New tax scale for 2026: less tax for parents and young people

Less tax for each child and for young people.

What changes

What changesBeforeNow

€10,001 to €20,000, no children ~~22%~~ 20%

€10,001 to €20,000, 1 child ~~22%~~ 18%

€10,001 to €20,000, 2 children ~~22%~~ 16%

€10,001 to €20,000, 3 children ~~22%~~ 9%

€20,001 to €30,000, no children ~~28%~~ 26%

€30,001 to €40,000 ~~36%~~ 34%

€40,001 to €60,000 ~~44%~~ 39%

Aged up to 25, up to €20,000 ~~9% and 22%~~ 0%

Aged 26 to 30, €10,001 to €20,000 ~~22%~~ 9%

Applies to: Income from 1 January 2026, with withholding from the January salary
First band: 9% up to €10,000, for everyone except people aged up to 25
Above €60,000: 44%

The calculation works out the 2025 tax with the 2025 scale and the tax reduction of article 16, as they stood then.

From the 2026 tax year, the rate of the second band falls, and falls further with each child. People aged up to 30 pay less.

Every employee, pensioner and self-employed person with an income above €10,000, and everyone aged up to 30.

The salary for January 2026 already has the new withholding. You see the difference in your net pay each month.

Children count twice: in the rate of the scale and in the tax reduction.

Young people count by their age at the end of the tax year.