Expectations Tax Plan package 2026

08/07/25

Despite the demissionary status of the government, several important fiscal legislative proposals are on the agenda for Budget Day 2025. The measures range from resolving technical issues in existing legislation to measures for sustainability and affordable energy. Furthermore, the VAT increase on i.e. culture, books, and sports, which was adopted last year and set to take effect in 2026, will likely be reversed. Although additional changes are not expected, the fiscal agenda continues to evolve. In this update, we provide an overview of the announced legislative proposals for Budget Day and what you can expect for the coming year.

Declaring controversial

On 25 June, the House of Representatives established a list of topics they declare controversial. These are legislative proposals and policy documents that will not be on the Chamber's agenda until a new cabinet takes office. No fiscal topics from the Ministry of Finance have been declared controversial. However, the list of controversial topics may change and is not static.

Budget Day 2025

Below is an overview of the announced legislative proposals that will appear on 16 September 2025, during Budget Day:

Legislative Proposal Tax Plan 2026: The Tax Plan includes various fiscal measures across different tax types, from the partial inflation correction in box 1, and adjustments to the lucrative interest scheme in box 2, to the pseudo-final levy for employers on private use of fossil fuel cars.

Legislative Proposal Other Fiscal Measures 2026: This bill primarily focuses on resolving technical issues and omissions in existing fiscal legislation.
Implementation of EU Directive on Exchange of Information on Top-up Tax Returns (DAC9).

Differentiation of Flight Tax: From 2027, the flight tax will be differentiated, with longer flights being taxed more heavily.

Second Law Amending the Minimum Tax Act 2024: Implementation of the EU directive for minimum tax. It adds the remaining OECD administrative guidelines and includes various technical changes.

Legislative Proposal for Implementation of Carbon Border Adjustment Mechanism (CBAM): The European CBAM Regulation governs carbon correction at the European external border. CBAM will become fully operational from 1 January 2026. This proposal establishes the necessary additional provisions in Dutch legislation.

Legislative Proposal on Streamlining Fiscal Right of Inspection: Every taxpayer will have the right to view their own tax data.

Act Reversing the Abolition of Reduced VAT Rate on Culture, Media, and Sports: This reverses the planned increase in VAT rate on culture, media, and sports. For completeness, we note that the VAT increase on accommodation (e.g., hotel stays) from 2026 will remain in place.

These legislative proposals form the core of the fiscal agenda for Budget Day. However, the exact details and any additional measures will only be announced on Budget Day itself. Things may be added, removed, or changed, even after the presentation of the legislative proposals on Budget Day. The consideration of the 2026 Tax Plan package will partly take place after the swearing-in of the new House of Representatives. The vote on the Tax Plan will then follow at the end of November with the new House of Representatives.

Expectations page

Are you curious about the full list of expectations and our analyses? Then follow the link to our expectations page, where you will find the latest updates on fiscal legislation and regulations. This page is updated when changes occur. Or contact your PwC tax advisor with any questions about how the expected measures may impact your organisation.