{"id":4671,"date":"2026-09-16T04:00:00","date_gmt":"2026-09-16T04:00:00","guid":{"rendered":"im-68540"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T22:00:00","slug":"tax-rates-and-tax-credits-for-2027","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/tarieven-en-heffingskortingen-2027\/","title":{"rendered":"Tax rates and tax credits for 2027"},"content":{"rendered":"

The income tax rates and tax credits are as follows.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/th>\n2027<\/th>\n2026<\/th>\n<\/tr>\n<\/thead>\n
 Tax band 1<\/td>\n 36,23%<\/td>\n 35,75%<\/td>\n<\/tr>\n
 Tax band 2<\/td>\n 38,16%<\/td>\n 37,56%<\/td>\n<\/tr>\n
 Tax band 3<\/td>\n 49,5%<\/td>\n 49,5%<\/td>\n<\/tr>\n
 Boundary disc 1<\/td>\n \u20ac39,247<\/td>\n \u20ac38,883<\/td>\n<\/tr>\n
 Boundary disc 2<\/td>\n \u20ac78,426<\/td>\n \u20ac78,426<\/td>\n<\/tr>\n
 General tax credit, maximum<\/td>\n \u20ac3,154<\/td>\n \u20ac3,115<\/td>\n<\/tr>\n
 Employment tax relief, maximum<\/td>\n \u20ac5,929<\/td>\n € 5.685<\/td>\n<\/tr>\n
 IACK, maximum<\/td>\n \u20ac2,918<\/td>\n \u20ac3,032<\/td>\n<\/tr>\n
 Discount for young people with disabilities<\/td>\n \u20ac935<\/td>\n \u20ac923<\/td>\n<\/tr>\n
 Self-employment deduction<\/td>\n \u20ac900<\/td>\n \u20ac1,200<\/td>\n<\/tr>\n
 First-time buyer\u2019s allowance<\/td>\n \u20ac10<\/td>\n \u20ac2,123<\/td>\n<\/tr>\n
Strike allowance<\/td>\n \u20ac908<\/td>\n \u20ac3,630<\/td>\n<\/tr>\n
 SME profit exemption<\/td>\n 12,7%<\/td>\n 12,7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* For people born before 1 January 1946, a higher upper limit of \u20ac41,637 applies to tax bracket 1.<\/em><\/p>\n

Freedom contribution<\/h4>\n

The statutory inflation adjustment is carried out annually by applying the so-called table adjustment factor. The Government proposes that citizens and (to a limited extent) businesses contribute to fiscal autonomy by limiting the application of the statutory inflation adjustment. The table adjustment factor will be applied on a limited basis to income tax and payroll tax for 2027 and 2028. Normally, the inflation adjustment would amount to 2.6% (factor 1.026) in 2027, but now only 48% will be applied (factor 1.01248). As a result, tax bands, tax credits and certain other amounts will rise by a smaller margin.<\/p>\n

Source: Ministry of Finance | draft bill | 14 September 2026<\/div>","protected":false},"excerpt":{"rendered":"

The income tax rates and tax credits are as follows.<\/p>","protected":false},"author":2,"featured_media":4672,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=4671"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/4671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media\/4672"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=4671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=4671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=4671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}