Netherlands: Proposed tax measures in minority coalition agreement
Corporate income tax, individual income tax, VAT, and other tax proposals
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February 2, 2026
The Dutch political parties (D66, VVD, and CDA) on January 30, 2026, presented the coalition agreement detailing the new government's plans, including proposed tax measures.
The new government is a minority government with 66 seats in the Lower House of Parliament, so there is currently no majority support for the proposed tax measures. In addition, the coalition agreement provides only general features of the proposed tax measures, and thus the specifics of various tax measures will only become apparent when bills are introduced.
- Corporate income tax and related measures
- No increase in corporate income tax rate
- “Freedom tax” for businesses
- Investment capacity housing associations
- Steward ownership
- Individual (personal) income tax, payroll tax, and social security contributions
- Reform of the tax and allowances system
- Freedom tax via adjustment factor
- Mortgage interest deduction
- Expat scheme
- Work-related costs rules
- Shares (share options) for start-ups and scale-ups
- Pseudo self-employment
- Supplementary pension
- Box 3
- Full-time bonus
- Donations
- Healthcare costs
- Director-major shareholders (DMS) and business succession
- DMS and carrying on a business
- Business succession scheme
- Value added tax (VAT) and indirect taxes
- Low VAT rate for floriculture to end
- Sugar tax
- Climate and environmental taxes
- Excise taxes
- Motor vehicle tax
- CO2 tax on emissions
- Real estate transfer tax
Read a January 2026 report prepared by the KPMG member firm in the Netherlands.