The Dutch government's Spring Memorandum 2026 introduces sweeping tax reforms, including a "Freedom Contribution" levy on citizens and businesses, VAT changes for floriculture, and adjustments to corporate taxation, aimed at raising billions for national security and climate initiatives.
The Dutch Government has published the Spring Memorandum 2026, updating the 2026 budget and outlining forward-looking plans, including a range of tax measures. Key provisions reflect those agreed in the Coalition Agreement for 2026–2030, released in January 2026.
The Spring Memorandum is an update of the budget for 2026 and an outlook on the plans for 2027 and beyond. This year, the Spring Memorandum is also the Cabinet’s Start Memorandum.
This fiscal roadmap introduces substantial changes to corporate and personal taxation, consumption taxes, and customs duties intended to fund national security and climate goals.
Corporate strategy and the cost of business
Corporations are also expected to contribute to the “Freedom Contribution” through a mandatory increase in the employer social security contributions. Like the citizen contribution, this will cost businesses EUR 1.5 billion in 2027, rising to EUR 1.7 billion structurally from 15 August 2028.
Other critical corporate tax developments include:
- Carried interest: To ensure a more equitable tax burden on high-level management bonuses, a multiplier will be introduced to increase the effective tax rate on these interests to 36%. Following parliamentary intervention, this change is now scheduled to take effect on 01 January 2028.
- Global minimum tax (Pillar Two): Following an OECD agreement on 05 January 2026, the government has adjusted rules for the 15% global minimum tax for multinationals, implementing the Side-by-Side arrangement.
- Housing corporations: To boost construction, a new facility in the corporate income tax (VPB) will expand the investment capacity of housing corporations by EUR 250 million annually starting in 2028, reaching EUR 325 million structurally by 2032.
- Interest rate arrest: On 16 January 2026, the Supreme Court ruled that the higher interest rates applied to VPB debts were unlawful, forcing the government to lower them to standard levels, resulting in a EUR 264 million loss in 2026.
Customs and VAT changes
The government is also targeting consumption and imports to align with health and environmental standards.
- VAT rate for floriculture: One of the most striking changes is in the VAT treatment of the floral industry. The reduced 9% VAT rate for floriculture will be abolished on 01 January 2028, shifting these products to the general 21% rate.
- Sugar tax: A new levy based on sugar content will be introduced for producers in 2030, specifically targeting pre-packaged foods with more than 6% sugar.
- Excise duties on fuel: The current discount on petrol excise duties is extended through 31 December 2027, keeping rates stable with 2026 levels.
- Customs and “De inimis”: A major shift in e-commerce occurs on 01 July 2026, when the de minimis exemption for packages under EUR 150 is replaced by a fixed fee of EUR 3 to ensure a level playing field for domestic businesses.
- Emissions trading (ETS 2): The start of the new European emissions trading system for transport and buildings has been delayed by one year to 01 January 2028, creating a temporary revenue gap of EUR 4.1 billion in 2027.
Personal and property tax reforms
For individual taxpayers, the most significant change is the introduction of a “Freedom Contribution”. Designed to fund national safety and defence, this measure will be implemented by limiting the standard indexation of tax brackets. This is projected to raise EUR 1.5 billion in 2027, increasing to a structural EUR 3.4 billion annually from 01 January 2028.
Property and wealth taxes are also seeing notable adjustments:
- Transfer tax: In a move to stimulate the rental market, the tax rate for private investors purchasing homes they do not intend to live in (such as rental or holiday properties) will be reduced from 8% to 7% starting 01 January 2027.
- Box 3 (wealth tax): Due to parliamentary amendments, the proposed increase in the forfeit for “other assets” and the reduction of the tax-free allowance have been reversed, though this results in a short-term revenue loss.
Earlier, the Dutch government released its Coalition Agreement for 2026–2030 on 30 January 2026, which sets out planned budgetary and tax changes, with key measures expected to impact businesses, property investors, and consumers in the years ahead.
