In a annex The outline agreement between the PVV, VVD, NSC and BBB coalition naturally includes a number of tax measures. We will briefly review the most important measures below. Naturally, the specific details of most of these measures are not yet known at this stage.
- The measures to abolish the dividend tax buy-back facility with effect from 2025 are being reversed.
- Tax relief on labour (possibly through an additional income tax bracket).
- The reduction in the SME profit allowance (from 12.7% to 12.03% as of 2025) will be reversed.
- The increase in the Box 2 rate from 31% to 33% will be reversed with effect from 2025.
- A total of €100 million will be made available on a permanent basis to reduce tax rates in Box 1.
- No changes to the tax relief on mortgage interest on your own home.
- Restriction on interest deductibility for corporation tax from 20% to the European average of 25%.
- Abolish the reduced VAT rate for accommodation (with effect from 2026).
- Abolish the reduced VAT rate for cultural goods and services (with effect from 2026), with the exception of the reduced VAT rate for day-time leisure activities and cinemas.
- Increase the gambling tax from 30.5% to 37.8%.
- Taking further steps to phase out (negatively assessed) tax schemes and tackle unintended tax arrangements.
- Abolition of the net metering scheme for small consumers (effective immediately from 1 January 2027).
- Restricting the tax deduction for charitable donations under income tax and corporation tax.