Dutch Tax Legislation
How Parliament voted on recent tax bills. Explore the voting records, party positions, and legislative history.
29 bills
Tax Plan 2027
Submitted September 15, 2026. Proposals, parliamentary motions and official box 3 alternatives explained in the Prinsjesdag analysis.
2026-09-15Belastingplan 2026
Annual tax plan covering income tax brackets, transfer tax reduction to 8%, energy tax adjustments, and EV credit phase-out.
Dec 16, 2025Wet werkelijk rendement box 3
The official September 15 box 3 letter asks the Senate to hold bill 36.748 while the cabinet seeks support for a reform and its funding. Four routes are described, including full capital-gains taxation potentially in 2030 under an ambitious timetable. No route has been selected, and the letter specifies the next budget decision point rather than a fixed spring 2027 deadline.
Feb 12, 2026Belastingplan 2025
Annual tax plan with purchasing power package, income tax rate adjustments, and health insurance premium corrections.
Dec 17, 2024Tax Plan 2024
Increase of box 3 tax rate to 36%; tax-free capital remains EUR 57,000 (not indexed)
December 19, 2023Bill 36204: Wet Rechtsherstel Box 3
Recalculation of box 3 income for tax years 2017-2022 in accordance with the Supreme Court Christmas ruling
December 20, 2022Bill 36203: Overbruggingswet Box 3
Temporary solution for box 3 taxation until the new actual return system (planned 2026)
December 20, 2022Tax Plan 2023
Introduction of two-bracket system for box 2: 24.5% (up to EUR 67,000) and 33% (above) from 2024
December 20, 2022Tax Plan 2022
Introduction of tax-free remote work allowance of EUR 2 per day
December 21, 2021Tax Plan 2021
Job-Related Investment Credit (BIK) — later withdrawn due to potential state aid issues
December 15, 2020Tax Plan 2020
Climate Agreement fiscal measures: increase of energy tax contribution for businesses (from 50% to 67%)
December 17, 2019Tax Plan 2019
Introduction of two-bracket income tax system: base rate 37.05% by 2021, top rate 49.5%
December 18, 2018Tax Plan 2018
Increase of box 3 exemption to EUR 30,000 per person (Rutte III coalition agreement)
December 19, 2017Tax Plan 2017
Purchasing power measures: increase of tax credits
December 20, 2016Tax Plan 2016
EUR 5 billion tax relief on labor: reduction of 2nd/3rd bracket rate from 42% to 40.15%
December 22, 2015Tax Plan 2015
Mandatory use of the Work-Related Costs Scheme (WKR) from January 1, 2015
December 16, 2014Tax Plan 2014
Reduction of self-employed deduction and various entrepreneur facilities
December 17, 2013Tax Plan 2013
VAT rate increase from 19% to 21% (already implemented October 1, 2012)
December 18, 2012Tax Plan 2012
Purchasing power and income policy measures for 2012
December 20, 2011Tax Plan 2011
Austerity measures under the Rutte I cabinet (with PVV support agreement)
December 21, 2010Tax Plan 2010
Crisis measures: temporary reduction of tax on labor income
December 22, 2009Tax Plan 2009
Measures to stimulate labor participation
December 16, 2008Tax Plan 2008
Introduction of the flight tax (vliegbelasting) on airline tickets
December 18, 2007Tax Plan 2007
Transitional measures following the 2001 tax reform (Belastingherziening 2001)
December 12, 2006Tax Plan 2006
Labor market and income policy measures for 2006
December 13, 2005Tax Plan 2005
Purchasing power and income policy measures for 2005
December 14, 2004Tax Plan 2004
Bosal repair legislation: limitation on deduction of participation costs following EU court ruling
December 16, 2003Tax Plan 2003
Purchasing power and income policy measures for 2003
December 10, 2002Tax Plan 2001
Purchasing power measures accompanying the introduction of the new 2001 tax system (Wet IB 2001)
December 12, 2000