Dutch law in 2026: This is what’s changing in the Netherlands next year
By Simone Jacobs
2026 is just around the corner, so what should expats living and working in the Netherlands know about in the new year? As 2025 comes to an end, here are all the changes to Dutch law in 2026.
Changes affecting workers
The new budget from the government means several changes for workers in the Netherlands in 2026, many of which will affect salaries:
Dutch minimum wage increase
From January 1, 2026, the hourly minimum wage in the Netherlands is set to increase. Next year, gross incomes will increase to the following:
| Age | Hourly minimum wage (as of July 2025) | Hourly minimum wage (as of January 2026) |
|---|---|---|
| 21+ | 14,40 | 14,71 |
| 20 | 11,52 | 11,77 |
| 19 | 8,64 | 8,83 |
| 18 | 7,20 | 7,36 |
| 17 | 5,69 | 5,81 |
| 16 | 4,97 | 5,07 |
| 15 | 4,32 | 4,41 |
Income tax bracket changes
The upper limits of the income tax brackets will change for 2026 and will look as follows:
- A tax rate of 35,7 percent on earnings up to 39.357 euros
- A tax rate of 37,56 percent on earnings between 39.357 and 79.137 euros
- A tax rate of 49,5 percent on earnings over 79.137 euros
With these changes, workers can expect to see higher take-home pay next year, with minimum wage earners potentially seeing up to 20 euros extra in their bank accounts per month.
Employers using “fake” freelancers to be fined
Since the beginning of 2025, the Dutch tax authorities (Belastingdienst) has been carrying out checks to find out if ZZP’ers (self-employed people) or freelancers are experiencing “false self-employment” with employers and issuing warnings.
Someone could be considered "falsely self-employed" if they are working for a single client and should instead be directly employed by the company. From 2026, fines will be issued if there is evidence that companies are purposely using freelancers this way.
Wage cost advantage for elderly being scrapped
The wage cost advantage, which benefits employers who hire new employees aged 56 or older, is being phased out. The benefit will remain for any workers employed before January 1, 2024.
Many pension funds switch to new pension system
Several pension funds will switch to the new pension system from January 1, 2026. With the new system, pensions are more closely connected to stock market developments. More pension funds will make the switch in 2027 and 2028.
Changes to social security, benefits and allowances
If you receive any benefits or allowances in the Netherlands, look out for these changes in the new year:
Higher childcare allowance
With continued staff shortages in childcare, daycare centres often need to increase their rates to keep overworked employees and to train new staff. While the government’s ultimate plan is to make childcare almost free from 2029, the childcare allowance will increase in 2026 to support parents who will be paying more for childcare.
The maximum hourly rate for daycare is rising to 11,23 euros. A household with working parents who earn a combined income of up to 56.412 euros will receive a reimbursement of 96 percent of the maximum hourly rate.
Child benefit increase
Families with children up to the age of 17 in the Netherlands who are eligible for the child benefit (kinderbijslag) will receive the benefit for the fourth quarter of 2025 on January 2, 2026. The child benefit will also increase from January 1, but recipients will only get the new amount for the first time in the second quarter, at the beginning of April 2026.
The Dutch child benefit will see the following increases from January 1, 2026 (in euros):
| Age of child (years) | Child benefit payment from January | Child benefit payment from April |
|---|---|---|
| 0-5 | 291,49 | 295,07 |
| 6-11 | 353,95 | 358,30 |
| 12-17 | 416,41 | 421,53 |
You can find more information about the child benefit increase on the Dutch Social Insurance Bank (SVB) website.
Dutch health insurance premium changes
All health insurers in the Netherlands have announced their premium rates for 2026. With most insurers barely raising their prices, residents will pay an average of just 58 cents more than in 2025.
Set up your health insurance in the Netherlands
Healthcare allowance changes
Depending on your income and whether you have a partner, the healthcare allowance for 2026 could be slightly lower. The maximum healthcare allowance is dropping from 130 euros to 129 euros per month for single people and from 249 euros to 246 euros per month for partners.
Changes for tenants and homeowners
Here are some important changes for housing that people in the Netherlands should know about in 2026:
More people to qualify for housing allowance
From the new year, more renters will be eligible for the housing benefit. Up until now, residents aged 23 and over could only receive the housing allowance if their rent was no higher than 900 euros. However, changes mean that this limit will no longer apply and more households can apply for the social security benefit, as long as their income and assets don’t exceed the 38.500 euro per person limit.
Reduced transfer tax for Dutch homes
The transfer tax charged on homes bought as investments will be decreased from 10,4 percent to 8 percent. The aim is to encourage landlords to buy more homes to rent out instead of selling up, as has been the case with many rental properties in 2025.
Landlords can increase rents
In 2026, private sector landlords will be allowed to increase the amount of rent they charge by a maximum of 4,4 percent. Homes in the mid-range sector, with rents ranging between 932,93 euros and 1.228,07 euros, will also see a rent increase of at most 6,1 percent. The maximum rent increase will not change from the 5,8 percent for social housing until July 2026.
