On 30 January 2026, the Dutch parties Democrats 66 (D66), People’s Party for Freedom and Democracy (VVD), and Christian Democratic Appeal (CDA) presented their coalition agreement for 2026–2030, titled “Aan de slag – Bouwen aan een beter Nederland” (“Getting Started – Building a Better Netherlands”).
The three parties formed a minority government with 66 seats in the House of Representatives. This means they will need support from opposition parties to pass legislation, and some of the proposals may change during the legislative process. Nevertheless, the agreement provides a clear indication of the policy direction for the coming years.
A central theme of the coalition’s economic policy is strengthening the Netherlands’ earning capacity while maintaining a competitive business climate. One notable new measure is the introduction of a “freedom contribution,” intended to help finance increased defense spending.
Stability for Businesses
For businesses, the coalition agreement emphasizes stability in the tax system. Corporate income tax will not increase, as the government aims to maintain a level playing field within Europe. Several key tax schemes that are important for companies will remain in place, including the expat scheme, the innovation box, loss carry forward rules, and the participation exemption.
Support for innovation and entrepreneurship also remains a priority. The research and development tax credit scheme (WBSO) will be expanded, particularly for the development of artificial intelligence and other technologies. At the same time, existing tax arrangements for entrepreneurs, such as the WBSO and the work-related costs scheme, are expected to become less complex in order to reduce administrative burdens.
The government also plans to improve conditions for start-ups and scale-ups. New measures will make it easier for companies to reward employees with shares or stock options and provide more tax-efficient employee participation schemes. Additionally, a new investment institution will be established to increase venture capital available to growing businesses.
Employers may also gain new flexibility in supporting employees financially. Under the plans, companies could help employees repay student loans more quickly through the work-related costs scheme.
Key Measures for Individuals
For private individuals, the coalition has signalled continuity in several important areas. The tax treatment of owner-occupied homes will remain unchanged, meaning the mortgage interest deduction will be maintained. Taxes on savings, inheritance, and gifts will not increase, and charitable donations will remain tax deductible.
The government also confirmed that the long-awaited reform of the savings and investment tax system (Box 3) should come into effect in 2028, based on actual investment returns. Over time, the system may evolve further into a capital gains-based model.
Family businesses will also see stability. Due to their importance to the Dutch economy, the business succession schemes for inheritance and gift taxes will remain in place.
However, several changes are expected in the social and fiscal landscape. The maximum pensionable salary will remain frozen at €137,800 until 2032, and from 2033 the state pension age will again be directly linked to life expectancy.
Other measures include the gradual introduction of a new legal framework for self-employed workers, replacing earlier proposals, and a potential overhaul of the sickness, disability, and unemployment benefits system.
Additional Tax Changes
Several other fiscal measures are planned. The transfer tax rate for homes purchased as investments will decrease from 8% to 7% in 2027. The current reduction in fuel excise duties will remain in place until at least 2027. Meanwhile, the reduced VAT rate for floriculture products will be abolished in 2028.
Looking further ahead, the government also plans to introduce a sugar tax in 2030, targeting producers of packaged foods with a sugar content of 6% or more.
Looking Ahead
While none of these measures are final until they are translated into legislation and approved by both chambers of parliament, the coalition agreement provides a clear indication of the new government’s priorities. For businesses and individuals alike, it offers an early glimpse into the fiscal and economic direction of the Netherlands over the coming years.
References
PwC NL. (2026, January 30). Coalition agreement 2026: the tax measures at a glance. Retrieved from PwC NL: https://www.pwc.nl/en/insights-and-publications/tax-news/other/coalition-agreement-2026-the-tax-measures-at-a-glance.html
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