2026 Tax Changes in The Netherlands
The start of a new year often brings tax changes that can affect your income, savings, property, or business in ways that are easy to overlook. For 2026, the Dutch tax system will see several adjustments, ranging from small shifts in tax brackets and credits to more impactful changes for investors, property owners, and entrepreneurs.
While many of these updates are technical in nature, together they can influence how much tax you pay and which financial planning opportunities may still be available for you. Below, we highlight the most important tax changes for 2026 and explain what they could mean for your situation.
Changes in Box 1
Box 1 is all about your work income and ownership of the home you live in. In 2026, while the structure of the tax system remains unchanged, both the bracket thresholds and tax rates shift slightly due to annual indexation and policy adjustments.
- First bracket extended up to €38,883 and slightly lowered tax rate to 75%.
- Second bracket extended up to €78,426 and slightly increased rate to 56%.
- Third bracket now starts at a higher €78,426 and keeps the same rate as in 2025.
Do note that for taxpayers who reached the AOW age, different rates would apply. Check the full overview here.
Overall, these changes are relatively limited but may still result in small differences in your net income, depending on your salary level and personal tax situation.
Changes in Box 2
Box 2 covers income from owning significant dividends and shares. The Box 2 tax rates remain unchanged in 2026, but the bracket thresholds are slightly increased due to indexation. This means that in 2026, you can receive a bit more income from substantial interest at the lower 24.5% rate before moving into the higher 31% bracket. There is also increased capacity for the 1st bracket – €68,843.
For fiscal partners, an additional advantage applies: both partners may use the first bracket individually. As a result, combined dividend distribution can be more tax-efficient, because larger amounts can be taxed at a lower rate. A tax advisor can help you allocate finances to benefit from this.
Changes in Box 3
Box 3 is all about income from savings and investments. In 2026, the tax-free allowance for Box 3 is increased to €59,357. The fictitious return on other assets in Box 3 grows to 6%. This concerns assets that are not held in a bank account. In addition, changes also concern the deemed returns for bank accounts (1.28%) and debts (2.70%). If the assumed return in Box 3 is higher than the actual return you earned, you can use the OWR form to challenge it. This can lead to significant tax savings, especially for savings, investments, or real estate in Box 3. A tax advisor can help you with the OWR form.
Changes for entrepreneurs
One key adjustment for businesses in 2026 is the tightening of the lucrative interest regime, specifically aimed at private equity managers. They will face a higher tax burden on their lucrative interests in 2026 of 36%. Another negative for the taxpayers change is that the self-employed tax deduction is reduced in half, down to €1,200. In addition, the Dutch Supreme Court ruled in March 2025 that companies may deduct more losses when liquidating subsidiaries. To compensate for this, the premium will be increased by 0.08% in 2026. Employers will therefore face higher labour costs.
Finally, it has been announced that the rules regarding currency gains on participations will be updated, but this adjustment will not take effect until 1 January 2027.
Gift tax changes
The gift tax exemptions increase slightly in 2026, giving you a bit more room to make tax-free gifts. The standard annual exemption for gifts from parents to children rises to €6,908, while the exemption for gifts to others increases to €2,769. The one-time higher exemptions for children aged 18 to 40 also go up: €33,129 for general purposes and €69,009 for education.
Inheritance tax changes
The inheritance tax thresholds grow in 2026, giving heirs a bit more tax-free room. The exemption for partners rises significantly to €828,035, while the exemptions for children, grandchildren, parents, and other heirs increase but modestly. In addition, the threshold at which the higher inheritance tax rate applies is raised to €158,669. Although the tax rates themselves remain unchanged across all categories, these higher exemptions and bracket thresholds mean that in 2026, a larger portion of an inheritance can be received tax-free or taxed at a lower rate.
Changes in tax credits and deductions
The general tax credit increases slightly to €3,115 in 2026. The employed person’s tax credit also changes: the maximum amount rises to €5,712. The income-related combination tax credit (IACK) grows to €3,032. The tax credit for young disabled persons will also be increased slightly to €923.
Tax changes on Box 3 properties and owner-occupied homes
In 2026, the owner-occupied home rate (eigenwoningforfait) remains unchanged at 0.35% of the WOZ value. What does change is the threshold at which the higher rate applies – €1,350,000. Above this threshold, the higher rate of 2.35% continues to apply.
For properties classified in Box 3, two important changes take effect in 2026:
- The transfer tax for properties not used as a main residence is reduced to 8%.
- The rules for applying the leegwaarderatio (the valuation discount for rented properties) are significantly tightened. The most significant change is that the leegwaarderatio may no longer be applied if the rent is not at arm’s length. And when a property is rented to a relative, the leegwaarderatio will be disallowed if the rent deviates from what independent parties would reasonably agree.
For that reason, it is advisable to check whether the rent you charge in such situations is truly market-based.
In conclusion, the tax changes for 2026 consist mostly of small adjustments, but together they can still affect your financial situation. It’s therefore worthwhile to review how the new rules apply to your situation and to consider whether any steps are needed to make the most of the tax opportunities available in 2026.
