Tax brackets for income tax will change in 2026

What changes?

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 will change. 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: 35.70%.
• With an income between €38,883 and €79,137, you pay the rate for tax bracket 2: 37.56%.
• With an income higher than €79,137, you pay the rate for tax bracket 3: 49.50%.

For whom?

• entrepreneurs who pay income tax

When?

The change in law is expected to enter into effect on 1 January 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.