Tax brackets for income tax will change in 2026

What has changed?

Do you run a sole proprietorship (eenmanszaak), general partnership (vof), professional partnership (maatschap), limited partnership (CV), or private limited company (bv) in the Netherlands? And do you pay income tax?

In 2026, the upper limits of the income tax brackets have changed. Whether this will result in a different tax rate for you depends on your income:

• With an income of up to € 38,883, you pay the rate for tax bracket 1: 35.75%.
• With an income between €38,883 and €78,426, you pay the rate for tax bracket 2: 37.56%.
• With an income higher than €78,426, you pay the rate for tax bracket 3: 49.50%.

For whom?

• entrepreneurs who pay income tax

When?

The change in law has entered into effect on 1 January 2026.