What’s changing in the Netherlands in 2026
Income tax changes and reduction in business owners’ allowance
In 2026, income tax bands and rates are changing. Taxpayers earning up to €38,883 are in band 1 with a rate of 35.70%, taxpayers earning between €38,883 and €79,137 are in band 2 (37.56%) and taxpayers earning €79,137 or more are in band 3 (49.50%). Calculate your income tax with this tool by the KVK.
The private business ownership allowance (zelfstandigenaftrek), i.e. the tax-free allowance for business owners, will be reduced significantly: from €2,470 in 2025 to €1,200 in 2026.
Higher taxes on overnight stays
The VAT rate on overnight accommodation will increase from 9% to 21% for stays in 2026 (including stays booked and paid for before year-end). This applies to hotels, holiday homes, bed and breakfasts (B&Bs), guesthouses, hostels, furnished mobile homes, and stays booked through holiday rental platforms. The VAT rate for campsites remains at 9%.
Salary thresholds for highly skilled migrants
The Dutch Immigration and Naturalisation service (IND) adjusts its salary requirements for applications for residency as a highly skilled migrant in the Netherlands twice annually. From January 2026, the following salary thresholds apply:
- Highly skilled migrants over 30 years of age or key personnel Intra-Corporate Transferee: €5,942
- Highly skilled migrants younger than 30 years or key personnel Intra-Corporate Transferee: €4,357
- Highly skilled migrants – reduced salary criterion: €3,122
- European Blue Card holders: €5,942
- European Blue Card holders who graduated in higher education no more than three years prior to their application: €4,754
These amounts apply to gross monthly salary excluding the 8% holiday allowance.
Minimum wage increases
On 1 January 2026, the legal hourly minimum wage for full-time workers aged 21 and over will increase from €14.06 to €14.71. AOW and WW benefits will increase by the same percentage. See the full table of minimum wage rates (in Dutch).
Reduced motor vehicle tax rate for zero-emission cars extended
In 2025, a discounted rate of 75% of motor vehicle tax (motorrijtuigenbelasting, MRB) for electric and hydrogen cars was introduced. (Zero-emission vehicles had previously been exempt from MRB.) This discount was set to be stopped but has now been extended until 2030, albeit in incrementally lower percentages: from 2026 to 2028, a 30% discount will apply to zero-emission vehicles; in 2029, this will go down to 25% in 2029 and be stopped entirely in 2030.
In addition, the MRB quarter rate will be abolished in 2026.
More tap-water taxes; lower water bills for Amsterdammers
Businesses using large amounts of tap water will see their taxes go up. Currently, only the first 300 m³ per year are taxed; from 2026, this will be the first 50,000 m³. From 2027, the allowance will disappear altogether and businesses will be taxed on all the tap water they use.
In Amsterdam, the price for drinking water will decrease (article in Dutch) due to savings in the previous period. How much the water bill goes down depends on usage and whether the home has a water meter installed.
Permit requirement for second homes in Amsterdam
Starting in 2026, owners of a second home in the city – i.e. a pied-à-terre, a property that is not tenanted but also not the owner’s primary residence – will need a permit. Current owners of second homes must fulfil the following conditions to qualify for a permit:
- they may not be registered as a resident of the City of Amsterdam
- they may not own more than one second home in Amsterdam
- they or members of their household must use the property themselves
- the property may not be used as an office or for holiday rentals
- social-housing properties are not eligible
Additional conditions apply to new buyers of an Amsterdam property intended as a second home after 2025.
More social housing and extension of housing benefits
In other housing-related news, 100 homes on the WoningNet social housing list are being offered without the usual priority rules since 1 January 2026. This is as part of a six-month trial that is open to everyone registered for social housing.
In addition, a change to the rules for housing benefit (huurtoeslag) means more households will be eligible for receiving the benefit. A test calculation is available online (page in Dutch).
City of Amsterdam service fees
The City of Amsterdam is increasing the fees for its products and services (page in Dutch), such as permits or marriage certificates. Note that the fees for some services, including passport renewals, are determined by national government.
Parking fees increase
Parking fees, permits and subscriptions have increased by 3.69% as of 1 January.
Free cat chipping
More locations will offer pet owners to get their cat chipped for free. Chipping will become mandatory later in 2026.
Sustainability and subsidies
From 1 January 2026, property owners in Amsterdam can apply for an extra €2,500 subsidy for a hybrid heat pump (page in Dutch) on top of the national subsidy. The City will no longer award subsidies for green gardens and roofs, however – apply in time (page in Dutch). Applications for free ‘façade gardens’ and community gardens (page in Dutch) continue to be accepted.
Changes in waste management in Amsterdam
The City of Amsterdam is phasing out fixed collection days for bulky waste, switching over to an appointment system. In 2026, trials for this will take place in Centrum, Watergraafsmeer and Weesp; the results will determine the next steps to be taken in 2027.
Other waste-management changes include the introduction of a free food and garden waste container for Amsterdam-Noord residents with a garden.
Find out more
You can find more detailed information on the changes that are relevant for businesses on business.gov.nl and the Dutch Government website (in Dutch) and stay up to date with news for the City of Amsterdam and Weesp. And if you haven’t already, don’t forget to sign up to the IN Amsterdam newsletters for regular updates on news and events for the international community in the Amsterdam Area.