Higher municipal taxes and levies
Based on a survey of figures provided by 106 municipalities, conducted by the homeowners’ association Vereniging Eigen Huis (VEH), homeowners can expect to pay an average of 3,9 percent more in municipal taxes and levies in 2026. The average bill will now cost more than 1.000 euros per year for the first time ever. This will vary from city to city, so some homeowners could pay more or less.
Box 3 tax hike scrapped
The increase for Box 3 taxes, which was planned for the start of 2026, is no longer going ahead. With the Dutch wealth tax no longer being increased, homeowners with low or paid-off mortgages will face higher taxes to offset the loss in revenue from the scrapped plans.
Higher mortgage limit with NHG
The National Mortgage Guarantee (NHG) is increasing the limit for a mortgage that potential homebuyers can take out. This will increase from 450.000 euros to 470.000 euros in 2026. If people buying a home invest in energy-saving facilities, this increases further to 498.200 euros.
Analogue energy metres must be replaced
Homes will be required to have a smart or digital energy meter installed to track electricity and gas consumption. Households that still have analogue meters will have to replace them as they don’t track how much you feed back into the grid, which prevents energy companies from charging feed-in costs.
Water rates to see sharp rise
From the start of the new year, the price of water for households will increase by an average of up to 32 euros. Many water companies in the Netherlands announced plans to implement increases in water rates. For example, Vitens, the largest local water board, is increasing its price per cubic metre (1.000 litres) from 1,25 euros to 1,34 euros.
Energy prices to increase
Gas and electricity prices are expected to increase by around 3 percent for average households. However, despite higher fixed costs and the rising gas tax, research suggests that energy bills will actually be lower due to lower variable energy supply rates.
Set up your home utilities and insurance
Changes to Dutch transport
Keep these things in mind as you plan your day-to-day travels in the new year:
NS ticket price hike
Along with the timetable changes by Dutch rail company NS, there will also be a significant ticket price hike. Using public transport in the Netherlands in 2026 will cost an average of 6,5 percent more.
Fuel prices to go up
After the Dutch government opted to increase taxes on petrol and diesel, fuel will cost more in the new year. Taxes will rise by 3,6 cents per litre for diesel and by 1,3 cents per litre for petrol.
Higher motor vehicle tax
Some drivers will pay a higher motor vehicle tax (MVT) in 2026. Electric car owners will pay 70 percent of the MVT in the new year compared to the 25 percent they paid in 2025. Owners of plug-in hybrids will pay 100 percent of the MVT instead of 75 percent.
Traffic fines to cost more
Traffic fines in the Netherlands could cost up to 4 percent more in 2026. In fact, many fines could be up to 10 euros more expensive as the government is rounding fines up to the nearest 10.
Other law changes in the Netherlands
And finally, there are a few other new laws coming in 2026 worthy of mention:
Alimony to go up
Alimony payments will be increased even if agreements about this haven’t been made with your ex-partner. Spousal and child support will go up by 4,6 percent.
VAT for hotel stays to increase
The value-added tax (VAT) charged for overnight accommodation in the Netherlands will increase from 9 percent to 21 percent. This includes hotels and holiday parks, but camping sites will continue to be taxed at the lower 9 percent rate.
More items can be thrown in the PMD bin
From January 1, new guidelines will make it easier for residents to separate and recycle waste. Other items such as coffee capsules, empty aerosol cans and empty blister packets can now be disposed of in PMD (plastic, metal and drink containers) bins. See the full list of what can and cannot be thrown in the PMD bin.
New handling fee for packages from outside EU
A surcharge will be charged on packages entering the Netherlands from outside the European Union (EU) with the aim of reducing the large number of parcels from China. The new handling fee will be 2 euros per item.
Ban on owning hairless and folded-eared cats
It will be illegal to own a hairless cat, such as a Sphynx, and a cat with folded ears, such as a Scottish Fold. These cat breeds face several health issues due to being bred for their specific genetic traits. Only residents who have cats of these breeds that were born and microchipped before January 1 will be allowed to keep them.
All domestic cats must be microchipped
From the new year, it will be compulsory to have your domestic cat microchipped and registered. It will make it easier to reunite lost cats with their families and to contact pet owners about the condition of their animals if necessary.
Nationwide firework ban to be implemented
New Year’s Eve 2025 is the final year that residents will be allowed to purchase and set off their own fireworks. In 2026, after the New Year celebrations, a nationwide fireworks ban will be implemented.
Say hello to 2026
All in all, 2026 looks set to be a busy year with lots of changes incoming. We wish you all the best in the coming year!
This page uses affiliate links.
Editor for the Netherlands at IamExpat Media. Simone studied Genetics and Zoology at the University of Pretoria in South Africa before moving to the Netherlands, where she has been working as a writer and editor since 2022. One thing she loves more than creating content is consuming it, mainly by reading books by the dozen. Other than being a book dragon, she is also a nature lover and enjoys hiking and animal training. Read more