2026 Dutch Tax Changes for Expats (Verified Facts Only)
Source-verified 2026 Dutch tax update: Box 1 rates, tax credits, 30%-regeling parameters, Box 3 figures, ZZP deductions, and Zvw thresholds.
Scope and Verification Standard
This page includes only parameters that can be verified against official Dutch government sources. It intentionally excludes speculative forecasts and non-sourced “expected” values.
Box 1 Rates and Brackets (2026, under AOW age)
| Taxable income (Box 1) | Rate |
|---|---|
| Up to €38,883 | 35.75% |
| €38,883 to €78,426 | 37.56% |
| Above €78,426 | 49.50% |
These are the published 2026 Box 1 rates for people below AOW age.
Heffingskortingen (Tax Credits) in 2026
General Tax Credit (Algemene heffingskorting)
- Maximum: €3,115
- At taxable income up to €29,736
- Reduction rate above that threshold: 6.398%
- At income of €78,426 and above: €0
Employment Tax Credit (Arbeidskorting)
- Maximum: €5,685
- Reduction starts at employment income of €45,592
- Reduction rate above that threshold: 6.510%
- At income of €132,920 and above: €0
Use official tables for exact formula segments by income range.
30%-Regeling and Expat-Specific Updates
| Item | 2026 value or status |
|---|---|
| Standard salary norm (taxable salary) | €48,013 |
| Under-30 Master's norm (taxable salary) | €36,497 |
| Maximum salary basis for 30%-allowance | €262,000 |
| Maximum 30%-allowance amount at cap | €78,600 |
For transition: government-published cohort rules state that the 27% rate starts in 2027 for users whose first use is from 2024 onward, while users who first used the ruling on or before 31 December 2023 remain at 30%.
Also published: from tax return year 2025 onward, the partial non-resident taxpayer option is no longer generally available; a transitional exception applies through filing year 2026 for specific 2023 users.
ZZP / Entrepreneur Parameters (2026)
| Parameter | 2026 value |
|---|---|
| Zelfstandigenaftrek | €1,200 |
| Startersaftrek | €2,123 |
| MKB-winstvrijstelling | 12.7% |
Belastingdienst also states that in 2026 the tax benefit for certain deductions (including zelfstandigenaftrek and startersaftrek) is limited to 37.56%.
Box 3 Parameters (2026)
| Item | 2026 value |
|---|---|
| Heffingsvrij vermogen (single) | €59,357 |
| Heffingsvrij vermogen (tax partners) | €118,714 |
| Deemed return on savings | 1.28% (provisional) |
| Deemed return on other assets | 6.00% |
| Deemed return on debts | 2.70% (provisional) |
| Box 3 tax rate | 36% |
Zvw Contribution Changes (2026)
| Parameter | 2026 | 2025 |
|---|---|---|
| Employer levy percentage | 6.10% | 6.51% |
| Employee contribution percentage | 4.85% | 5.26% |
| Maximum contribution income | €79,409 | €75,860 |
Operational Checklist for 2026 Filing and Payroll
- Confirm your calculators and payroll assumptions use 2026 rates and thresholds.
- If you use the 30%-regeling, verify both salary norm category and cap effect.
- If you are self-employed, update deduction assumptions to 2026 values.
- For Box 3 planning, separate definitive and provisional components in your notes.
- Document source links used for each parameter in case of later audit/review.
Related deep dives: 30%-Regeling Changes, Box 1 Brackets Guide, Box 3 Explained.
Official Sources
- Belastingdienst: 2026 voorlopige aanslag rates, brackets, heffingskortingen, and Box 3 parameters
- Belastingdienst: ondernemer deductions in 2026 (zelfstandigenaftrek and related rules)
- Belastingdienst: expatregeling application and conditions context
- Rijksoverheid: Expatregeling cap, transition to 27%, and partial non-resident status notes
- Belastingdienst: Zvw percentages and contribution income ceilings