The income-tax rates in Box 1 for taxpayers under 67, effective from 2026, are:
| From | up to | 2025 |
|---|---|---|
| € 0 | € 38,441 | 35.82% |
| € 38,441 | € 76,817 | 37.48% |
| >€ 76,817 | 49.5% |
| From | up to | 2026 |
|---|---|---|
| € 0 | € 38,883 | 35.7% |
| € 38,883 | € 79,137 | 37.56% |
| >€ 79,137 | 49.5% |
The rate remains unchanged at 36%.
"}},{"title":"The tax-free allowance for Box 3","richBody":{"value":"The tax-free allowance for Box 3 assets will be reduced from € 57,684 to € 51,396 from 1 January 2026. Fiscal partners benefit from a combined exemption of € 102,792.
"}},{"title":"The deemed return on other assets","richBody":{"value":"The deemed return on “other assets” (for example, portfolio investments) will rise to 7.78% in 2026, implying an effective levy of 2.80% on their value as of 1 January 2026.
"}},{"title":"Green investments","richBody":{"value":"The exemption will be set at € 26,715 in 2026 but drops to € 200 in 2027 and is abolished entirely in 2028. Thus this tax benefit effectively is abolished by 2027.
"}},{"title":"Counterevidence scheme for Box 3 tax (‘Wet Tegenbewijsregeling’)","richBody":{"value":"Under the rebuttal provision (‘Wet Tegenbewijsregeling’), you may demonstrate that your actual return on Box 3 assets is lower than the deemed return. However, a widely publicised scheme involving bonds with embedded coupons will be blocked by new legislation.
"}},{"title":"Undivided shares in marital property","richBody":{"value":"Some couples adjust their community-of-property regime to unequal splits (for example, 90/10) to sidestep gift or inheritance tax. The government will counter this by taxing any partner who receives more than half of the joint assets on death or divorce.
"}},{"title":"Extension of the inheritance-tax filing deadline","richBody":{"value":"The period for submitting inheritance-tax returns will be extended from eight to twenty months, with interest on any unpaid tax accruing only after twenty months from the date of death.
"}}]},{"componentType":"sectionTitle","title":"Entrepreneurs"},{"componentType":"paragraph","title":"Box 2 rates","richBody":{"value":"Box 2 rates will remain unchanged from 2025. The income threshold will be adjusted for inflation, rising from € 67,804 to € 68,843 in 2026. Do you have a fiscal partner? Then you can both use the low box 2 rate twice.
| From | up to | 2026 |
|---|---|---|
| € 0 | € 68,843 | 24.5% |
| >€ 68,843 | 31% |
"}},{"componentType":"paragraph","title":"Corporate income tax (CIT)","richBody":{"value":"
The rates will remain the same as in 2025:
| From | up to | 2026 |
|---|---|---|
| € 0 | € 200,000 | 19% |
| >€ 200,000 | 25.8% |
Based on this calculation, the effective tax burden for box 2/corporate income tax in 2026 will be:
| 2026 | ||||
|---|---|---|---|---|
| CIT | 19% | 25.8% | 19% | 25.8% |
| Box 2 | 24.5% | 24.5% | 31% | 31% |
| 38.85% | 43.98% | 44.11% | 48.8% |
"}},{"componentType":"accordion","accordionList":[{"title":"Small-business profit exemption (‘MKB-winstvrijstelling') and self-employed deduction","richBody":{"value":"
As an income-tax entrepreneur, you can still claim a small-business profit exemption of 12.70% in 2026. However, the self-employed deduction will be reduced further, to € 1,200 in 2026 (down from € 2,470 in 2025).
"}},{"title":"Business succession ('BOR')","richBody":{"value":"If you plan to transfer your business to the next generation in a tax-efficient manner, note that the rules for Business Succession Scheme (BOR) change in 2026. These amendments have been announced previously. For more details, read our article on the new succession scheme.
"}},{"title":"Lucrative interest","richBody":{"value":"Should you be active in private equity and hold a so-called “lucrative interest” in Box 2 via an intermediate holding company, you will face a higher tax burden from 2026. The first € 68,843 of profit will be taxed at 28.45%, with any excess taxed at 36%. It may therefore be prudent to adjust your planning accordingly.
