Several changes taking effect in 2026 will influence how work is taxed and supported in the Netherlands, particularly for self-employed professionals, older employees in physically demanding roles, and international staff.
Self-employed professionals: the self-employed tax deduction continues to fall
The self-employed tax deduction will be reduced further and will amount to €1,200 in 2026. This aligns with the broader policy direction to reduce the tax differences between employees and the self-employed.
What to do now
If you work as a self-employed professional, revisit your 2026 projections: net income, provisional tax payments, and pricing. The impact can be material, especially where margins are tight.
Employers & employees: more room to support earlier retirement
The tax-exempt amount for early retirement support will increase by €300 gross per month. This helps employers support older employees, especially in physically demanding roles, who want to stop working earlier, without creating immediate additional tax pressure (provided the arrangement stays within the exemption boundaries).
What to do now
Employers should assess whether early-retirement support fits their workforce planning for 2026 and ensure the policy is structured and communicated consistently.
International payroll: tighter rules for reimbursing extraterritorial costs
The rules for reimbursing extraterritorial costs (ETK) for foreign employees will be scaled back. From 2026, additional living expenses and private phone calls with the country of origin can no longer be reimbursed tax-free.
What to do now
If you employ international staff, review your remuneration and reimbursement policies well before 2026. Reimbursements that used to be tax-free may become taxable wage, which affects payroll processing and employee expectations.
What this means overall
The direction for 2026 is clear: less fiscal advantage for self-employment, more targeted support for earlier exit from physically demanding work, and stricter boundaries for tax-free reimbursements for international employees.
Employers are advised to review policies in time, so changes can be implemented cleanly, compliantly, and without surprises.
