2026 Tax Plan package adopted by Senate

Rates, contribution percentages and exemptions 2026

The following shows the key rates, contribution percentages and exemptions for the year 2026.

Corporate income tax rates

The corporate income tax rate structure will not change in 2026. The rate is 19% up to a taxable amount of EUR 200,000 and 25.8% on the excess. See the table below.

Transfer tax rate

The transfer tax rate for acquiring homes will drop to 8% effective from 1 January 2026. The reduced rate of 2% continues to apply for the acquisition of homes intended for long-term self-occupation. The so-called first-time buyer exemption will be upheld, too. The general transfer tax rate of 10.4% continues to apply for other immovable properties.

Rates for income tax and national insurance contributions

On 1 January 2025, a new bracket was added to the bottom end of the rate structure, which reintroduced the three-bracket system. In 2026, the box 1 income up to EUR 38,883 (EUR 41,123 if the taxpayer was born before 1 January 1946) will be taxed at a rate of 35.75%. The rate in the second bracket (box 1 income up to EUR 78,426) is 37.56%. At 49.50%, the top rate remains unchanged in 2026.

For people who are entitled to a state pension (under the Algemene Ouderdomswet, or ‘AOW’), the combined rate in the first bracket is 17.85% in 2026. In the second and third bracket the rate equals that for the other taxpayers. We have summarised the changes in the following table.

Bracket limits box 1

Box 1 rates

Rate structure box 2
Since 1 January 2024, a two-bracket system applies in box 2. In 2026, the rate is 24.5% up to an income of EUR 68,843 and 31% on the excess.

Rate structure box 3
In box 3, assets are divided into three categories: bank balances, other assets and debts. Since returns on bank balances and debts are based on current averages, they are not subject to a final assessment until after the end of a year. Hence, the rates of return in the following table are used when imposing provisional assessments but are only final for the ‘other assets’ category.

Rates of return for the new calculation in respect of the three categories

At 36%, the box 3 rate continues to be the same in 2026. The tax-free wealth threshold does increase and is EUR 59,357 in 2026. The Supreme Court, for that matter, ruled that the Box 3 Bridging Act, too, violates property rights and the prohibition of discrimination. The levy must be limited to the actual return in a year, although unrealized changes in value are part of this return as well. In response, the Box 3 Rebuttal Scheme Act has been implemented with retroactive force. As a result, taxpayers may use the so-called Actual Return Statement to request for a reduction.

Social security contributions

• The premium rates for national insurances remain unchanged in 2026 and are 17.90% for the state pension (AOW), 0.10% for the Surviving Dependants Act (Algemene nabestaandenwet) and 9.65% for the Long-Term Care Act (Wet langdurige zorg), respectively.
• The maximum wage assessable for employee insurance schemes is EUR 79,409 in 2026.
• Large employers are liable to pay the high contribution for the Invalidity Insurance Fund (Arbeidsongeschiktheidsfonds, or ‘Aof’). This will be 7.63% in 2026. Small employers pay the low Aof contribution of 6.27%.
• The low contribution for the General Unemployment Fund (Algemeen Werkloosheidsfonds, or ‘Awf’) will be 2.74% in 2026. It is due for employees who have a permanent, open ended employment contract. In other cases, employers must pay the high Awf contribution of 7,74%.
• In 2026, the employer's levy under the Healthcare Insurance Act (Zorgverzekeringswet, or ‘Zvw’) will be 6.10% on wage for healthcare insurance up to EUR 79,409. In 2026, persons subject to compulsory insurance who have other employment income will themselves be liable to pay an income-related contribution of 4.85% on wage for healthcare insurance up to EUR 79,409.

Rates and exemptions gift and inheritance tax

The gift and inheritance tax rate depends on the relationship to the person from whom a gift or an inheritance is acquired. In 2026, a rate of 10% up to an acquisition of EUR 158,669 and 20% on the excess applies for acquisitions (by gift or inheritance) by a partner or a child. For acquisitions by grandchildren, these rates are 18% and 36%, respectively. For other acquirers, the rates are 30% and 40%, respectively.

In 2026, the regular exemption for gifts from parents to children will be EUR 6,908. However, if the child is between 18 and 40 years old, parents may make a one-off, tax-exempt gift of EUR 33,129. If the gift is intended to pay for a costly study of the child, the one-off increased exemption even amounts to EUR 69,009. Applying the one-off increased exemption is subject to the condition that a gift tax return must be filed. In other cases, the gift exemption amounts to EUR 2,769 in 2026.

House of Representatives adopts 2026 Tax Plan package

On 27 November 2025, the House of Representatives approved the 2026 Tax Plan. Several amendments and motions were adopted in the process.

2026 Tax Plan - comprehensive summary

On 16 September 2025, the government submitted the 2026 Tax Plan package to the House of Representatives.