Upcoming changes in the Netherlands in 2026
At the start of each year, several changes to rules and regulations come into effect in the Netherlands. We have selected some changes that may affect you or your business.
Employment & Labour Law
Higher minimum wages: The minimum hourly wage is increasing due to indexation. The minimum hourly wage for employees aged 21 and older will increase from €14.40 to €14.71 gross per hour. Fixed minimum youth wages apply to employees aged 15 to 20. These minimum youth wages are derived from the statutory minimum hourly wage.
Income tax changes and reduction in business owners’ allowance
- In 2026, income tax bands and rates are changing. Taxpayers earning up to €39,357 are in band 1 with a rate of 35.70%, taxpayers earning between €39,357 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.
More changes affecting business owners can be found on business.gov
Child Benefit, Childcare Allowance, and Child-Related Budget
Parents will receive higher allowances to contribute to childcare costs. This includes child benefit, childcare allowance, and child-related budget.
The government is investing €199 million in a higher childcare allowance for working parents. Working parents with a combined income of up to €56,412 will therefore receive 96% of the costs reimbursed up to the maximum hourly rate. Parents with a higher income will also receive a higher reimbursement percentage.
The maximum hourly rates for childcare will increase. This means the maximum hourly rate for daycare will be €11.23, for after-school care €9.98, and for childminders €8.49.
The child-related budget will increase slightly for single parents with an income of up to €29,736. Couples with an income of up to €39,141 will also receive a slightly higher amount. If the parents' income is higher than these amounts, parents may receive slightly less child-related budget. Child benefit will increase due to indexation.
Municipal taxes
Municipal taxes change every year, according to the municipality you live in. Curious about your municipal tax assessment for 2026?
You will find all information about the different municipal taxes for The Hague here: Municipal tax assessment - The Hague.
If you live in another municipality, you can check the taxes on the website of your municipality.
The 30% ruling for highly skilled workers
The 30% ruling is a Dutch tax advantage designed to attract skilled professionals from abroad. Under this scheme, eligible employees can receive part of their salary tax-free for a limited time. This is meant to offset the extra costs of moving to and living in the Netherlands - also known as extraterritorial costs.
As of 1 January 2027, the reimbursement will be reduced from 30% to 27%. Find out more about this on the website of the Dutch government.
All the above changes are only a selection of upcoming changes for 2026. For more information please see below.
For all the upcoming fiscal changes:
Rijksoverheid.nl
For all upcoming changes for entrepreneurs:
Business.gov.nl
