Bill 36812: Belastingplan 2026
The 2026 Tax Plan package was passed by both chambers of Parliament and signed into law, taking effect January 1, 2026.
Belastingplan 2026 signed into law
Tweede Kamer: November 27, 2025 — Eerste Kamer: December 16, 2025
Voted FOR
(6)Voted AGAINST
(4)What does the Belastingplan 2026 change?
- Income tax: first bracket raised to €38,883, second bracket to €78,426.
- Transfer tax on home purchases reduced from 10% to 8% (owner-occupied stays 2%).
- Gas tax increased to €0.7268/m³ to discourage gas use; electricity tax reduced to €0.1108/kWh.
- Electric vehicle tax credit phase-out slowed: 4% reduction in 2026, 2% in 2027.
- Mortgage interest deduction capped at 37.56% for highest bracket.
- Box 3 tax-free threshold lowered to €51,396 (from €57,684 in 2025).
- Fuel excise duty extension through January 1, 2027.
- Package of 8 separate bills covering income tax, energy, housing, and corporate measures.
Key figures
Folkert Idsinga
State Secretary of Finance — Fiscal Affairs
Responsible for the 2026 Tax Plan package. Presented the legislation to Parliament on Prinsjesdag 2025.
Party positions & debate
Key amendments
Several amendments were adopted during the parliamentary process.
| Topic | Proposer | Description | Outcome |
|---|---|---|---|
| Coalition parties | Gradual EV tax credit phase-out (4% in 2026, 2% in 2027) instead of immediate elimination. | Accepted | |
| Multiple parties | Increased energy tax reduction (fixed credit) by €100 million to offset gas tax increase for lower incomes. | Accepted |
Legislative timeline
2026 Tax Plan package presented to Parliament as part of the annual budget.
Tweede Kamer debated the tax package with amendments proposed on income tax, energy measures, and housing.
All 8 bills in the Belastingplan 2026 package passed with amendments.
Senate approved all bills without major modifications.
All measures from the Belastingplan 2026 took effect.