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
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