Let op: Niet alle voorstellen zijn definitief. Deze zijn pas definitief na akkoord van de Tweede Kamer en de Eerste Kamer.
Box 2-tarieven
Sinds 2024 geldt een tweeschijvenstelsel in box 2. De voorgestelde bedragen en tarieven voor 2026 zien er als volgt uit voor box 2:
2025
2026
Eerste schijf (tot en met € 68.843,- in 2026, dit was € 67.804,- in 2025)
24,5%
24,5%
Tweede schijf
(meer dan € 68.843,- in 2026, dit was € 67.804,- in 2025)
31%
31%
Praktische tips
Alleen het grensbedrag tussen de eerste en tweede schijf is aangepast in box 2. Dit bedrag wordt verhoogd naar € 68.843,- in 2026 vergeleken met € 67.804,- in 2025.
Mkb-winstvrijstelling
De mkb-winstvrijstelling bedraagt 12,7% in 2025 en in 2026.
Zelfstandigenaftrek
De zelfstandigenaftrek was € 2.470,- in 2025. De zelfstandigenaftrek wordt €1.200,-in 2026.
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