The three rate groups after the exemption

After the exemption the rates apply in three groups. The Belastingdienst sets the limit of the first bracket at € 158.669 of the taxable amount, that is of what comes out above the exemption. A partner and children pay 10 percent on that bracket and 20 percent above it. Grandchildren and further descendants pay 18 percent and 36 percent above it. Other acquirers pay 30 percent and 40 percent above it. A foster child and a stepchild also belong with the children for this percentage. A child with a disability stays in that same child group if the higher exemption applies. The group follows the relationship, not the size of the amount.

A worked example uses only these amounts and these percentages. A child receives € 50.000. The exemption for a child is € 26.230. The taxable part is € 50.000 minus € 26.230. That is € 23.770. That amount sits under the bracket limit of € 158.669. Only the low rate of the child group therefore applies. 10 percent of € 23.770 is € 2.377. The indication in this example is € 2.377. No higher percentage is laid on top, because the taxable part does not reach the limit. The sum is subtract, and then take 10 percent, nothing more.

If the taxable amount rises above € 158.669, the calculation splits. On the part up to that limit the low percentage of the group applies. On the excess the high percentage of the same group applies. For a partner or a child those are 10 and 20 percent. For a grandchild or a further descendant those are 18 and 36 percent. For another acquirer those are 30 and 40 percent. A great-grandchild has an exemption of € 2.769, the same as another heir. The percentage is still that of the further descendants, not that of the others. First the exemption, then the group.

Parents do not fall in the group of the children. If both parents inherit from their child, they share the exemption of € 62.110 together. They do not each get the full amount. The percentage for parents is that of the other acquirers: 30 percent, and 40 percent above the bracket. That is a different percentage from 10 and 20 for a child. The indication in Ervazo applies the table for 2026 to the acquisition you enter. If the group is wrong, the percentage is wrong. Fix the group on the person before you use the screen as a paper for the conversation.

The example of the child with an acquisition of € 50.000 is a sum with the exemption and the rate for 2026. € 50.000 minus € 26.230 is € 23.770, and 10 percent of that is € 2.377. It is not the tax of a real file. Debts, a pension or another group change the acquisition. The bracket limit applies to the taxable part after the exemption. This piece explains that way of calculating and fills in no form. This is not legal advice and not tax advice. Whether the group is right in a particular family, you assess with the documents and with the Belastingdienst, not with this example alone.