Dutch Tax Plan 2026

December 11, 2025

On 27 November 2025, the Dutch House of Representatives adopted the 2026 Tax Plan Package (Belastingplan 2026) and related draft legislation. The package is scheduled to apply as of 1 January 2026, subject to approval by the Senate in mid-December.

Key elements include:

• Box 3 – lower fictional return than originally proposed
  The earlier plan to raise the functional return on “assets other than savings” to 7.78% and cut the tax-free allowance to EUR 51,396 has been annulled. Instead, the fictional return for “other assets” will be 6.0% in 2026 and the tax-free allowance will be indexed to EUR 59,357 (doubled for tax partners of each other).
• Accelerated phase-out of Hillen deduction
  The budgetary impact of the box 3 amendment is largely financed by accelerating the phase-out of the Hillen deduction (private home deduction for owners with no or low mortgage), which will now be fully abolished by 2041 instead of 2048.
• Global minimum tax and transparency measures
  The package also includes implementation of the EU directive on information exchange for top-up tax (DAC9), for the Global Minimum Tax.

For more information, contact our colleague Maarten Tervoort from our office in The Hague.