{"id":2250,"date":"2025-09-17T04:00:00","date_gmt":"2025-09-17T04:00:00","guid":{"rendered":"im-64224"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"tarieven-en-heffingskortingen-2026","status":"publish","type":"post","link":"https:\/\/fintis.nl\/en\/tarieven-en-heffingskortingen-2026\/","title":{"rendered":"Tarieven en heffingskortingen 2026"},"content":{"rendered":"

Het pakket Belastingplan 2026 bestaat uit acht wetsvoorstellen met een breed palet aan fiscale maatregelen. De tarieven en heffingskortingen in de inkomstenbelasting zien er als volgt uit.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
 <\/th>\n2026<\/th>\n2025<\/th>\n<\/tr>\n<\/thead>\n
 Tarief schijf 1<\/td>\n 35,7%<\/td>\n 35,82%<\/td>\n<\/tr>\n
 Tarief schijf 2<\/td>\n 37,56%<\/td>\n 37,48%<\/td>\n<\/tr>\n
 Tarief schijf 3<\/td>\n 49,5%<\/td>\n 49,5%<\/td>\n<\/tr>\n
 Grens schijf 1<\/td>\n € 38.883<\/td>\n € 38.441<\/td>\n<\/tr>\n
 Grens schijf 2<\/td>\n € 79.137<\/td>\n € 76.817<\/td>\n<\/tr>\n
 Algemene heffingskorting, maximaal<\/td>\n € 3.115<\/td>\n € 3.068<\/td>\n<\/tr>\n
 Arbeidskorting, maximaal<\/td>\n € 5.712<\/td>\n € 5.599<\/td>\n<\/tr>\n
 IACK, maximaal<\/td>\n € 3.032<\/td>\n € 2.986<\/td>\n<\/tr>\n
 Jonggehandicaptenkorting<\/td>\n € 923<\/td>\n € 909<\/td>\n<\/tr>\n
 Zelfstandigenaftrek<\/td>\n € 1.200<\/td>\n € 2.470<\/td>\n<\/tr>\n
 Mkb-winstvrijstelling<\/td>\n 12,7%<\/td>\n 12,7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Inflatiecorrectie beperkt<\/h4>\n

De btw-verhoging op culturele activiteiten is geschrapt. Dit wordt gedekt door de inflatiecorrectie van de inkomsten- en loonbelasting voor 2026 te beperken. Normaal zou de inflatiecorrectie 2,9% bedragen (factor 1,029), maar nu wordt slechts 57% toegepast (factor 1,01653). Daardoor stijgen tariefschijven, heffingskortingen en enkele andere bedragen minder sterk.<\/p>\n

Nieuwe samentelbepaling EIA<\/h4>\n

De energie-investeringsaftrek (EIA) biedt een aftrek van 40% op energiebesparende investeringen, met een wettelijk maximumbedrag van € 151 miljoen per belastingplichtige per jaar. Bij ondernemers die zowel zelfstandig investeren als via een samenwerkingsverband, bestond de kans dat de EIA over meer dan € 151 miljoen werd toegepast. De nieuwe samentelbepaling voorkomt dit door alle energie-investeringen per belastingplichtige samen te tellen.<\/p>\n

Bron:Ministerie van Financi\u00ebn | wetsvoorstel | 15-09-2025<\/div>","protected":false},"excerpt":{"rendered":"

Het pakket Belastingplan 2026 bestaat uit acht wetsvoorstellen met een breed palet aan fiscale maatregelen. De tarieven en heffingskortingen in de inkomstenbelasting zien er als volgt uit.<\/p>\n

\t\t\t2026
\n\t\t\t2025<\/p>\n

\t\t\t Tarief schijf 1<\/p>","protected":false},"author":1,"featured_media":2251,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts\/2250","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/comments?post=2250"}],"version-history":[{"count":0,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/posts\/2250\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/media\/2251"}],"wp:attachment":[{"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/media?parent=2250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/categories?post=2250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintis.nl\/en\/wp-json\/wp\/v2\/tags?post=2250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}