The year 2026 brings several important tax changes that will impact international professionals living and working in the Netherlands. Whether you are a privileged official, a knowledge worker or an expat employed under the Dutch tax regime, the new rules may affect your salary arrangements, housing situation, tax liabilities and mobility choices. Below is a clear overview of the five key developments you and your family should prepare for.
1. The 30% ruling: new salary thresholds for 2026
The 30% ruling remains one of the most valuable benefits for incoming employees with specialized expertise. However, qualifying for it has become more demanding due to higher salary requirements effective 1 January 2026.
The updated minimum taxable salary thresholds (excluding the 30% allowance) are:
- Standard threshold: €48,013 (up from €46,660 in 2025)
- Reduced threshold for employees under 30 with a qualifying master’s degree: €36,497 (up from €35,468 in 2025)
- Researchers, certain scientists and medical specialists in training remain automatically eligible regardless of salary.
Furthermore, the 30% ruling can only be applied to income up to the WNT maximum of €262,000 per year. Any income above this limit is taxed normally. Importantly, the transitional rule limiting the impact of the WNT cap will end on 1 January 2026, meaning the cap will apply fully to all users of the scheme.
2. Changes to exempt allowances and ETK reimbursements
From 2026, employers may no longer provide tax‑free reimbursement for certain extraterritorial costs:
- Utility costs (water, gas, electricity)
- Private phone expenses used to stay connected with family abroad
This reduction narrows the scope of tax‑favoured compensation for expats, making it more important to review employment packages and consider the net effect on your cost of living.
3. End of partial non‑residency status
The partial foreign taxpayer status – which previously allowed employees using the 30% ruling to be treated as non‑residents for Box 2 and Box 3 – was abolished in 2025.
For those who still qualify for transitional rules, 2026 is the final year in which this beneficial status can be used.
4. Box 3: changes to the valuation of rented property
Starting in 2026, owners of rented property that falls under tenant protection rules may no longer apply the reduced valuation percentage (leegwaarderatio) when the property is rented to a related party at a rent below market rate.
This adjustment makes it more difficult to reduce Box 3 taxable value for family‑rented properties.
5. Mobility and vehicle taxation
Several adjustments in 2026 affect internationally mobile households:
Motor Vehicle Tax (MRB)
- EVs will move from a 25%rate to a 70% rate (30% discount).
- Discounts for PHEVs and other emission‑free vehicles end entirely.
Company car benefit‑in‑kind (bijtelling)
- The discount for EVs drops from 5% to 4% up to €30,000, resulting in an 18% effective rate (vs. the standard 22%).
- The youngtimer scheme is tightened: vehicles turning 15 years old in 2026 will no longer qualify for the favourable 35% rate over market value.
For more information:
auwerdaenco.nl/en_GB