---
title: "Dutch Box 1 tax brackets 2026"
taxYear: 2026
lastVerified: "2 August 2026"
source: https://dutchtaxcalculator.nl/tax-rates-2026.md
---

# Dutch Box 1 tax brackets (2026)

> Combined income tax and national-insurance rates for people below AOW age. Last verified 2 August 2026.

These figures come from the same module used by the interactive calculator (`taxRates2026.ts`). They are planning estimates, not a personal tax assessment.

| Bracket | Taxable income | Rate |
| --- | --- | --- |
| 1 | Up to and including €38,883 | 35.75% |
| 2 | €38,884 to €78,426 | 37.56% |
| 3 | Above €78,426 | 49.50% |

Primary source: [Belastingdienst income-tax rates](https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen)

See also: [methodology](https://dutchtaxcalculator.nl/methodology), [calculator](https://dutchtaxcalculator.nl/), [rates JSON](https://dutchtaxcalculator.nl/api/tax-rates-2026.json).

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Source: https://dutchtaxcalculator.nl/tax-rates-2026.md