The Netherlands Senate approved the 2026 Tax Plan, introducing key changes across corporate tax, VAT, property and fuel duties, electricity and CO2 levies, automobile taxes, gambling, cryptocurrency reporting, and income tax brackets.
The Netherlands Senate approved the legislative proposals contained in the 2026 Tax Plan package on 16 December 2025.
The measures will enter into force once they receive royal assent and are published in the Official Gazette.
The Ministry of Finance has also released an overview of the key tax changes scheduled to take effect in 2026, including measures stemming from both the Tax Plan and previously enacted legislation.
The main measures of the 2026 Tax Plan package
Corporate taxation
The core corporate tax rates remain steady at 19% (first bracket up to EUR 200,000) and 25.8% (second bracket).
Minimum tax information exchange (Pillar 2)
To reduce administrative burden, multinational groups operating across multiple EU states will only need to file their top-up tax information return in a single member state. The Dutch Tax Authority will then exchange this data with other EU tax authorities.
Amendment to the Minimum Tax Act 2024
This bill incorporates the latest OECD administrative guidance issued in December 2023, June 2024, and January 2025. It is generally effective retroactively from 31 December 2023 (1 January 2024), with certain exceptions.
Implementation of the EU Directive on the Exchange of Minimum Tax Data (DAC9)
This bill implements Council Directive (EU) 2025/872 (DAC9) to facilitate the exchange of information on Top-up tax (GloBE) returns. It will take effect on 1 January 2026.
Value Added Tax
The reduced 9% VAT rate for lodging will be abolished, with most accommodation services moving to the standard 21% rate, while the reduced rate for camping will continue to apply.
Property Transfer Tax (Stamp Duties)
- The acquisition tax for non-primary investment properties is reduced from 10.4% to 8%, while the 2% rate for owner-occupied homes and the starter exemption remain unchanged.
- The property value limit for the starters’ exemption (a type of relief) is raised from EUR 525,000 to EUR 555,000.
Excise duties on Fuel
A temporary reduction in fuel excise duties is partially extended for one year, but rates still increase:
- Petrol rises by EUR 0.06/litre, reaching EUR 0.84469 per litre.
- Diesel rises by EUR 0.04/litre, reaching EUR 0.55229 per litre.
- LPG rises by EUR 0.01/litre, reaching EUR 0.19927 per litre.
Electricity Tax
Rates for low- to medium-level electricity consumption are set to decrease. For usage up to 10,000 kWh, the rate falls by 1.3 euro cents per kWh.
CO2 Levies
The CO2 levy for ETS-covered and industrial installations decreases to EUR 78.67 per ton. Meanwhile, the levy rises to EUR 11.60 per ton for the horticulture sector, and a new, higher rate of EUR 103.66 per ton is introduced for waste incineration plants (AVI).
Carbon Border Adjustment Mechanism (CBAM)
Starting 1 January 2026, importers bringing goods covered by the CBAM into the EU will pay a levy based on the CO2 emissions generated during their production. This mechanism is intended to ensure a level playing field by subjecting imports to a CO2 price similar to that paid by European producers under the EU ETS.
Automobile Taxes
Tax benefits for less-polluting vehicles are significantly scaled back:
Motor Vehicle Tax (MRB): The 75% discount (quarter-rate) for fully electric vehicles (EVs) under the MRB is reduced to 30% (70% rate). The 25% discount for Plug-in Hybrid Electric Vehicles (PHEVs) is eliminated. The special quarter-rate for horse transport vehicles is also terminated.
Benefit-in-Kind: The discount on the benefit-in-kind tax for private use of company EVs is reduced from 5% to 4%. This means the EV rate becomes 18% (standard 22% minus 4%) up to a maximum catalogue value of EUR 30,000.
Gambling Tax
The lottery and gambling tax is increased from 34.2% in 2025 to 37.8% in 2026.
Late Payment Interest
The interest charged by the tax authorities for late payment of tax debts or late repayment of allowances has been increased from 4% to 4.3%.
Cryptocurrency Reporting
Service providers dealing with crypto assets must begin collecting and reporting client data, including fiscal residence and trading volume, to the tax authority. This information will be exchanged with other EU member states to improve income tax compliance checks.
Income tax bracket adjustments for 2026
- First Bracket: Income from EUR 0 to EUR 38,883 is taxed at a reduced rate of 35.75%.
- Second Bracket: Income from EUR 38,883 to 78,426 will be subject to a 37.56% rate.
- Top Bracket: Income above EUR 78,426 remains taxed at 49.5%.
Earlier, the Dutch government unveiled the 2026 Budget and Tax Plan on 16 September 2025.
