Tax aspects of the 2026-2030 Coalition Agreement

To cover the substantial investments in defence, a freedom contribution will be introduced. This will involve an increase in the Invalidity Insurance Fund (Arbeidsongeschiktheidsfonds, Aof) contribution for businesses, and a reduced inflation adjustment in income tax for citizens. The budgetary table accompanying the Coalition Agreement estimates a structural yield of EUR 5.1 billion, two-thirds of which would be borne by citizens and one-third by companies. In 2027, a contribution of EUR 1.5 billion is budgeted for both citizens and companies.

• The government aims to bring about a stable business and tax climate. To do so, business investments that contribute to economic development are supported. For example, the Research and Development (Promotion) Act (Wet bevordering speur- en ontwikkelingswerk, Wbso) will be expanded to include the development of AI and technology, while the so-called Innovation Box is maintained.
• To ensure a level playing field, other tax schemes that are essential to the business climate will also be maintained. The corporate income tax rate will not be increased. The participation exemption, the earnings stripping measure and the tax loss relief options will also remain unchanged. In payroll tax, the Wbso and the expat scheme will be continued.
• The business succession scheme and the business transfer facility (doorschuifregeling) will not be scaled back, underlining the importance of family businesses to the Dutch economy.
• The energy-saving investment credit (EIA), environmental investment credit (MIA) and the arbitrary depreciation facility for environmental investments (VAMIL) will be merged into a single investment scheme for businesses ‘where possible’. Schemes to facilitate the financing of SMEs, such as the SME Credit Guarantee Scheme (BMKB), will remain in full force.
• Tax schemes for entrepreneurs, including the Wbso and the work-related expenses scheme (WKR), will be simplified in order to reduce the administrative burden. The aim is to achieve a balanced tax burden for director and major shareholders (DGA’s).
• To promote the growth of start-ups and scale-ups in the Netherlands, the possibilities for rewarding employees by granting shares, or share options, and for structuring employee participation in a tax-efficient manner will be expanded.
• Sustainable and responsible entrepreneurship will be promoted by introducing the concept of ‘stewardship company’ as a legal form for companies, to reduce both administrative burdens and operating costs for companies that pursue a sustainable business.
  

• The government will adopt a reform agenda by the end of the 2026 calendar year at the latest, setting out specific milestones for each component and timeline, starting with the revision of the income tax system and steps to restructure the system of allowances, other income schemes and social security. The principles guiding the implementation of these reforms are feasibility and simplicity, clarity and predictability for people, and that working should pay off.
• The (private member’s) bill on the Self-Employed Persons Act (Zelfstandigenwet) will be continued. However, the legal presumption applicable to low rates, as included in the bill on the VBAR (Assessment of Employment Relationships and Legal Presumption (Clarification) Act), will be added. The VBAR bill itself will therefore be abandoned.
• From 1 January 2033, the increase in the state pension age will be linked 1-to-1 to life expectancy.
• The maximum pensionable salary will not be indexed for a period of six years from 2027 and will be frozen at EUR 137,800 until 2032.
• The new box 3 system based on actual returns, which is expected to come into effect in 2028, will eventually be developed into a capital gains system instead of a capital growth tax.
• The deductions and allowances for specific healthcare costs will be abolished with effect from 2028.

• In order to guarantee the affordability of owner-occupied homes and promote stability in the housing market, the tax treatment of owner-occupied homes will remain unchanged. Mortgage interest relief will be maintained.
• The investment climate in the rental market will be improved in order to increase the supply of rental properties. The rate of transfer tax for the purchase of properties that are not used as a main residence – including properties intended for rental or holidays – will be reduced from 8% to 7% with effect from 1 January 2027.
• The investment capacities of housing associations will be expanded from 2028 by means of a corporate income tax facility.
  

• Electric driving will continue to be encouraged through tax incentives; the use of shared cars, bicycles and public transport will also be encouraged.
• To promote investment in sustainability by businesses, the national CO2 tax will be abolished.
• The government aims to introduce a European air travel tax that is the same for all EU countries, instead of the current national air travel tax.
• Furthermore, research is being conducted into a future-proof design for motor vehicle tax, for example by using the surface area or size of the car as a basis for taxation. This is subject to the condition that motorists are not treated less favourably.
  

• The reduced VAT rate for the supply of ornamental plant products will be abolished with effect from 2028, meaning that these supplies will be taxed at the standard VAT rate of 21%.
• From 2030, a tax will be introduced for producers of certain foods based on their sugar content. This tax will apply to foods with a sugar content of at least 6%, with the sugar content being determined on the basis of product labelling.
• The reduction in excise duty on petrol will be extended until the end of the calendar year 2027. In that year, excise duty rates will remain the same as those applicable for the year 2026.

Source: https://www.kabinetsformatie2025.nl/documenten/2026/01/30/aan-de-slag---coalitieakkoord-2026-2030