Estimate Dutch Box 1 (work and home) income tax for an under-AOW filer in 2026 using the 36.97% / 49.50% schedule, with the algemene heffingskorting general tax credit. Arbeidskorting (labor credit), Box 2, and Box 3 are not modeled.
For information only — not tax, legal, accounting, or financial advice. This calculator estimates results based on the inputs you provide. It does not constitute professional advice and infoz.com is not a CPA, EA, attorney, or registered investment adviser. Tax laws change. Individual circumstances vary. Consult a qualified professional licensed in your jurisdiction before making any financial decision.
Box 1 income tax (after credit)
€17,011
Effective 34.02% · Marginal 36.97%
| Rate | Range | In bracket | Tax |
|---|---|---|---|
| 36.97% | €0 – €75,518 | €50,000 | €18,485 |
Dutch Box 1 income tax uses two flat brackets (under AOW age). The bracket-1 rate bundles wage tax with volksverzekeringen contributions (~27.65%) into a single 36.97% rate. The algemene heffingskorting then offsets the gross liability.
36.97% on income up to €75,518. 49.50% on income above. Each layer is taxed at its own rate.
Maximum €3,070 for income up to €24,813. Phases out at 6.337% of income above the threshold, reaching €0 at €73,031.
Final tax = max(0, gross tax − general tax credit). The credit is non-refundable: it can reduce the bill to zero but never below.
Brackets: 36.97% × 40,000 = €14,788 Algemene heffingskorting: 3,070 − (40,000 − 24,813) × 0.06337 = 3,070 − 15,187 × 0.06337 = 3,070 − 962.40 ≈ €2,107.60 Income tax ≈ €14,788 − €2,108 ≈ €12,680 Effective rate ≈ 31.7% Marginal rate = 36.97%
Every numeric input to this calculator traces back to one of the following authoritative documents.
Calculation logic is based on data verified for Box 1 · 2026 · under AOW.
No professional advice. This calculator is provided for informational and educational purposes only and does not constitute tax, legal, accounting, or financial advice. infoz.com is operated by Netlink BVI Ltd, which is not a certified public accountant, enrolled agent, attorney, registered investment adviser, or licensed financial professional in any jurisdiction. Use of this calculator does not create any professional, fiduciary, or advisory relationship.
No warranties. Results are best-effort estimates based on the inputs you provide and the data sources cited. Tax law and financial regulations change without notice; data may be revised, withdrawn, or superseded between releases. We make no warranty, express or implied, that the result is accurate, current, complete, or suitable for your situation.
No liability. To the maximum extent permitted by law, infoz.com, Netlink BVI Ltd, and the authors disclaim liability for any direct, indirect, consequential, or incidental loss arising from use of this calculator or reliance on its output. You assume all risk of your reliance on the result.
Assumptions baked in:
What this calculator does NOT cover:
Talk to a professional. For decisions that involve real money — filing a return, structuring compensation, choosing an investment strategy — consult a qualified, licensed professional who can review your full circumstances. The cost of one consultation is almost always less than the cost of a wrong decision.
See the full site-wide legal disclaimer and terms for additional notices, including AI-assisted content disclosures and third-party data attribution.