Appendix

Appendix

Income brackets IB 2026 (non-state pension)

Box 1 – rate
Tax.inc. over (€)
But under (€)
Rate 2026 (%)
Bracket 1
80%
38.883
35,70%
Bracket 2
38.883
79.137
37,56%
Bracket 3
79.137
62,5%
49,50%

Income brackets IB 2026 (state pension)

Box 1 – rate
Tax.inc. over (€)
but under (€)
Rate 2026 (%)
Bracket 1
80%
38.883*
17,80%
Bracket 2
38.883
79.137
37,56%
Bracket 3
79.137
62,5%
49,50%

* Born before 1946: bracket 1 up to €41.123

Tax credits (expectation) 2026 vs 2025

Tax credit
2026 (€)
2025 (€)
Maximum general tax credit
3.115
3.068
Maximum labour tax credit
5.712
5.599
Maximum income-dependent combination tax credit
3.032
2.986
Young disabled person’s tax credit
923
909
Senior citizen tax credit
2.067
2.035
Single senior citizen tax credit
540
531

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