax and 27.65% national insurance premiums. See the official Box 1 explanation and 2026 rates.

State pension age (AOW) taxpayers

People who have reached AOW age generally pay a reduced first-bracket rate because they no longer contribute to AOW insurance. For qualifying persons already at AOW age throughout 2026, the first rate is 17.85%; the first bracket limit is generally EUR 38,883, or EUR 41,123 for those born before 1 January 1946. Different first-bracket percentages apply in the year a person reaches AOW age.

National Insurance Contributions and Tax Credits

The 2026 first-bracket national insurance component for individuals below AOW age totals 27.65%, consisting of AOW old-age pension insurance (17.90%), Anw surviving dependants insurance (0.10%), and Wlz long-term care insurance (9.65%). These contributions are already included in the combined Box 1 rate and should not be added a second time.

Available heffingskortingen (tax credits), such as the general tax credit and employment tax credit, depend on taxable income, age and personal circumstances. Review the 2026 official tax credits and assessment figures rather than using outdated 2017 credit amounts.

Box 2 - Tax on Substantial Shareholdings in 2026

Box 2 generally concerns income from an aanmerkelijk belang (substantial interest), usually a direct or indirect interest of at least 5% in a company, including interests held with a fiscal partner. Dividend distributions and gains on disposing of the shares can be taxable in this box.

Special rules apply to deemed benefits, excessive borrowing from a company and loss relief. Consult the official Box 2 rates and definition.

Box 3 - Savings and Investments Tax in 2026

Box 3 taxes income from savings and investments, including qualifying bank accounts, securities and second homes. It is not simply a flat tax on the market value of assets. The 2026 tax rate is 36% of taxable Box 3 income, which is calculated under the applicable deemed-return rules, subject to actual-return relief where relevant.

These deemed-return percentages are used for provisional assessments and may be revised for final assessments. Certain debt thresholds and exceptions apply. Consult the official 2026 Box 3 calculation guidance and Box 3 tax rules.

Capital Gains Tax and Nonresident Taxation

The Netherlands does not impose one universal capital gains tax on all private disposals. The treatment depends on the relevant box. Gains from a substantial shareholding generally fall within Box 2; ordinary passive investments may be within Box 3; and business or certain active investment gains may fall within Box 1. Disposal of an owner-occupied home may trigger special Box 1 housing rules, while gains on property held by a company are generally reflected in corporate taxable profits.

Residents are generally subject to Dutch income tax on worldwide income, with relief where a tax treaty or domestic exemption applies. Nonresidents are generally taxed on specified Dutch-source income, such as Dutch employment, certain Dutch real estate income or qualifying business interests. National insurance liability, tax credits and access to deductions can differ for nonresidents and qualifying nonresident taxpayers. Cross-border situations should be checked against the relevant treaty and the Belastingdienst guidance for individuals.

Netherlands Corporate Income Tax Rates for 2026

Under the Corporate Income Tax Act 1969 (Wet op de vennootschapsbelasting 1969), companies such as a Dutch BV or NV are generally taxed on taxable profits after allowable deductions and applicable loss relief. The 2026 corporate income tax rates are:

Taxable profit is determined under Dutch fiscal accounting rules and can differ from reported financial-accounting profit. Corporate provisions include the participation exemption, loss carryforwards, investment allowances and restrictions on interest deductions. The general earnings-stripping restriction for 2026 can limit net interest deductions above the statutory threshold. Read the official 2026 corporate tax rates and changes and corporate tax overview.

Historical Netherlands Income Tax Rates - 2017 and 2018

The original article covered the 2017-2018 period. The following figures preserve its 2017 historical information; they must not be used to calculate tax for 2026. The 2017 rates shown below are for persons younger than the state pension age.

2017 Box 1 income tax and national insurance

In 2017 the original page listed national insurance premiums of AOW 17.90%, Anw 0.10% and Wlz 9.65%, totalling 27.65%. It also reported a 25% Box 2 tax rate and a 30% tax rate on the calculated Box 3 investment return. These historical rates should not be confused with the 2026 rules.

2017 personal tax credits (historical)

2017 corporate income tax (historical)

Earlier proposals to reduce corporate tax rates in later years were superseded by subsequent legislation. The 2026 rates above reflect the current enacted system rather than those historical proposals.

Official Dutch Tax Sources and Legal References

• Box 1: rates and work/home income
• Box 2: substantial shareholdings
• Box 3: 2026 provisional assessment
• Corporate income tax: 2026 rates
• Official Dutch legislation database (wetten.overheid.nl) - search for Wet inkomstenbelasting 2001 and Wet op de vennootschapsbelasting 1969.

This guide provides general tax information, not an individual tax assessment. Rates, tax treaty treatment and exemptions depend on the relevant year and taxpayer circumstances.