The Netherlands State Secretary for Finance has sent a list of tax measures on 25 April 2025, which are expected to be included in the annual Tax Plan and other tax legislation planned for the year, to the lower house of parliament.
The Tax Plan 2026, scheduled for release on 16 September 2025, is expected to include several key measures. These are as follows:
Changes to Box 3 taxation (savings and investment income)
- The deemed return on “other assets” (e.g., shares, bonds, second homes) will increase from 5.88% to 7.78%;
- Reduced indexation of tax brackets and credit amounts;
- The standard energy tax reduction on electricity will be increased from EUR 524.95 to EUR 529.10.
VAT increase on sports and media
A proposed bill to permanently reverse the planned VAT increase on sports, culture, and media services.
Earlier, the Ministry of Finance released the Spring Memorandum 2025 on 18 April 2024, which includes the cancellation of a planned VAT increase on culture, media, and sport.
Incorporating OECD Pillar Two guidance into the Minimum Taxation Act 2024
A bill aimed at incorporating the remaining elements of the December 2023, June 2024, and January 2025 OECD Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two) into the Minimum Taxation Act 2024.
Airline tax
Starting in 2027, a proposal to introduce a distance-based airline tax to replace the current flat-rate system.
Carbon Border Adjustment Mechanism (CBAM)
A bill to ensure the implementation of the Carbon Border Adjustment Mechanism (CBAM), which will be fully operational from 1 January 2026.
Other notable legislation proposals
- A legislation to implement DAC9;
- A bill to adopt the Amending Directive to the 2011 Directive on Administrative Cooperation (Directive 2023/2226, known as DAC8);
- A proposal to modernize the Law on Valuation of Immovable Property;
- A bill is set to introduce incentives to promote employee involvement in startups and scale-ups, starting in 2027.