"}}]},{"componentType":"paragraph","title":"Real estate","richBody":{"value":""}},{"componentType":"accordion","accordionList":[{"title":"Mortgage interest deduction","richBody":{"value":"From 2026, mortgage interest on owner-occupied home loans in Box 1 may be deducted at 37.56% (2025: 37.48%), matching the second income-tax bracket in Box 1.
"}},{"title":"Transfer tax on investor-owned residential property reduced to 8%","richBody":{"value":"As announced on Budget Day 2024, the transfer tax for investor-owned homes will fall from 10.4% to 8% from 1 January 2026. This rate only applies only to properties not used as one’s primary residence. Delaying the intended purchase of a residential property that will be rented out until 2026 could be advantageous.
"}},{"title":"First-time buyer exemption on principal residences","richBody":{"value":"When you buy a home to live in as your main residence, the transfer tax remains 2%. The first-time buyer threshold, for purchasers aged 18–35 years, rises from € 525,000 to € 555,000. This relief is available once in a lifetime and may also apply if you plan to donate or sell a home to your child, provided that all requirements are met.
"}},{"title":"Vacant-value ratio","richBody":{"value":"For rented properties subject to tenant-protection rules, valuation in Box 3 and under the Inheritance Act is based on the WOZ value, adjusted by the vacant-value ratio. If a property’s market value is at least 10% below the adjusted WOZ value, you may use that lower market value.
From 2026, you may no longer apply the vacant-value ratio to a home let to a relative at non-market rent, nor rely on the lower market-value alternative described above.
"}},{"title":"VAT on property investment services","richBody":{"value":"From 1 January 2026, entrepreneurs must monitor the VAT deduction on certain real estate-services (such as renovations and major maintenance) exceeding €30,000 over a five-year period. If the building’s use changes within that period, for example from short-stay letting to regular letting, you may need to repay part of the VAT previously reclaimed.
"}}]},{"componentType":"paragraph","title":"Other measures","richBody":{"value":""}},{"componentType":"accordion","accordionList":[{"title":"Water supply tax","richBody":{"value":"The currect cap of 300m³ on mains-water tax will be phased out gradually, affecting water bills for both domestic and business users.
"}},{"title":"Air travel tax","richBody":{"value":"From 2027, air travel tax will be charged by flight distance rather than a flat rate. The existing € 29.40 per flight will give way to a three-tier structure, with long-haul journeys over 5,500 km incurring € 70.86.
"}}]},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of September 16, 2025","richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and is solely intended to inform you and provide practical tips. We always recommend consulting a specialist or tax advisor regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it may contain inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from the information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank NV, registered in Amsterdam.
"}}]},{"componentType":"sectionTitle","title":"Explore more"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Estate planning in 2026","body":"No changes to inheritance and gift tax: rates remain unchanged and exemptions are not restricted. Read the new tax plans.","image":{"transformBaseUrl":"https://assets.ing.com/transform/19d6ad52-2d22-4ead-8330-7c5a040ece0c/600580931","type":"image","width":2100,"original":"https://assets.ing.com/m/4e2fcf53c99369dd/original/600580931.jpg","extension":"jpg"},"date":"2025-09-18","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/article-1---estate-planning-in-2026"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Law counter-evidence scheme in Box 3","body":"Could you be entitled for a refund? Read what the scheme entails and what it means for you.","image":{"transformBaseUrl":"https://assets.ing.com/transform/55688c83-fd74-434a-a0a3-ece1c3ad427c/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking","type":"image","width":1920,"original":"https://assets.ing.com/m/4fdac08a2e7dc336/original/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking.jpg","extension":"jpg"},"date":"2025-07-09","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth/law-counter-evidence-scheme-box-3"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/investing/portfolio-management","text":"Portfolio management"},{"url":"/en/private-banking/our-clients/high-net-worth-individuals","text":"High net worth individuals"},{"url":"/en/private-banking/our-clients/entrepreneurs","text":"Entrepreneurs"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}