Dutch Income Tax Rates 2027 (Proposed Box 1 Brackets)
6 min read · Updated Oct 2026Box 1 covers income from work and home ownership. Here are the proposed Dutch income tax rates for 2027 next to the 2026 rates, taken from the same data our calculators use.
2027 figures are based on the Belastingplan 2027 proposals presented on Prinsjesdag 2026. They are provisional and may change before parliament approves the legislation. 2026 figures are the rules in force now.
Box 1 brackets: 2026 vs proposed 2027
Rates below include national insurance premiums in the first bracket for people under AOW age.
| 2026 (current) | 2027 (proposed) | |
|---|---|---|
| Bracket 1 | €0 – €38,883 · 35.7% | €0 – €39,247 · 36.23% |
| Bracket 2 | €38,883 – €78,426 · 37.56% | €39,247 – €78,426 · 38.16% |
| Bracket 3 | Above €78,426 · 49.5% | Above €78,426 · 49.5% |
What changes for employees
The first bracket moves from 35.7% to a proposed 36.23% and the second from 37.56% to 38.16%, while the top rate stays 49.5%. On their own, higher bracket rates raise tax — but tax credits are indexed too, so the net effect depends on your income. See the net salary guide for worked examples.
How the brackets apply
Brackets are progressive: each rate only applies to the part of your taxable income inside that band. Tax credits (heffingskortingen) are then subtracted from the tax. If you have the 30% ruling, only your taxable salary — after the tax-free allowance — goes through these brackets.
Income Tax Rates 2027 frequently asked questions
Are the 2027 Dutch income tax brackets final?
Does the highest Dutch Box 1 rate apply to all my income?
More 2027 tax guides
General information only, not personal tax, legal or pension advice. Check Belastingdienst, Rijksoverheid, SVB or your pension provider for your own situation.