2026 Tax Reforms in the Netherlands and Belgium Set New Income and Capital Gains Rules

The Dutch government will revise its income‑tax system for 2026. Box 1 rates become 35.75% up to €38,883, 37.56% between €38,883 and €78,426 and 49.5% above €78,426. Entrepreneurs also face a 4.85% income‑dependent ZVW contribution on profits up to €79,409. Box 2 (substantial‑interest income) is taxed at 24.5% up to €68,843 and 31% above that level. Asset taxation (Box 3) will apply rates of 1.28% to bank balances, 6% to investments, and 2.70% to debts, with a tax‑free threshold of €59,357.

Belgium will introduce a new capital‑gains tax on 1 January 2026. Natural persons and certain legal entities are taxed 10% on gains from financial assets, with a yearly exemption of €10,000 (indexed up to €15,000 if unused). Higher rates apply for intra‑group transactions (33% without exemption) and for large shareholdings (progressive 0‑10% with a €1 million exemption usable once per five years, and 16.5% on amounts above that for sales outside the EEA). The rules distinguish between full owners and bare owners and include special provisions for split ownership.