Netherlands Raises Tax Collection Interest to 4.3% from 2026

Adjustment of ”Tax Collection Interest”: The statutory interest rate for tax collection is raised from 4% to 4.3% effective 1 January 2026, to balance budgetary effects while avoiding a sharp increase for taxpayers and benefit recipients.
Budgetary rationale: The measure prevents a €75 million shortfall by maintaining the corporate tax interest surcharge at 5.5% and modestly increasing invorderingsrente, resulting in neutral long-term budgetary impact.
Impact and implementation: Limited administrative consequences for citizens and businesses; applies equally to taxes and income-related allowances (toeslagen), with expected structural revenue increase of ~€1.3 million annually from higher interest on benefit repayments

Recovery interest increase: From 1 January 2026, the statutory recovery interest rate rises from 4% to 4.3%, following amendment of the Tax and Recovery Interest Decree.
Scope of application: The provisions apply not only to state taxes under IW 1990 but also to allowances under the General Income‑Dependent Schemes Act (Awir), covering recoveries after revisions of surcharges, advances, or offsets.
Policy rationale: Although differentiation between tax and allowance recovery interest remains impossible for implementation reasons, the government opted for a modest increase to avoid budgetary loss while maintaining the freeze principle as much as possible.