2026 Tax and Legal Changes in the Netherlands: What Expats Need to Know

Welcome to 2026! If you’re living in the Netherlands as an expat—or planning to move—there are a few changes you’ll want to have on your radar. Some updates can save you money (hello, childcare and rent allowance tweaks), while others may add extra admin (especially for freelancers and employers). Below is a practical overview of the most relevant tax, work-visa, benefit, and education changes for 2026. Disclaimer: This article is general information, not tax or legal advice. Rules can differ based on personal circumstances.

Key takeaways (2026 in one minute)

Income tax (Box 1) brackets changed for 2026 (new thresholds and rates).
Box 3: the tax-free allowance is €59,357 per person and the tax rate on calculated return remains 36%.
30% ruling stays at 30% in 2026, with a planned reduction to 27% in 2027 (depending on start date/transition).
Highly Skilled Migrant (IND) salary thresholds increased for 2026.
Minimum wage (21+) is €14.71/hour from 1 January 2026.
Huurtoeslag (rent allowance) rules change significantly in 2026 (no eligibility rent cap; age threshold changes; service costs removed).

Tax Reforms in 2026

Income Tax Adjustments (Box 1)

The Dutch system remains progressive, but the 2026 brackets and rates (for people who have not reached AOW age) are:

Up to €38,883: 35.75%
€38,883 to €78,426: 37.56%
Above €78,426: 49.50%

If you have reached AOW age, the first bracket rate differs (because you no longer pay AOW premium).

Mini-checklist (what to do):

If your income changed (new job, bonus, part-year work), consider updating your provisional assessment (voorlopige aanslag) so you don’t get surprised later.

Box 3 (Savings & Investments): Allowance, Returns, and Rate

For 2026, the Tax Administration uses:

Tax-free allowance (heffingsvrij vermogen): €59,357 per person
(or €118,714 with a fiscal partner)
Deemed return percentages (used in calculations):
- Bank deposits/cash: 1.28%
- Other assets: 6.00%
- Debts: 2.70%
The calculated return is taxed at 36%.

30% Ruling for Expats: What’s new (and what’s next)

In 2026, the key message is: the 30% benefit remains 30% in 2026, and the government’s plan is 27% from 2027 (with transition depending on when your 30% ruling started).

Important practical detail in 2026: the 30% benefit is effectively capped by the WNT maximum (top income cap) for 2026. The general WNT maximum is €262,000.

For a full year, 30% of €262,000 is €78,600 (time-pro-rated if you use the scheme part of the year).

Partial foreign tax liability (Box 2/Box 3 treatment): this was abolished from 2025, but a transitional arrangement can apply through 31 December 2026 for people who already qualified by end of 2023.

Mini-checklist (what to do):

If you’re on the 30% ruling and your compensation is high, ask payroll/HR to confirm how the WNT cap affects your monthly net.
If you relied on partial foreign tax liability, plan for the post-2026 situation.

VAT Adjustments (yes, this can hit expats too)

The standard VAT rate is still 21%, but a notable 2026 change is about logies (short-stay accommodation): from 1 January 2026, VAT on providing accommodation is 21%.

This mainly affects hotels/holiday rentals and businesses selling short-stay accommodation, but expats can notice it in travel and temporary housing costs.

Employment and Work Visa Changes

Highly Skilled Migrant (HSM) and EU Blue Card: IND salary thresholds for 2026

The IND published the 2026 monthly gross salary criteria (excluding holiday allowance), applicable throughout 2026:

HSM (30+): €5,942 / month
HSM (<30): €4,357 / month
Reduced salary criterion (HSM): €3,122 / month
EU Blue Card: €5,942 / month (reduced: €4,754)

Mini-checklist (what to do):

If you’re negotiating a contract or extension, ensure the base salary (excluding holiday allowance) meets the relevant IND threshold for 2026.

Minimum wage (useful for students, part-time workers, and entry roles)

As of 1 January 2026, the statutory minimum wage for 21+ is €14.71 gross per hour (lower youth rates apply for ages 15–20).

Freelancers / ZZP: tighter enforcement focus continues

If you work as a freelancer (or hire freelancers), 2026 continues the shift toward stricter scrutiny of schijnzelfstandigheid (misclassification: “freelancer on paper, employee in practice”). The Tax Administration explains how enforcement works and what they look for in labour relations.

In practice, coverage and enforcement approach have been a hot topic, so if you’re building your income around ZZP work, stay conservative in contract structure and expectations.

Self-employed deduction (Zelfstandigenaftrek) reduced again

For eligible entrepreneurs, the zelfstandigenaftrek is €1,200 in 2026.

Education and Childcare in 2026

Childcare allowance (Kinderopvangtoeslag): higher reimbursements for many families

The Tax Administration notes that childcare allowance increases for many parents in 2026, because a larger share of costs is reimbursed. For combined income up to €56,413, the reimbursement can be 96% of the maximum hourly rate (and higher incomes also receive a larger share than in 2025).

Maximum reimbursable hourly rates in 2026:

Daycare (dagopvang): €11.23
After-school care (BSO): €9.98
Childminder (gastouderopvang): €8.49

Mini-checklist (what to do):

If you use childcare, review your settings in “Mijn toeslagen” and update changes fast (income, hours, provider), to avoid payback later.

Tuition fee (Wettelijk collegegeld) for 2026–2027

The statutory tuition fee for the academic year 2026–2027 is €2,694.

State Benefits and Residency Rules

Rent allowance (Huurtoeslag): big changes from 2026

If you previously didn’t qualify because your rent was “too high,” 2026 is the year to re-check. From 2026:

No eligibility rent cap (more households can qualify)
Youth age threshold changes (lower “youth” threshold moves down to 21)
Service costs no longer count (calculation uses basic rent only)

The official toeslagen guidance strongly encourages doing a trial calculation (proefberekening) because results depend on income, assets, and household composition.

Mini-checklist (what to do):

If you rent: do a proefberekening for 2026 and update your situation (income, move, living together).

Healthcare: the mandatory deductible (Eigen risico) in 2026

The compulsory deductible for Dutch basic health insurance remains €385 in 2026.

Permanent residency / citizenship: language level (important reality check)

For naturalisation, the requirement remains: inburgering exam at A2, or alternatively the NT2 state exam at B1 or B2.

(If you’ve heard “it becomes B1 in 2026,” that’s a common rumour—always confirm current requirements right before applying.)

Final Thoughts

2026 brings a mix of “admin-heavy” and “wallet-relevant” changes. The biggest practical items for most expats are the updated tax brackets, Box 3 figures, 30% ruling cap implications, IND salary thresholds, and the very meaningful huurtoeslag and childcare allowance updates.

Disclaimer: This article is general information, not tax or legal advice. Rules can differ based on personal circumstances.

Sources:

Belastingdienst – voorlopige aanslag 2026 (Box 1 rates): https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen