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.
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%.
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:
These amounts apply to gross monthly salary excluding the 8% holiday allowance.
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).
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.
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.
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:
Additional conditions apply to new buyers of an Amsterdam property intended as a second home after 2025.
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).
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, permits and subscriptions have increased by 3.69% as of 1 January.
More locations will offer pet owners to get their cat chipped for free. Chipping will become mandatory later in 2026.
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.
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.
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.
