Taxes, charges, and levies
Amendments for all entrepreneurs
Yet to come into effect (10)
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...
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...
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...
Fuel surcharge for cars on specific types of natural gas to go up
Effective date: 1 January 2026Please note: this change will not be implemented. The proposed amendment has been withdrawn on 14 November 2024 (in Dutch). Do you have a company car or van that runs on natural gas CNG, LNG, or LPG...
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...
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...
Heavy goods vehicle charge on trucks over 3,500 kg
Effective date: from 2026Do you operate a heavy truck? An extra heavy goods vehicle charge will be imposed on all lorries that weigh over 3,500 kilograms, that are used to transport goods. When a truck drives on a road where...
Reduced motor vehicle tax for zero emission cars until 2030
Effective date: 1 January 2025, 1 January 2026, and 1 January 2030Do you drive a zero emission passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. The discount applies until 2030 and applies to both new and...
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...
Deduction of donations from corporate income tax discontinued in 2025 (withdrawn)
Please note: The amendment will not pass. This bill was withdrawn on 14 November 2024 (in Dutch). Do you own a company and do you support charities? The deduction of donations in your corporate income...
Already in effect (0)
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