Filing your Dutch taxes: The 2026 guide

Circumstances can be hard if you are an expat, living in a foreign country where different, unknown rules apply. Your tax situation, for example, can prove to be a great deal more complicated than you would have expected. With the changes to the 30% ruling and Box 3, it is worth the extra effort to be on top of your tax situation.

Changes to the 30% ruling

Here is what you need to know about the changes to the 30% ruling:

Did your 30% ruling end in 2025?

Did your 30% ruling end in 2025? You are now taxable in the Netherlands, also for your worldwide assets (Box 3 tax), so don’t forget to declare these in your tax return!

Did you acquire the 30% ruling in 2024 or later?

If you acquired the 30% ruling in 2024 or later, it is no longer possible to opt for partial non-domestic taxation from 2025 onwards. This means you will have to declare your worldwide assets, regardless of whether you are benefitting from the 30% ruling or not. If you already had the 30% ruling in 2023, other regulations apply.

Income cap 30% ruling

As was the case in 2025, the 30% ruling is capped to a certain income level called the WNT norm (also known as the Balkenende norm). In 2025, this cap is set at 246.000 euros and will increase to 262.000 euros. This means that the 30% will not be applied to the part of the income that exceeds this amount. There is a transitional arrangement for employees for whom the 30% ruling was applied over the last pay period (December) of 2022. For these employees, the 30% ruling will be capped from January 1, 2026.

Box 3 tax developments

There are no major structural changes to Box 3 for the 2025 tax year compared to 2024. The system continues to apply different fictitious return percentages to savings, assets and debts based on their value at the start of the year.

Bank accounts are taxed at a lower rate than other assets. In 2026, the tax-free allowance remains broadly in line with 2025 at 59.357 euros (118.714 euros for fiscal partners). An average return is calculated based on your total asset mix, and the tax rate on this fictitious return remains 36 percent.

A key development is the option to declare actual returns if these are lower than the assumed fictitious returns. Actual income consists of interest, dividend income, rental income, and capital gains, among others. If you have an asset that has substantially declined in value, it could be advantageous to further investigate this option.

Request a provisional assessment on time

If you expect to owe tax for 2025 or 2026, requesting a provisional assessment early can help you avoid tax interest charges. To prevent interest (set at 5 percent annually), the assessment must be issued within six months after the end of the calendar year, by July 1. The 2025 assessment must be paid in one instalment, while the 2026 assessment can be paid monthly.

Bundle deductible expenses in one year

If possible, group deductible expenses such as medical expenses and donations in a single year. This allows the deduction threshold to be applied only once. For donations, the threshold disappears completely if you donate to a recognised charitable institution over a five-year period.