Changes to VAT, tax, and other Prinsjesdag announcements

VAT goes up for overnight stays, sports and culture

From 2026, the government wants to increase VAT on overnight stays, and on sports and cultural activities from 9% to 21%. For overnight stays, this includes, for example, sleeping in a hotel, a B&B, or holiday home. For campsites, the VAT rate remains 9%.

For culture and sport, this applies to sthe sale of art and books. And also to admission to museums, concerts, theatre, circuses, fairs and sports competitions. 

Day recreation and cinemas keep the low VAT rate of 9%. An example of day recreation is visiting an amusement park.

Government cuts energy tax on natural gas

From 2025, the Dutch government is reducing the energy tax on natural gas from 2025. This reduction applies to consumers who use up to 170,000 m3 per year. In 2025, the rate will fall by 0.5%. With this reduction, the government is replacing the planned 2.3% increase.

The government wants to help households keep energy costs low. Energy companies use this tax rate when calculating the total cost for customers.

€1 billion for innovative companies

Innovative companies can count on extra support from the government in 2025. The government is releasing €900 million through Invest-NL and €100 million euro for entrepreneurship abroad through Invest International.

This money is intended for innovative, sustainable, and start-up entrepreneurs. And for companies that are important for the Dutch economy. For example, if you develop strategic technologies that make the Netherlands and the EU less dependent on products or raw materials from other countries.

WBSO scheme budget increases

The subsidy for the Tax Credit for Research and Development scheme (Wet Bevordering Speur- en Ontwikkelingswerk WBSO) means a tax benefit for innovation and R&D. Via your tax return, you are reimbursed for part of the costs and expenses of your innovation project. Do you have staff? Then the WBSO also reimburses part of the wage costs and expenses. This is done via a wage tax deduction for R&D staff. The budget for the WBSO in 2025 is €1.5 billion.

Less tax for second home

Are you buying a property in which you are not going to live yourself? For example, as an investment, second home, holiday home, or to rent to others? Then you will pay less transfer tax (overdrachtsbelasting, ovb) from 2026. This is tax you pay as a buyer on the purchase price of the property. This tax will go down from 10.4% to 8%.

Are you buying a house to live in for a long time? Then the starter exemption (startersvrijstelling, in Dutch)) and the transfer tax of 2% will remain as they are now. This only applies if the buyer registers with the municipality and uses the property as their main home.

The reduction from 10.4% to 8% will make it cheaper to buy a house that you will rent out. It will also be easier to sell a house to someone who wants to rent it out. The government assumes that this will reduce problems in the rental market and help more people find a home.

Lower tax benefit for highly skilled migrant staff

As an employer, do you employ highly skilled migrants? Then you can pay up to 30% of the salary of these employees as a tax-free allowance. This also applies to staff with specific skills that you send abroad.

With this tax advantage, you help expats keep their moving expenses and living costs, lower. Many expats rent accommodation and often have a house in their home country as well.

The 30% allowance will be reduced to 27% from 2027. In 2025 and 2026, the 30% allowance may still be paid tax-free. The 30% rule is for foreign employees working temporarily in the Netherlands and earning more than €46,107 gross per year. This amount is adjusted annually. The maximum amount over which you may calculate the allowance is €233,000 per year.

The gross income standard of €46,107 will be raised to €50,436 from 2027. And for expats under 30 with a university education from €35,048 to €38,388. These amounts are adjusted for inflation annually.

The new rules only applies if the 30% ruling was first applied on 1 January 2024 or later. For employees who started using the ruling before 1 January 2024, the maximum 30% rate will continue to apply for 5 years. Also, the current income standard of €46,0107 will remain in force for those employees.
 

Paying bpm for a van

Business owners will have to pay private vehicle and motorcycle tax (bpm) when buying a van for their business from 2025. This relates to vans which have a ‘grey registration number’. Although the number plate on the vehicle is still yellow, the vehicle registration is intended for business use.

This bpm or purchase tax is 37.7% of the new price for diesel cars. For a net purchase price of, say, €25,000 excluding VAT, you pay €9,700 bpm for a diesel vehicle. For petrol and LPG delivery vans, you pay more than €1,500 less. In this example, you would pay €8,100. This makes the purchase tax equal to that for passenger cars.

Electric delivery and passenger vans and other vehicles without harmful exhaust gases, such as hydrogen, will also pay no bpm after 2025. If buying an electric van, there is a SEBA subsidy of up to €5,000 available until the end of 2024.

Zero-emission zones

Besides the existing environmental zones in several cities, there will also be zero-emission zones. Only trucks and vans that do not produce harmful exhaust gases are allowed to enter these zones. More than 30 Dutch cities plan to establish such zero-emission zones in the next few years.

The government wants to make agreements with municipalities in 2024 on the introduction of zero-emission zones . If the plans do not change, there will be a transitional arrangement for vans and trucks purchased with clean fuel engines up to and including 2024. Only ‘zero-emission’ vehicles such as electric vans and trucks that you buy new from 2025 will be allowed to enter zero-emission zons.

Motor vehicle tax: 75% discount until 2026

Do you have an electric van or zero-emission van? Then you will not pay motor vehicle tax (mrb) in 2024. This is going to change. In 2025, you do pay mrb, but you get a 75% discount on the normal rate. From 2026, this discount will stop and you will pay the normal rate of mrb on your van. 

Due to the growth in the number of electric commercial vehicles, the government's revenues will be lower. The government aims for stable car tax revenue in the long term. In doing so, the cabinet also lets electric drivers contribute to the road network.

Do you have a van running on diesel or petrol? Then you will face an increase in the mrb rate of 15% in 2025 and 6.96% in 2026.

Another year of excise duty reduction on car fuels

In 2022, excise duty on car fuels was temporarily reduced. This reduction was to end on 1 January 2025. The government has now decided to extend this reduction for another year.

Please note: it is not yet certain when the amendments to the law will take effect

A legislative amendment must first be approved by the Lower and Upper Houses of parliament (Tweede en Eerste Kamer). After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch), the law can take effect.

An Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree also applies only after publication in the Staatsblad or Staatscourant.

Find out more

Visit Business.gov.nl to see the complete overview of government plans that are important to your business. Or find out more about Budget Day on KVK.nl.