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 €39,357, you pay the rate for tax bracket 1: 35.70%.
• With an income between €39,357 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 will to enter into effect on 1 January 2026.