Changes Box 1 Tax – Income from work and first-residence property

In 2026, there will be no major changes to income tax in Box 1. The below chart gives an overview of Box 1 income tax in 2025 and 2026:

Income Tax – AOW not reached	2025	Income Tax – AOW not reached	2026
First bracket up to € 38.441	35,82%	First bracket up to € 38.441	35,82%
Second bracket € 38.441 – € 76.817	37,48%	Second bracket from € 38.441 – € 76.816	37,48%
Third bracket from € 76.817	49,50%	Third bracket from € 78.426	49,50%

For taxpayers who have reached the state pension age the following rates and brackets apply for 2024 and 2025:

Income Tax – AOW reached	2025	Income Tax – AOW reached	2026
First bracket up to  € 38.441	17,92%	First bracket up to € 38.883	17,80%
Second bracket:  € 38.441 – € 76.817	37,48%	Second bracket:  € 38.883 – € 78.426	37,56%
Third bracket from € 76.817	49,50%	Third bracket from € 78.426	49,50%

*other brackets apply to people born before 1 January 1946. For box 2 rates, please
refer to the business section of the newsletter.