🇳🇱 Netherlands Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Netherlands in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.belastingdienst.nl
Key Facts — 2026
- →Income tax: 36.97% on income up to €75,518; 49.5% above.
- →National Insurance premiums included in the Box 1 rate — top-line rate for low bracket appears lower than reality.
- →30% ruling: significant expat benefit — 30% of salary paid tax-free for up to 5 years.
- →Dividends and savings taxed under Box 2 (24.5%–33%) and Box 3 (fictitious return on wealth ~6.04%).
- →Effective rate at €100k: approximately 37% for residents without the 30% ruling.
- →Universal healthcare mandatory; employee premiums ~€1,800/year + income-linked contribution.
Top Rate
49.50%
Effective @ $100k
37%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 75,518 | 36.97% |
| 75,519 | No limit | 49.50% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| National Insurance (AOW / ANW / WLZ, employee) | employee | 27.65% | 40,888 |
Special Tax Regimes
30% Ruling (Expat Tax Break)
Up to 5 yearsQualifying international workers can receive 30% of their salary tax-free for up to 5 years. The tax-free portion is reduced to 20% in year 4 and 10% in year 5 from 2024 reforms.
Qualifiers: Employees hired from outside the Netherlands for a Dutch employer; must earn above the salary threshold (€46,107 in 2026); must have lived >150km from the Dutch border before hire
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.