Measures Caribbean Netherlands Law Proposal Tax plan 2026
The 2026 Tax Plan Law Proposal was sent to the House of Representatives on Tuesday, 16 September, Budget Day (“Prinsjesdag”). This proposal still needs to be approved by the House of Representatives and the Senate, after which the measures will take effect on 1 January 2026.
What do the measures mean for you?
Below you will find the most important changes. For a complete overview, please refer to the documents published on Budget Day: https://www.rijksoverheid.nl/onderwerpen/belastingplan/belastingplanstukken
Important changes:
Purchasing power in the Caribbean Netherlands
The Cabinet has proposed adjusting the rates for the first and second brackets of income tax and wage tax on Bonaire, Sint Eustatius and Saba with effect from 1 January 2026. The aim of the measure is to improve the purchasing power and thus the social security of lower and middle incomes. This is offset by an increase in the second bracket.
The Cabinet proposes the following:
- The percentage of the first bracket will be reduced from 30.4% to 29.4%.
- The percentage of the second bracket will increase from 35.4% to 38.4%.
Increase air traffic tax for long-haul flights from Amsterdam
The cabinet intends to adjust the air traffic tax as of 1 January 2027. For longer-haul flights departing from Amsterdam, which emit more CO2, the air traffic tax will increase.
From 1 rate to 3 rates
Air traffic tax is currently the same for every flight, namely €29.40 per passenger. The cabinet proposes to introduce 3 rates:
- short flights €29.40
- medium-haul flights €47.24
- long-haul flights €70.86
The rates will be adjusted for inflation in 2027.
For flights from Amsterdam to Aruba, Curaçao, Sint Maarten, Bonaire, Saba and Sint Eustatius, the tax rate for short flights applies, so it remains unchanged for the islands.
Rate depending on flight distance from Amsterdam
The three rates proposed by the cabinet are based on the flight distance from Amsterdam. Those who fly further and therefore emit more harmful substances will pay more tax.
Short flights: flights within the European Union and flights up to approximately 2,000 kilometres from Amsterdam.
Medium-haul flights: flights from 2,000 to 5,500 kilometres. These are flights to Egypt and Turkey, for example.
Long-haul flights: flights more than 5,500 kilometres from Amsterdam. For example, flights to Canada, Mexico, Indonesia and South Africa.
The passenger's final destination determines the air traffic tax. For a flight from Amsterdam to Indonesia, with a transfer in Istanbul or Dubai, for example, the highest rate applies because the final destination is Indonesia.