What changes on 1 January 2027 for people living in the Netherlands
The rules and amounts that change on 1 January 2027, from the official notices published so far. Updated as new notices appear.
These are the rules and amounts that change on 1 January 2027, as the official notices published so far state them. The notices are the sources listed under the piece; the piece is updated as new notices appear, and proposals still to be decided stand apart at the end.
Housing and rent
Tenants and landlords, under both new and existing rental contracts: From 1 January 2027, 2 or more tenants can start a joint case at the Huurcommissie (Rent Tribunal) via a new form. If a landlord provides no or a faulty service-costs statement, it sets costs using statutory standard amounts, possibly €0.
Money, tax and benefits
People receiving zorgtoeslag or kindgebonden budget, with or without a toeslagpartner: The asset limits for zorgtoeslag (healthcare benefit) and kindgebonden budget (child-related budget) fall: €158,748 with a toeslagpartner (benefit partner), €119,122 without, down from €184,633 and €146,011 in 2026.
People claiming zorgtoeslag (healthcare benefit), kinderopvangtoeslag (childcare benefit) or kindgebonden budget (child-related budget): From 1 January 2027, people are toeslagpartners (benefit partners) only if married, in a registered partnership, or someone is registered at their address and a notarial cohabitation contract, a child together or recognised, pension partnership, or jointly owned shared home applies.
Proposed for the date, not yet decided
Proposed: ACM expects an average heat-network household using 25GJ a year to pay about 25% more for heat in 2027, based on the first measurement point (23 September); more if gas prices rise. ACM sets the maximum tariffs in December. (Households connected to a warmtenet (heat network))
Proposed: The cabinet proposes lowering the maximum energieprestatievergoeding (EPV, energy performance fee) rates from 1 January 2027; the proposal still goes to the Raad van State (Council of State) for advice. (Tenants who pay an EPV; the EPV is charged by landlords for very energy-efficient, gas-free homes that generate their own renewable energy.)