{"id":4763,"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:\/\/fortiusaccountants.nl\/index.php\/2025\/09\/17\/tarieven-en-heffingskortingen-2026\/","title":{"rendered":"Tarieven en heffingskortingen 2026"},"content":{"rendered":"<p>Het pakket Belastingplan 2026&nbsp;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<table border=\"1\" cellpadding=\"1\" cellspacing=\"0\" style=\"width:70%\">\n<thead>\n<tr>\n<th scope=\"col\">&nbsp;<\/th>\n<th scope=\"col\">2026<\/th>\n<th scope=\"col\">2025<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>&nbsp;Tarief schijf 1<\/td>\n<td>&nbsp;35,7%<\/td>\n<td>&nbsp;35,82%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Tarief schijf 2<\/td>\n<td>&nbsp;37,56%<\/td>\n<td>&nbsp;37,48%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Tarief schijf 3<\/td>\n<td>&nbsp;49,5%<\/td>\n<td>&nbsp;49,5%<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Grens schijf 1<\/td>\n<td>&nbsp;&euro; 38.883<\/td>\n<td>&nbsp;&euro; 38.441<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Grens schijf 2<\/td>\n<td>&nbsp;&euro; 79.137<\/td>\n<td>&nbsp;&euro; 76.817<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Algemene heffingskorting, maximaal<\/td>\n<td>&nbsp;&euro; 3.115<\/td>\n<td>&nbsp;&euro; 3.068<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Arbeidskorting, maximaal<\/td>\n<td>&nbsp;&euro; 5.712<\/td>\n<td>&nbsp;&euro; 5.599<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;IACK, maximaal<\/td>\n<td>&nbsp;&euro; 3.032<\/td>\n<td>&nbsp;&euro; 2.986<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Jonggehandicaptenkorting<\/td>\n<td>&nbsp;&euro; 923<\/td>\n<td>&nbsp;&euro; 909<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Zelfstandigenaftrek<\/td>\n<td>&nbsp;&euro; 1.200<\/td>\n<td>&nbsp;&euro; 2.470<\/td>\n<\/tr>\n<tr>\n<td>&nbsp;Mkb-winstvrijstelling<\/td>\n<td>&nbsp;12,7%<\/td>\n<td>&nbsp;12,7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>Inflatiecorrectie beperkt<\/h4>\n<p>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<h4>Nieuwe samentelbepaling EIA<\/h4>\n<p>De energie-investeringsaftrek (EIA) biedt een aftrek van 40% op energiebesparende investeringen, met een wettelijk maximumbedrag van &euro; 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 &euro; 151 miljoen werd toegepast. De nieuwe samentelbepaling voorkomt dit door alle energie-investeringen per belastingplichtige samen te tellen.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Ministerie van Financi\u00ebn | wetsvoorstel | 15-09-2025<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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<p>\t\t\t2026<br \/>\n\t\t\t2025<\/p>\n<p>\t\t\t Tarief schijf 1<\/p>\n","protected":false},"author":1,"featured_media":4764,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-4763","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingplan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tarieven en heffingskortingen 2026 - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2025\/09\/17\/tarieven-en-heffingskortingen-2026\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tarieven en heffingskortingen 2026 - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Het pakket Belastingplan 2026 bestaat uit acht wetsvoorstellen met een breed palet aan fiscale maatregelen. 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