News item | 16-09-2025 | 15:51
Today, State Secretary Heijnen (Taxation, Tax Authorities and Customs) offered the Tax Plan 2026 package to the Lower House. This year the Tax Plan contains measures that contribute to a better tax system. In addition, the excise tax credit on fuel will be extended by one year until 2027. The plans will soon be discussed in parliament.
Fuel excise and income tax
To keep the prices at the pump affordable, the excise tax discount on gasoline, diesel and LPG is extended by 1 year to 1 January 2027. The excise duty remains € 0.79 for a liter of gasoline, € 0.52 for a liter of diesel and € 0.19 for a liter of LPG just like in 2025.
To pay back the VAT increase on culture, media and sports, the drives of income tax and tax credits are not fully adapted to inflation. As a result, people fall a little earlier in the next disk in income tax. The first breach of the income tax goes from € 38,441 to € 38,883 in 2026. The second bracket of the income tax goes from € 76,817 to € 79,137 in 2026.
The tax regulation for foreign employees who are temporarily in the Netherlands (ETK scheme) will be cut back by 2026. At the moment there is no such level playing field between employees who incur extra costs and employees who do not incur these costs, which is the purpose of the scheme. The scheme is therefore cut back by abolishing two cost items: the extra costs of living, including the costs of gas, water, light and other utilities, and additional conversation costs for private purposes with the country of origin.
Assets
The cabinet wants the capacity to be passed on by heirs in an honest way to the next generation. That is why a number of adjustments are made within the inheritance and gift tax. For example, constructions with unequal power distribution between partners for death or a divorce are tackled. As a result, spouses will pay Schenk-or inheritance tax at the end of the marriage over half of the community of property, even if it is unevenly distributed on paper. The declaration period for the inheritance tax after death is also expanded, from 8 to 20 months. For example, relatives have more time to report.
To ensure that the Box 3 Legal Restorement remains affordable, a few adjustments will be made in box 3. The tax -free capacity is reduced from € 57,684 to € 51,396. The fictional return for other assets goes from 5.88% to 7.78%. In 2026, taxpayers can also use the proof to the contrary scheme.
Entrepreneurs and companies
To ensure that private equity managers pay sufficient taxes, the lucrative interest scheme is adjusted. In the current situation they pay on the assets they build as part of their salary, less tax than someone who has assets in box 3. The government does not find this desirable. That is why a number of changes are being made in the so-called ‘lucrative interest scheme’, so that the tax burden for private equity managers in box 2 is equal to the tax rate in box 3, at 36%.
The Supreme Court ruled in March 2025 that more losses may be deducted from the Dutch profit at stopping subsidiaries. To compensate for this setback in the liquidation loss scheme, the AOF premium is increased by 0.08%. This is the mandatory contribution that employers pay to finance disability benefits, such as the WIA and WAO. In addition, the intention is to adjust benefits from price changes to participating interests as of January 1, 2027.
Climate and Health
Further steps are taken in the climate transition through various measures for people and companies. However, the competitive position of companies is taken into account. For example, the government wants the greening of the fleet of the Netherlands to take place. That is why a number of measures are taken to stimulate the use of emission -free cars. Employers will pay extra from 2027 if they offer their employee a non-electric car. The discount on the motor vehicle tax is increased, from 25% to 30%. In addition, the reduced BPM rate for emission-free cars will also apply to emission-free special passenger cars and motorbikes. At the same time, the BPM rates are adjusted, so that there is sufficient incentive to make fuel cars even more economical.
The flight tax receives various rates for short, medium and long flights. For shorter flights you will soon pay less tax than for long flights. For a short flight you pay € 29.40 per flight from 2027, for example flights to Portugal and Denmark. For a medium flight, for example to Egypt and Turkey, you pay € 47.24 per flight. For long flights, such as to Mexico and South Africa, you pay € 70.86. The longer flights to the Caribbean part of the Kingdom are covered by the lowest rate.
From 2026, companies will pay tax on a larger part of the drinking water that they use. The tax ceiling goes from 300 cubic meters to 50,000 cubic meters. In 2027, the tax ceiling will be completely expired, so that from then on, companies pay tax on all the drinking water they use. In addition, the waste tax processors will increase per 2030 and waste incineration installations will be more co2-pay tax. The cabinet is open to alternative taxes. The rate is reduced for all other companies within the CO2 levy.
With the consumption load of non -alcoholic beverages, the construction is tackled with which manufacturers add a touch of dairy to avoid loads. This is done by adjusting the exception for dairy and soy drinks. After the adjustment, water, milk and buttermilk and comparable soy drinks of the tax remain exempt.
Follow-up
The Tax Plan is treated in the Lower House after the election reviews. The treatment in the Senate will follow in December. Only after approval from both rooms are the plans final.