| Bracket | Income | Rate | Tax | Range |
|---|
Calculate Netherlands Box 1 income tax for 2026 using real bracket thresholds, general tax credit, and labour tax credit. View gross tax, final tax, effective rate, and tax by bracket.
| Bracket | Income | Rate | Tax | Range |
|---|
This calculator estimates Netherlands Box 1 income tax for 2026. It starts with total Box 1 income, subtracts deductible amounts to get taxable income, applies the tax brackets, then subtracts the general tax credit and optionally the labour tax credit.
Your gross tax comes from the bracket calculation. Your final tax is what remains after credits. That is why your final tax can be much lower than the amount produced by the brackets alone.
Your marginal rate is the rate on the next euro of taxable income. Your effective rate is final tax divided by total income. The effective rate is usually lower because not all income is taxed at the top rate and credits reduce final tax.
| Bracket | Income Range | Not AOW All Year | AOW All Year |
|---|---|---|---|
| 1 | Up to โฌ 38.883 | 35,75% | 17,80% |
| 2 | โฌ 38.884 to โฌ 78.426 | 37,56% | 37,56% |
| 3 | Above โฌ 78.426 | 49,50% | 49,50% |