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Prinsjesdag 2025

The cabinet has fallen and new elections are coming, but nevertheless a budget memorandum has been presented. The outgoing cabinet has made plans for the coming year. We list the most important changes, especially in the field of mortgages and insurance, for you.

  • In 2026, the rate in the first tax bracket will drop to 35.70% and that applies to incomes up to €38,883. The rate of the second bracket will increase to 37.56% and applies to incomes between €38,883 and €79,137. 49.50% income tax (IB) remains due on income above these brackets.
  • From 2026 there will no longer be a maximum rent for the rent allowance. This will allow more people to receive rent allowance. Young people from the age of 21 may be entitled to full rent allowance. Now that is still from the age of 23.
  • The notional rental value for homes with a WOZ value of up to € 1,340,000 will remain at 0.35%.
  • The average WOZ value of homes is likely to rise by 9.5% to 11.5% in 2026.
  • The house value limit of the first-time buyer's exemption for transfer tax purposes will be increased from €525,000 to €555,000 as of 1 January 2026.
  • The government will reduce the transfer tax from 2026 for houses that the buyer will not live in himself. The transfer tax will be reduced from 10.4% to 8%.
  • The deduction for no or small home acquisition debt will be phased out in total over 30 years. This started in 2019 and the deduction was not 100%, but 96.67% of the addition to taxable income of the notional rental value. In 2026, this percentage will drop to 73.33%.
  • Anyone who inherits a house or receives it as a gift will pay more tax on the acquisition. Currently, the tax authorities still use the WOZ value of the house, but from next year the actual value of the house will be assumed.
  • Homeowners who want to make their homes more sustainable can continue to apply for a subsidy. A subsidy pot of 509 million euros is available for this.
  • The tax-free allowance in Box 3 will be reduced to €51,396 (double for tax partners).
  • The current rate in Box 3 will remain at 36%.
  • The fixed return for investments and other assets rose to 7.78%.
  • The premium for the basic health insurance package will increase, expected to be around € 3 per month. This amount can vary from one insurer to another.
  • The deductible remains the same as this year: € 385.
  • The maximum health care allowance will hardly increase, if at all. A single person will receive a maximum of € 1, for couples it will remain the same as in 2025.

 

Pay attention!! It is possible that changes will occur.