2026 Dutch Tax Plan: What might change for you?
9 July 2025
On Budget Day, Tuesday 16 September 2025, the Dutch government, acting in a caretaker capacity, will announce the tax measures for the following year. Through this website, Forvis Mazars will keep you informed about the changes that are relevant to you. On Budget Day, we will compile a list of the tax measures from the 2026 Tax Plan.
Announced tax measures for Budget Day 2025
The government has announced several tax measures to be presented on Budget Day. Some of these measures are listed below.
Increase in Box 1 income tax rates
The rates in the first two brackets of Box 1 of the Personal Income Tax (income from work and home) will increase.
Limitation of income tax indexation
From 1 January 2026, the tax brackets and tax credits within the Personal Income Tax will be partially adjusted for inflation.
Increase in the flat rate of return on other assets (Box 3)
In Box 3 of the Personal Income Tax (income from savings and investments), the flat rate of return on other assets will increase up to 7.78 per cent in 2026 (2025: 5.88 per cent). This announced percentage may still change. The term ‘Other assets’ includes shares, second homes and receivables.
Reduction of tax-free wealth (Box 3)
The tax-free wealth allowance in Box 3 will be reduced to 51,396 euros per person as of 2026 (57,684 euros in 2025). This announced amount may still change.
Reduced VAT rate on culture, media and sports
Last year, the Dutch government planned to increase the VAT rate on culture, media and sports from 9 per cent to 21 per cent from 2026. This increase will not be implemented. The reduced rate of 9 per cent will therefore continue to apply.
Adjustments Dutch Pillar II tax
The legislation of the Dutch minimum tax (Pillar II) will be supplemented with administrative guidance agreed internationally. In addition, the DAC 9 EU directive will be implemented in Dutch law, requiring multinational entities to file a top-up tax information return in only one member state for all relevant jurisdictions. Through DAC 9, a standard form for the top-up tax information return becomes available. The tax authority in the filing group entity's jurisdiction will exchange the relevant information with tax authorities of relevant jurisdictions. For more information: OECD Pillar 2 GloBE: Preparing for a different tax future - Forvis Mazars Group and Next step in DAC9 legislation.
Incentive for electric company cars
From 2027, cars made available by an employer for private use will be incentivized to be fully emission-free. From 2027, non-fully emission-free company cars will be subject to an additional levy on employers, in addition to the regular income tax contribution from employees.
Additional taxable benefit adjustment for company bicycles
The payroll tax bicycle scheme will be adjusted for bicycles used for business purposes and parked at home for up to 10 per cent, such as hub bicycles, service bicycles, public transport bicycles, and other types of shared bicycles. No additional 7 per cent levy on the value of the bike will apply to such bikes.
Taxation in case of unequal fractions or settlement clauses
If a community of property is held by spouses in unequal share amounts or under an 'unequal settlement clause', gift or inheritance tax will be levied if a spouse acquires more than 50 per cent upon dissolution of the community or under the clause. This measure will apply retroactively until 18 April 2025.
Increase in motor vehicle tax discount for electric cars
From 2026 to 2028, the motor vehicle tax discount for electric cars will increase from 25 per cent to 30 percent. In 2029, the discount rate will remain at 25 per cent.
Increase in energy tax discount
The energy tax discount will increase in 2026, 2027 and 2028. In 2026, the increased discount will amount to 529.10 euros. This energy tax discount applies to all households, regardless of the amount of energy consumption.
Carbon Border Adjustment Mechanism
From 1 January 2026, the Carbon Border Adjustment Mechanism (‘CBAM’) will enter fully into force. The EU CBAM regulation provides a carbon adjustment for goods from outside the EU. The CBAM requires payment for carbon emissions released during the production of certain imported goods. This discourages moving production within the EU to countries where companies do not have to pay or pay less for their CO2 emissions. Several changes are being made in Dutch legislation to implement the CBAM regulation. For more information: Major changes in CBAM - Forvis Mazars - Netherlands and First Omnibus on sustainability: focus on proposed changes to CBAM - Forvis Mazars Group.
Planning:
The 2026 Tax Plan of the government will be presented to the current Dutch House of Representatives. Due to the upcoming election of the Dutch House of Representatives, it is expected that the newly elected House of Representatives will vote on the 2026 Tax Plan in November 2025. As a result, the 2026 Tax Plan may still be subject to change.
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