The proposals had previously been approved by the House of Representatives, with a few amendments. Most measures will take effect on January 1, 2026. Below is an overview of the key measures.
"}},{"componentType":"sectionTitle","title":"Box 3: higher imputed return for other assets"},{"componentType":"paragraph","richBody":{"value":"The imputed return for the category “other assets” (such as shares, bonds, and rented real estate) will rise from 5.88% to 6% starting in 2026. On Budget Day, the proposal was to increase this return to 7.78%. The tax-free allowance will increase from €57,684 to €59,357 in 2026 (for fiscal partners: €118,714).
"}},{"componentType":"sectionTitle","title":"Owner-occupied home in Box 1: adjustments to mortgage interest deduction and Hillen deduction"},{"componentType":"paragraph","richBody":{"value":"From 2026, you can deduct mortgage interest on owner-occupied home debts in Box 1 at a rate of 37.56% (2025: 37.48%). This matches the rate of the second income tax bracket in Box 1.
Do you have no or only a small mortgage? Then you may qualify for the “Hillen deduction.” This applies when your imputed rental value exceeds your deductible interest. The Hillen deduction equals this difference but has been gradually phased out since 2019. It has now been decided to accelerate the phase-out until it disappears completely in 2041. In 2026, the deduction will still amount to 71.867% of the difference (2025: 76.67%).
"}},{"componentType":"sectionTitle","title":"Green investments: exemption reduced from 2027"},{"componentType":"paragraph","richBody":{"value":"In 2026, a Box 3 exemption of €26,715 per person and €53,430 for fiscal partners still applies. From 2027, the exemption will be reduced to €200 per taxpayer and abolished entirely in 2028. Due to the very limited tax benefit from 2027 onward, this scheme will effectively end in 2027.
"}},{"componentType":"sectionTitle","title":"Discount on additional tax for electric cars extended"},{"componentType":"paragraph","richBody":{"value":"The discount on the additional tax for electric cars will remain for two more years, but in an adjusted form:
If you buy an electric car in 2026, the 18% additional tax applies for 60 months.
"}},{"componentType":"sectionTitle","title":"Lucrative interest in private equity: new measure postponed"},{"componentType":"paragraph","richBody":{"value":"Are you active in private equity and hold a so-called “lucrative interest” in Box 2 via an intermediate holding company? From 2028, you will face a higher tax burden in Box 2 depending on the applicable rates at that time. The introduction of this measure was previously planned for 2026 but has now been postponed to January 1, 2028.
"}},{"componentType":"sectionTitle","title":"Unequal shares between spouses: tax on transfers"},{"componentType":"paragraph","richBody":{"value":"Are you married under prenuptial agreements and are (part of) your joint assets not divided 50-50? Pay extra attention at the end of the marriage. If more than half of the joint assets go to one partner, the excess will be subject to inheritance or gift tax. This also applies if this is stipulated in a settlement clause or a cohabitation agreement between fiscal (ex-)partners.
The rule applies from January 1, with retroactive effect to September 16, 2025, 4:00 p.m. Situations where unequal shares already existed before that time will be respected. Have your notary check whether your conditions still fit your situation.
"}},{"componentType":"sectionTitle","title":"More time to file inheritance tax returns"},{"componentType":"paragraph","richBody":{"value":"For deaths occurring from 2026 onward, the filing deadline will be extended. You will have 20 months instead of 8 months. After that, you can request an extension once. If you file later than 20 months, or incompletely or incorrectly, interest on tax may be due.
Written by Robert Mantel and Stef Goossens, Tax Expertise Managers.
"}},{"componentType":"accordion","accordionList":[{"title":"Status as of December 16, 2025","richBody":{"value":"The information provided by ING in this article does not constitute an offer, advice, or financial service and is intended solely to inform you and provide practical tips. We always recommend consulting a specialist regarding your financial and/or wealth planning. This article has been compiled with the utmost care. However, it is possible that the information in this article contains inaccuracies or omissions. ING is not liable for any damage (of any kind) resulting from the use, in any way, of the information provided. No rights can be derived from the information provided. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered office in Amsterdam.
"}}]},{"componentType":"sectionTitle","title":"More about"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Investment Outlook 2026","body":"What kind of stock market year will 2026 be? ING's Investment Office looks ahead.","image":{"transformBaseUrl":"https://assets.ing.com/transform/d10d95ce-1a88-4634-886f-1bb7b1dad2c6/Large_Web-and-Screen-Mature-man-working-on-laptop-in-upscale-living-room","type":"image","width":1920,"original":"https://assets.ing.com/m/31c9c6b584f9c785/original/Large_Web-and-Screen-Mature-man-working-on-laptop-in-upscale-living-room.jpg","extension":"jpg"},"date":"2025-12-11","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth/investment-outlook-2026"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Estate planning in 2026","body":"No changes to inheritance and gift tax: rates remain unchanged and exemptions are not restricted. Read the new tax plans.","image":{"transformBaseUrl":"https://assets.ing.com/transform/19d6ad52-2d22-4ead-8330-7c5a040ece0c/600580931","type":"image","width":2100,"original":"https://assets.ing.com/m/4e2fcf53c99369dd/original/600580931.jpg","extension":"jpg"},"date":"2025-09-18","link":{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025/article-1---estate-planning-in-2026"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/knowledge-and-insights/prinsjesdag-2025","text":"Tax Plan 2026"},{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealth planning"},{"url":"/en/private-banking/investing/private-markets","text":"Private Markets"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}