The SINK Tax Is Reduced from 25% to 20%
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The Special Income Tax for Non-Residents (SINK) is proposed to be reduced from 25% to 20%. The proposal would result in lower taxation for approximately 90,000 individuals living abroad.
The reduction is scheduled to take effect on 1 January 2026 and will apply to income received after 31 December 2025.Would you like an analysis of how this change may affect your pension income — and a tailored action plan to optimize your situation?
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The SINK Tax Is Reduced from 25% to 20%
The Special Income Tax for Non-Residents (SINK) is proposed to be reduced from 25% to 20%. The proposal would result in lower taxation for approximately 90,000 individuals living abroad.