Two rates moved, in opposite directions
The first box 1 bracket now runs to € 38.883 and is taxed at 35,75%, down from 35,82% on income to € 38.441. Almost all of that rate is national insurance: the AOW, Anw and Wlz premiums are unchanged, so the whole cut is in the wage tax share, from 8,17% to 8,1%. The second bracket went the other way, from 37,48% to 37,56%, and now ends at € 78.426, above which the top rate of 49,5% is unchanged.
Above state pension age the first bracket pays no AOW premium, so its rate is 17,85%, down by the same amount.
Both tax credits were raised
The general tax credit (algemene heffingskorting) is now at most € 3.115, up from € 3.068, and starts to shrink above € 29.736 instead of € 28.406. The labour tax credit (arbeidskorting) peaks at € 5.685 instead of € 5.599, reached at € 45.592 of income, and runs out at € 132.920.
Together with the lower first-bracket rate, that is why the impact table shows a rise in take-home pay at every salary. The gain is smallest at both ends of the table: at the bottom there is less income for the lower rate and the higher credits to work on, and at the top the credits have run out and the higher second-bracket rate takes back part of the gain.
The 30% ruling has a higher cap, and a lower rate ahead
For incoming employees on the 30% ruling (now formally the expat scheme), the minimum taxable salary rose to € 48.013, or € 36.497 for under-30s with a master's degree. The ruling applies to salary up to € 262.000, the 2026 public-sector pay ceiling under the Wet normering topinkomens, up from € 246.000, and from 2026 that cap applies to everyone on the scheme, including those hired before 2023. From 1 January 2027 the tax-free share falls from 30% to 27%, according to the government's business portal. To see your own figure, try your salary in the take-home pay calculator.