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Amendments to the Dutch Tax Plan for 2026 Include Individual Income Tax Changes

|Proposed Changes|Netherlands
Netherlands

Amendments to the Dutch Tax Plan for 2026 were submitted to the House of Representatives on 17 October 2025. The amendments concern individual income tax changes and include the following:

  • The income thresholds for the labor tax credit will be reduced in 2026, which increases the credit amount available to workers with incomes in this range:
    • the first income threshold is lowered by EUR 774 to…

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