Netherlands Tax Changes for 2026 (Prinsjesdag 2025)

Last updated: October 02, 2025. All items below are proposals from the Prinsjesdag 2025 package for budget year 2026. Parliament (Tweede/Eerste Kamer) may still amend them.

Quick summary

• Income tax (Box 1): new 2026 brackets (35.70% / 37.56% / 49.5%), only partial indexation (≈52.8%) of amounts; credits slightly up.
• Box 3 (savings/investments): tax-free allowance down to €51,396 p.p.; forfait for "other assets" up to 7.78%; counter‑evidence remains.
• Entrepreneurs (IB/ZZP): self‑employed deduction down to €1,200; SME profit exemption stays 12.7%; WKR free space unchanged at 2% in 2026.
• DGA / investors (Box 2 & carried interest): Box 2 tariffs unchanged 24.5%/31%; first bracket to €68,843; carried‑interest (lucratief belang) multiplier raises effective Box 2 burden to max 36%.
• VAT: hotel/short‑stay "logies" to 21%; 9% stays for culture, media, sport (separate bill).
• Property transfer tax: new 8% rate for homes not used as main residence; non‑residential stays 10.4%; own‑home stays 2% / starters' exemption unchanged.
• Mobility & green taxes: fuel excise relief extended through 2026; EV road tax (MRB) discount 30% in 2026–2028, 25% in 2029; WPM CO₂ reporting only for ≥250 employees.
• Inheritance & gift tax: biological children aligned with legal children (DNA proof); inheritance‑tax filing period extended to 20 months; 180‑day gifts handled only in inheritance tax.
• Other: drinking‑water tax cap raised (BoL: tax due up to 50,000 m³ in 2026, cap gone by 2027); EIA group cap ("samentelplafond") to avoid double maxima.

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1) Income tax (Box 1) & payroll

Brackets and thresholds (under AOW age) in 2026

• 35.70% up to €38,883
• 37.56% between €38,883 – €79,137
• 49.50% from €79,137
  Source: consolidated tables from multiple tax firms pending final law text (see examples: Bakel & Partners, Van de Ven & Teraa); parameters are consistent with the Belastingplan 2026 proposal and partial indexation described by the Ministry.

Partial indexation (limited inflation adjustment)

• Government keeps the 9% VAT for culture/media/sport and pays for it by limiting indexation of Box 1 amounts to 52.8% of the normal adjustment in 2026.
  • See government factsheet & bill: Factsheet bundle – "Wet behoud verlaagd btw‑tarief cultuur, media en sport" and Bill (PDF). See also analysis: PwC.

Heffingskortingen (headline maxima) in 2026

• General tax credit: €3,115
• Labour tax credit: €5,712
• IACK: €3,032
• Young disabled credit: €923
  References: same tables above; final amounts track WML confirmation later in 2025 (see Belastingplan 2026 bill – tables).

WKR (work‑related costs scheme) in 2026

• Free space remains 2% up to €400,000 of wage bill and 1.18% above that; will rise to 2.16% in 2027. See: Rijksoverheid Q&A.

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2) Box 3 (savings & investments)

• Tax‑free allowance down from €57,684 to €51,396 p.p. (partners €102,792).
• Forfait on "other assets" rises from 5.88% to 7.78%.
• Counter‑evidence (tegenbewijsregeling) remains available.
  Source: Ministry/Belastingdienst news on Prinsjesdag: Rijksoverheid news and Belastingdienst update.

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3) Entrepreneurs (IB/ZZP) & payroll

• Self‑employed deduction to €1,200 (from €2,470 in 2025).
  • Source: Ondernemersplein.
• SME profit exemption (MKB‑winstvrijstelling) stays 12.7% in 2026.
  • See: Belastingplan 2026 bill – tables.
• WKR free space unchanged at 2% in 2026; rises to 2.16% in 2027 (link above).
• EIA (energy investment allowance): new group cap ("samentelplafond") so the annual maximum can't be "stacked" via partnerships.
  • See: Grant Thornton note.

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4) DGA / investors

Box 2 (substantial shareholding)

• Tariffs remain 24.5% / 31%; first bracket increases to €68,843 (€137,686 for partners).
  • See: e.g. Van Rooijen Accountants, JAN; in line with Belastingplan 2026 parameters.

Carried interest / "lucratief belang" – Box 2 multiplier

• For indirectly held lucrative interests meeting the Box 2 conditions (95% "doorstootverplichting"), a multiplier increases the Box 2 base so that the effective burden can reach 36%.
  • Official: Belastingplan 2026 explanatory memo references the 36% target (see p. 40): Bill (PDF). See also: PwC.

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5) VAT

• Hotel/short‑stay "logies" moves to 21% (camping remains 9%).
  • Official info for entrepreneurs: Ondernemersplein.
• 9% stays for culture, media and sport (separate bill reversing the 2025 plan).
  • Official: Bill (PDF) + Factsheet.

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6) Real estate & transfer tax (OVB)

• New 8% rate for dwellings not used as main residence (e.g., buy‑to‑let, second homes) from 1 Jan 2026.
  • Official pages & notes: Rijksoverheid explainer, Kamerstuk background.
• Non‑residential stays 10.4%; own‑home rate 2% and starters' exemption unchanged.
  • See also: Ondernemersplein.

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7) Mobility & environmental taxes

• Fuel excise relief (benzine/diesel/LPG) extended for 2026; no indexation in 2026 → same cents/liter as 2025; extension through 1 Jan 2027.
  • Official: MinFin news, Ondernemersplein.
• EV MRB (road tax) discount: 30% in 2026–2028, 25% in 2029, then 0% from 2030.
  • Sources: Ondernemersplein, Tweakers coverage.
• WPM CO₂ reporting eased: only for employers with ≥250 employees (MKB relieved).
  • Official comms & coverage: Rijksoverheid news – entrepreneurship package, plus explainers (e.g. Brightmine).

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8) Inheritance & gift tax (Successiewet)

• Biological children treated the same as legal children for gift & inheritance tax (must prove biological parentage via DNA).
  • Official references: AP advice attachment; overviews: Grant Thornton.
• Inheritance tax filing period extended from 8 to 20 months.
  • Official: Rijksoverheid news.
• Gifts within 180 days before death: only included via inheritance tax (no separate gift‑tax assessment/offset anymore – handled in the inheritance return).
  • Coverage: Taxence summary.

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9) Water & utilities

• Drinking‑water tax (BoL): cap raised in 2026 so tax applies on first 50,000 m³ (was 300 m³); cap abolished by 2027.
  • Sources: Ondernemersplein, Waterforum.

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Primary source hub (official)

• Belastingplan 2026 – documents hub: Rijksoverheid "Belastingplanstukken"
• Belastingplan 2026 bill (PDF): Wetsvoorstel Belastingplan 2026
• Factsheets (PDF): Factsheet bundle
• OFM 2026 (PDF): Overige fiscale maatregelen 2026

⚠️ Status: Measures take effect only after passage by both chambers. Always check the latest parliamentary status and any amendments.