Two dozen key new rules taking effect Jan. 1, including higher wages, pet restrictions
Starting January 1, 2026, the Netherlands will implement a wide range of new laws, taxes, and regulations affecting daily life. NL Times has compiled more than 80 changes, including rules that will directly impact household budgets, housing, animal ownership, energy use, and taxation.
Wages and social benefits
The minimum wage for employees aged 21 and older will rise from 14.40 to 14.71 euros per hour. Social benefits, including AOW pensions for single recipients, will increase from 1,527.63 to 1,558.15 euros per month.
Other benefits, such as bijstand, WIA, and Wajong, will also see rises. Income tax brackets will be partially adjusted for inflation, which may place some taxpayers in higher brackets sooner than previously planned. This adjustment is intended as an alternative to blocked VAT increases on cultural and sports activities.
Housing and property
Eligibility for rental subsidies will expand. Previously limited to social housing with maximum rents of 900 or 477 euros for young tenants, subsidies will now be available for higher-rent properties if income and assets meet limits. Renters will qualify for full subsidies starting at age 21 instead of 23.
The transfer tax for non-owner-occupied properties will drop from 10.4 to 8 percent, while owner-occupied homes remain taxed at 2 percent. First-time homebuyers under 34 will pay no transfer tax.
Private sector rents may rise by up to 4.4 percent, mid-tier rents by up to 6.1 percent, and social sector rents can increase once annually, usually in July, by a maximum of 4.1 percent.
Animal regulations
Ownership of certain breeds, including hairless cats and Scottish Fold cats, will be prohibited due to health risks. Pets born and chipped before January 1 may remain in households but cannot participate in shows or breeding programs.
Energy, environment, and recycling
Analog energy meters must be replaced with digital or smart meters capable of tracking energy production and delivery from solar panels. Large water consumers will face higher taxes to encourage conservation. Waste recycling rules will expand to allow items such as full coffee capsules, aerosol cans, and large packaging films in PMD recycling bins.
Transportation and travel costs
NS train fares will rise by an average of 6.5 percent. Fuel excise taxes will increase by 5.6 cents per liter for gasoline, and certain vehicles may see higher vehicle taxes. VAT on hotel and vacation park stays will rise from 9 to 21 percent, while camping with a personal tent, caravan, or camper remains at 9 percent.
Health and e-cigarettes
Regulations around e-cigarettes will tighten, limiting sales to specialty stores. The basic health insurance package will expand to cover more smoking cessation programs, therapy for axial spondyloarthritis, and specific GP referrals that were previously subject to deductibles.
Employment and business rules
Employers may face fines for misclassifying employees as freelancers. Wage subsidies for hiring older workers will be eliminated, and the self-employment deduction will drop from 2,470 to 1,200 euros. Cash payments over 2,999 euros are now banned in businesses.
Childcare and recreation
Childcare providers must immediately report serious incidents involving children to the GGD. Recreational sea fishing will require data registration in the EU-wide Rec-Fishing app starting January 10.
