The government intends not to apply the annual inflation adjustment in full in income tax for 2027 and 2028. For example, the tax brackets in box 1 would not fully increase in line with inflation, meaning you could move into a higher tax bracket more quickly.
"}},{"componentType":"sectionTitle","title":"Solidarity contribution for employers through higher Aof contribution"},{"componentType":"paragraph","richBody":{"value":"Employers will also face higher costs. This will be reflected in an increased contribution to the Disability Insurance Fund (Aof). This contribution forms part of wage costs. For entrepreneurs, this could mean that employing staff becomes more expensive.
"}},{"componentType":"sectionTitle","title":"Lower transfer tax for private investors"},{"componentType":"paragraph","richBody":{"value":"From 2027, the government plans to reduce the transfer tax rate for homes that you do not occupy as your main residence, such as a rental property or a holiday home. In these cases, the rate would fall from 8% to 7%.
"}},{"componentType":"sectionTitle","title":"Abolition of the deduction for specific healthcare costs"},{"componentType":"paragraph","richBody":{"value":"From 2028, the government plans to abolish the deduction for specific healthcare costs in income tax. This means that exceptional healthcare expenses will no longer be tax deductible, which could result in higher costs for individuals with substantial healthcare expenses.
"}},{"componentType":"sectionTitle","title":"Maximum pensionable salary remains unchanged"},{"componentType":"paragraph","richBody":{"value":"The maximum pensionable salary on which you can build up tax efficient pension rights will remain frozen at € 137,800 until 2032 and will not be adjusted for inflation.
"}},{"componentType":"sectionTitle","title":"Further postponement of the ‘lump sum’ pension option"},{"componentType":"paragraph","richBody":{"value":"The option to take part of your pension as a one off payment at retirement, the so called ‘lump sum’ arrangement, has been postponed again. The new intended start date is 1 January 2029.
"}},{"componentType":"sectionTitle","title":"Valuation of residential property for gift tax remains based on WOZ value"},{"componentType":"paragraph","richBody":{"value":"There were earlier plans to value residential property for gift tax purposes at market value. These plans have been shelved for the time being for practical implementation reasons. This means that when gifting a home, the WOZ value will continue to be used as the starting point[1].
"}},{"componentType":"sectionTitle","title":"Review of notable tax structures"},{"componentType":"paragraph","richBody":{"value":"The government is reviewing a number of tax structures that are considered ‘notable’ and may be addressed.
The information provided by ING in this article is not an offer, advice, or financial service and is intended solely to inform and provide practical tips. We recommend consulting a specialist for your financial and/or wealth planning. While this article has been compiled with the utmost care, inaccuracies or omissions may occur. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from this information. 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 in Amsterdam.
"}}]},{"componentType":"accordion","accordionList":[{"title":"Footnote","richBody":{"value":"[1] For gift tax purposes, the WOZ value continues to apply as the valuation base, whereas transfer tax is levied on the fair market value.
"}}]},{"componentType":"sectionTitle","title":"Read more"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Gifting a home to your child? Pay close attention to timing","body":"Find out why gifting a home in 2026 could offer a tax advantage.","image":{"transformBaseUrl":"https://assets.ing.com/transform/8eb5d362-1b16-40e7-84fb-0f039c870414/Private-Banking-A-happy-senior-man-playfully-hugs-and-rubs-a-man-his-head-on-the-beach","type":"image","width":3960,"original":"https://assets.ing.com/m/4da95090526e646c/original/Private-Banking-A-happy-senior-man-playfully-hugs-and-rubs-a-man-his-head-on-the-beach.jpg","extension":"jpg"},"date":"2026-03-03","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/gifting-home-child"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Do you have a wealth plan? Getting the basics","body":"Many Private Banking clients accumulate wealth over time, but lack a complete overview. A wealth plan provides clarity, peace of mind, and direction.","image":{"transformBaseUrl":"https://assets.ing.com/transform/72cec243-9bfb-475a-8e16-6abe69bb21be/Veilig-zakelijk-bankieren-3","type":"image","width":1977,"original":"https://assets.ing.com/m/f0561b2f220bbab/original/Veilig-zakelijk-bankieren-3.jpg","extension":"jpg"},"date":"2026-02-24","link":{"url":"/en/private-banking/knowledge-and-insights/wealth-planning/do-you-have-a-wealth-plan-getting-the-basics-right"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Related"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/wealth-planning","text":"Wealth planning"},{"url":"/en/private-banking/savings","text":"Savings"},{"url":"/en/private-banking/our-approach","text":"Our approach"}]}]},"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"}}]}]}}}