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Netherlands: Potential changes to carried interest regime as of 2026

Proposal to effectively increase tax rate on carried interest income to 36% as of January 1, 2026

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July 7, 2025

The lower house of Parliament on July 3, 2025, adopted a motion requesting the government to include a measure in the 2026 Tax Plan that would impose heavier taxes on natural persons, such as private equity managers, in Box 2 with regard to their indirectly held lucrative interest (“carried interest”).

The motion proposes to effectively increase the tax rate on carried interest income to 36% as of January 1, 2026. 

Read a July 2025 report prepared by the KPMG member firm in the Netherlands

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