The Netherlands government presented the second amendment bill to the 2025 Tax Plan to parliament.
Travel expenses deduction for illness
Taxpayers can deduct EUR 0.23/km for medical travel and pharmaceutical aids. Taxpayers are also allowed to deduct expenses related to parking, ferry, and toll fees.
Property transfer tax
The transfer tax for residential real estate will decrease from 10.4% to 8% in 2026.
Vouchers
From 1 January 2026 onwards, transfers of vouchers for services will continue to be subject to taxation at the general rate.
Expat regime
- The government is abolishing the expat regime, allowing expatriates to receive a portion of their qualifying salary tax-free: 30% for the first 20 months, 20% for the next 20 months, and 10% for the final 20 months;
- Starting in 2027, the tax-free amount for expats decreases from 30% to 27%, and it is applicable for 5 years;
- Those with the 30% ruling before 2024 shall retain the full rate;
- The minimum taxable salary will increase to EUR 38,388 for expats under 30 with a Master’s degree and EUR 50,536 for other expats;
- Under a transitional regime, expats with the 30% ruling before 2024 will keep their current taxable salary requirements for five years.
