Taxes, charges, and levies
Amendments for all entrepreneurs
Yet to come into effect (18)
Further reduction of private business ownership allowance
Effective date: 1 January 2026Are you entitled to the private business ownership allowance (zelfstandigenaftrek)? The amount you can deduct from your profit decreases each year. In 2025, the private business ownership allowance is...
VAT refund to customers outside the EU will be digital only
Effective date: 1 January 2026Do you sell goods to customers from outside the EU? And do you offer VAT refund? From 1 January 2026 the way you arrange these VAT refunds will change. You will have to make the refund digitally from...
Reduced excise duty on petrol, diesel, and LPG extended until 1 January 2027
Effective date: 1 January 2026The lower excise duty on petrol, diesel, and LPG will be extended by one year to 1 January 2027. And the excise duty on fuel will not be corrected for inflation in 2026. This means excise duties will...
Tax brackets for income tax will change in 2026
Effective date: 1 January 2026Do you run a sole proprietorship (eenmanszaak), general partnership (vof), professional partnership (maatschap), limited partnership (CV), or private limited company (bv) in the Netherlands? And do...
Property transfer tax on housing investments down to 8% in 2026
Effective date: 1 January 2026Do you want to buy a residential property as an investment? To rent out or as a holiday home? The property transfer tax for houses you buy, but do not intend to live in yourself, will go down from...
Tariffs on private vehicle and motorcycle tax (bpm) going up
Effective date: 1 January 2026Do you import or buy a car, motorcycle, or van in the Netherlands? Then you pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). The more CO2 a car or...
VAT on overnight accommodation goes up from 9% to 21% in 2026
Effective date: 1 January 2026Do you offer overnight accommodation (lodging)? The VAT rate for overnight accommodation will go up from 9% to 21% in 2026. The 21% VAT rate will apply to short-stay accommodation such as: hotels...
Larger SMEs and industrial consumers will pay more tax on tap water
Effective date: 1 January 2026Do you use a lot of tap water in your business? Then you will have to pay more tax on tap water (belasting op leidingwater, BoL). The tax on tap water (BoL) is an environmental tax that you currently...
Quarter rates motor vehicle tax to be discontinued
Effective date: 1 January 2026Do you drive a motor vehicle that still has a quarter rate for motor vehicle tax (motorrijtuigenbelasting, mrb)? Currently you pay a quarter of the normal motor vehicle tax rate. From 1 January 2026...
Business succession and transfer schemes BOR and DSR only for a minimum stake of ordinary shares
Effective date: 1 January 2026Do you inherit, or are you given, shares in a company? Or do you transfer shares in a company? You will only be allowed to use the business succession scheme (BOR) and the transfer scheme (DSR) for...
30% ruling: compensation for expats down to 27%
Effective date: 1 January 2027Are you an employer? And do you hire highly skilled migrants to work for you in the Netherlands? Or do you post employees with a specific skill abroad? The tax advantage of the 30% ruling (expat...
Flight tax on long-distance flights going up
Effective date: 1 January 2027Do you book flights for customers, employees, and business partners? Or do you fly for business yourself? The flight tax will go up for long-distance flights that emit more CO2. With this proposal,...
Processing waste to become more expensive
Effective date: 1 January 2027Do you collect commercial waste to take to an incineration plant? Handling waste is getting more expensive. Waste incineration plants will pay more tax and the businesses bringing the waste will pay...
Consumption tax on beverages with a hint of dairy and sweetened non-alcoholic beverages
Effective date: 1 January 2027Do you produce beverages with a hint of dairy or sweetened dairy or soy beverages? You will have to pay consumption tax (verbruiksbelasting). This applies to: fruit juices and vegetable juices with a...
Extra tax on petrol and diesel business lease cars for employees
Effective date: 1 January 2027Do you offer an employee a business lease car? And does your employee also use the car privately or to commute to work? From 1 January 2027, you will pay extra tax on business lease cars that are not...
Reduced motor vehicle tax for electric and hydrogen cars until 2030
Effective date: 1 January 2026, 1 January 2029, and 1 January 2030Do you drive an electric or hydrogen powered (zero emission) passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. The discount applies until...
Conditions for business succession scheme BOR will change
Effective date: 1 January 2025 and 1 January 2026Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are changing. With the BOR, you pay less or no inheritance tax or gift tax. Change from 1...
Betting and lottery tax to increase
Effective date: Step-by-step, on 1 January 2025, and on 1 January 2026Do you organise games of chance in the Netherlands, such as casino games, online games of chance, or sports betting? Or do you operate gaming machines? The betting and lottery tax will go up from 2025...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO