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

Effective from 1 January 2025, a new bracket was added to the lower end of the rate structure and so the three-bracket system has returned. The Box 1 income up to EUR 38,883 (up to EUR 41,123 if the taxpayer was born before 1 January 1946) is taxed at a rate of 35.70% in 2026. The rate in the second bracket (Box 1 income up to EUR 79,137) is 37.56%. At 49.50%, the top rate does not change in 2026.

For persons entitled to an old-age pension the combined rate in the first bracket is 17.80% in 2026. In the second and third brackets the rate is the same as for the other taxpayers. The table below summarises the changes.

Bracket limits

General rate table

Rate table for persons entitled to an old-age pension

Effective from 1 January 2024, a two-bracket system applies in Box 2. The Box 2 income up to EUR 68,843 is taxed at a rate of 24.5%. The excess is taxed at 31%.

In Box 3, assets are subdivided into three categories: cash and bank balances, other assets, and debts. The return on other assets is assessed on the basis of long-term average returns on securities, bonds and property. As from 2026, rental income or, as the case may be, an owner-occupied property is taken into account as well. This results in a fixed return on the other assets of 7.78%. Since the return on bank balances and debts is based on current interest rates, its final assessment is not possible until after the end of the year. Hence, the percentages listed for those categories are provisional in 2025.

Return rates for the new calculation for the three categories

The Box 3 rate continues to be 36% in 2026. On the other hand, the wealth threshold in Box 3 will be decreased to EUR 51,396 (2025: EUR 57,684) in 2026.

The self-employed persons’ tax deduction will be phased out in stages. It will still be EUR 2,470 in 2025, drop down to EUR 1,200 in 2026, and eventually it will settle at EUR 900 in 2027. This decrease aims to reduce the difference in tax treatment between employees and self-employed persons. The SME profit exemption is maintained at 12.7% in 2026.

In 2026, the maximum general tax credit will be increased to EUR 3,115 (2025: EUR 3,068). Since 2025, the phase-out point has been linked to the statutory minimum wage. Likewise, since then the taxpayer’s entire aggregate income is factored in and no longer solely the Box 1 income. Based on the current figures this means that the general tax credit will be phased out by 6.306% as from EUR 29,736 in 2026, until it arrives at nil for an aggregate income of EUR 79,137.

The employed person’s tax credit is capped at EUR 5,712 in 2026. As from an income from employment of EUR 45,593 this tax credit is phased out by 6.51%, until this arrives at nil for an income from employment of EUR 133,334. The following table lists the changes in the general tax credit and the employed person’s tax credit:

In 2026, the maximum ICTC will be increased to EUR 3,032 and the required minimum income from employment to EUR 6,239. The accrual rate does not change (11.45%). The maximum ICTC will be reached in 2026, at an income from employment of EUR 32,719.

The maximum elderly person’s tax credit is EUR 2.067 in 2026. This will be phased out by 15% as from an aggregate income of EUR 46,002. The tax credit for single elderly persons, however, is a fixed amount and arrives at EUR 540 in 2026.

The young disabled person’s tax credit will be increased to EUR 923 (2025: EUR 909) in 2026.