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Netherlands: Omnibus tax bill 2027

Includes various direct and indirect proposed tax changes

June 15, 2026

The government submitted the Omnibus tax bill 2027, which proposes multiple tax law amendments effective January 1, 2027:

  • Changes to income tax, wage tax, and corporate income tax rules, including treatment of housing arrangements, pensions, and minimum tax adjustments
  • Updated VAT, excise duties, and motor vehicle tax provisions, alongside compliance and reporting requirements
  • Changes to tax dispute processes, payment deferrals, and administrative appeal mechanisms across national and local taxes


For more information, contact a KPMG tax professional in the Netherlands:

Paul Te Boekhorst | teboekhorst.paul@kpmg.com

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