Depay, who is the Netherlands' all-time top goalscorer with 55 goals, is short of match-fitness having only recently returned from a two-month injury-enforced absence.

The 32-year-old played 34 minutes on his return to Brazilian Serie A action last weekend.

He has endured a difficult year, scoring only once in 13 matches in 2026.

"I cannot leave out a player of his class if he is physically fit," said Koeman.

Several are missing due to injury, such as Tottenham forward Xavi Simons, Manchester United centre-back Matthijs De Ligt and Inter Milan defender Stefan De Vrij.

The Netherlands is in Group F alongside Japan, Sweden, and Tunisia.