In 2026, the property transfer tax for homes for investment properties ( holiday homes, rental properties) will decrease from 10.4% to 8%. This change aims to encourage entrepreneurs to invest in rental properties, and the government expects it to boost new housing projects.
The transfer tax for residential properties stays at 2%. Individuals aged 18-35 who purchase a property valued below €510,000 in 2024 are exempt from the transfer tax. Starting January 1, 2025, the home value limit will increase to €525,000.
Homeowners looking to make their homes more energy-efficient and environmentally friendly can still apply for government subsidies. These subsidies cover installing insulation, heat pumps, or solar boilers. The government has allocated 578 million euros to fund these initiatives
The Dutch government plans to relax existing regulations to make adding an extra floor to apartment buildings easier. Additionally, many homes nationwide suffer from foundation damage due to subsidence. To address this issue, the government is allocating 56 million euros to tackle the problem nationwide and establish a national information center.
The government plans to build 100,000 homes annually, including affordable options, to tackle the housing shortage. €5 billion is allocated for this, plus €2.5 billion to ensure new homes are accessible
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A new tax bracket will be introduced in Box 1 to provide relief for middle and low-income earners. The tax rate on the first €38,441 has been reduced to 35.82% (down from 36.97%). Income between €38,441 and €76,816 will be taxed at 37.48%, while the rate for income above €76,816 remains unchanged at 49.50%.
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The 30% ruling will gradually be reduced to 27% in the near future. For more information, please read here.
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From 1 January 2025, the cabinet has proposed adjustments to the Box 3 system, maintaining a 3.6% rate and indexing the tax-free allowance to €57,684 per tax partner.
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