Tweede Kamer
Bill 35026: Tax Plan 2019
How Parliament voted on the Tax Plan 2019
Adopted by Tweede Kamer
November 15, 2018
FOR: 79—AGAINST: 71
Voted FOR
(6)VVDCDAD66ChristenUnieSGP50PLUS
Voted AGAINST
(7)PVVFvDGroenLinksSPPvdAPvdDDENK
Key measures in this bill
- Introduction of two-bracket income tax system: base rate 37.05% by 2021, top rate 49.5%
- VAT increase from 6% to 9% (low rate)
- Accelerated phase-out of mortgage interest deduction for high incomes; reduction of imputed rental value
Key figures
Menno Snel
State Secretary of Finance (D66)
Responsible for guiding the Tax Plan 2019 through Parliament.
Party positions
Legislative timeline
Sep 2018Bill submitted
Major reform bill implementing the two-bracket income tax system
Nov 15, 2018Tweede Kamer vote
Adopted with narrow coalition majority plus SGP and 50PLUS
Dec 18, 2018Eerste Kamer vote
Adopted by sitting/standing vote with coalition majority
Jan 1, 2019Entry into force
VAT increase and income tax reform begin phasing in