{ "title": "Belastingplan 2027 / Netherlands Tax Plan 2027: all measures with status", "publisher": { "name": "Holdwise B.V.", "url": "https://holdwise.nl", "city": "Hoofddorp, the Netherlands" }, "source_note": "Compiled by Holdwise from adopted law (Tax Plan 2026), the cabinet letter of June 2026 and the Budget Day documents of 15 September 2026 (rijksoverheid.nl, rijksfinancien.nl). Status per measure: wet = law, officieel = announced by the cabinet, gelekt = leaked before Budget Day, voorgesteld = proposed on Budget Day, geschrapt = dropped, verwacht = expected.", "status_2027": "voorgesteld", "as_of": "2026-09-15", "license": "Free to quote with attribution to Holdwise (holdwise.nl).", "pages": { "nl": "https://holdwise.nl/kennisbank/prinsjesdag-2026-belastingplan-2027", "en": "https://holdwise.nl/en/blog/netherlands-tax-plan-2027", "de": "https://holdwise.nl/de/wissen/steuerplan-2027-niederlande", "planner_nl": "https://holdwise.nl/vermogensplanner", "planner_en": "https://holdwise.nl/en/wealth-planner" }, "figures": { "2026": { "vpbLaag": 19, "vpbHoog": 25.8, "vpbGrens": 200000, "box2Laag": 24.5, "box2Hoog": 31, "box2Grens": 68843, "box3Pct": 36, "box3Beleg": 6, "box3Spaar": 1.28, "box3Schuld": 2.62, "box3Vrij": 59357, "loon": 58000, "lenen": 500000, "ib": [ [ 38883, 35.75 ], [ 78426, 37.56 ], [ 999999999, 49.5 ] ], "ahk": { "max": 3115, "vanaf": 29736, "afbouw": 6.398 }, "ak": { "max": 5685, "opbouw": [ [ 11965, 8.324 ], [ 25845, 31.009 ], [ 45592, 1.95 ] ], "vanaf": 45592, "afbouw": 6.51 }, "zvw": 4.85, "zvwMax": 79409 }, "2027": { "vpbLaag": 19, "vpbHoog": 25.8, "vpbGrens": 200000, "box2Laag": 24.5, "box2Hoog": 31, "box2Grens": 69607, "box3Pct": 36, "box3Beleg": 6, "box3Spaar": 1.28, "box3Schuld": 2.62, "box3Vrij": 60098, "loon": 58000, "lenen": 500000, "ib": [ [ 39247, 36.23 ], [ 78426, 38.16 ], [ 999999999, 49.5 ] ], "ahk": { "max": 3154, "vanaf": 30910, "afbouw": 6.638 }, "ak": { "max": 5929, "opbouw": [ [ 12114, 9.757 ], [ 26168, 31.009 ], [ 46161, 1.946 ] ], "vanaf": 47834, "afbouw": 6.51 }, "zvw": 4.85, "zvwMax": 79409 } }, "measures_nl": [ { "group": "Inkomen en werk", "measure": "Reiskostenvergoeding naar €0,25 per kilometer", "what": "De onbelaste kilometervergoeding gaat van €0,23 naar €0,25, met terugwerkende kracht tot 1 januari 2026.", "who": "Werkgevers, werknemers, DGA's, zzp'ers", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/reiskostenvergoeding-2026-2027" }, { "group": "Inkomen en werk", "measure": "Arbeidskorting €173 omhoog", "what": "De arbeidskorting stijgt op alle knikpunten met €173: maximaal €5.929, afbouw vanaf €47.834.", "who": "Iedereen met loon of winst", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/arbeidskorting-2027" }, { "group": "Inkomen en werk", "measure": "Hogere inkomens betalen meer", "what": "De grens van het toptarief (49,5%) wordt bevroren op €78.426 en de schijven groeien maar voor 48% mee met de inflatie. Tarieven: 36,23% en 38,16%.", "who": "Inkomens boven ongeveer €78.000", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/belasting-hogere-inkomens-2027" }, { "group": "Inkomen en werk", "measure": "Tabelcorrectiefactor voor 48% toegepast", "what": "Schijfgrenzen en kortingen groeien in 2027 met 1,248% in plaats van de volle inflatie (factor 1,01248). De algemene heffingskorting wordt €3.154.", "who": "Iedereen in box 1", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/tabelcorrectiefactor-2027" }, { "group": "Inkomen en werk", "measure": "Ouderenkorting €100 omlaag", "what": "De ouderenkorting wordt €1.993, €100 lager dan bij volle indexatie.", "who": "AOW-gerechtigden", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null }, { "group": "Inkomen en werk", "measure": "Expatregeling van 30% naar 27%", "what": "Het belastingvrije deel van het loon van een expat daalt in 2027 naar 27%. Wie de regeling vóór 2024 kreeg, houdt 30%.", "who": "Expats en hun werkgevers", "status": "wet", "status_label": "Wet", "url": "https://holdwise.nl/kennisbank/30-procent-regeling-2027" }, { "group": "Ondernemer", "measure": "Startersaftrek naar €10, weg in 2028", "what": "De extra aftrek van €2.123 voor starters wordt €10 in 2027 en verdwijnt per 1 januari 2028.", "who": "Startende zzp'ers en eenmanszaken", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/startersaftrek-afgeschaft-2027" }, { "group": "Ondernemer", "measure": "Zelfstandigenaftrek naar €900", "what": "De laatste stap van de afbouw: van €1.200 in 2026 naar €900 in 2027.", "who": "Zzp'ers en eenmanszaken", "status": "wet", "status_label": "Wet", "url": "https://holdwise.nl/kennisbank/zelfstandigenaftrek-2027" }, { "group": "Ondernemer", "measure": "MKB-winstvrijstelling 12,7%", "what": "De vrijstelling blijft 12,7% van de winst, na aftrek van de zelfstandigenaftrek.", "who": "Zzp'ers en eenmanszaken", "status": "wet", "status_label": "Wet", "url": "https://holdwise.nl/kennisbank/mkb-winstvrijstelling-2027" }, { "group": "Ondernemer", "measure": "Vennootschapsbelasting 19% en 25,8%", "what": "De tarieven en de grens van €200.000 blijven in 2027 gelijk. Innovatiebox 9%; het forfait in de innovatiebox gaat van €25.000 naar €100.000.", "who": "Elke BV", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/vpb-tarief-2027" }, { "group": "Ondernemer", "measure": "Box 2: 24,5% en 31%, grens €69.607", "what": "De tarieven op dividend uit de eigen BV blijven gelijk. De grens van de eerste schijf gaat van €68.843 naar €69.607.", "who": "DGA's", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/box-2-tarief-2027" }, { "group": "Ondernemer", "measure": "Werkkostenregeling: korting eigen producten vervalt", "what": "De gerichte vrijstelling voor korting op producten uit het eigen bedrijf verdwijnt per 2027. De vrije ruimte gaat naar 2,16%.", "who": "Werkgevers, DGA's", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/wkr-eigen-producten-2027" }, { "group": "Ondernemer", "measure": "Energie-investeringsaftrek naar 45,5%", "what": "Het aftrekpercentage van de EIA gaat van 40% naar 45,5%.", "who": "Ondernemers die in energiebesparing investeren", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/investeringsaftrek-bv-2027" }, { "group": "Ondernemer", "measure": "Aandelenopties startups", "what": "Een apart regime voor aandelenopties van startups en scale-ups: belasting over 65% van het voordeel, pas bij verkoop.", "who": "Startups en hun medewerkers", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/aandelenopties-startup-2027" }, { "group": "Vermogen", "measure": "Box 3 blijft rekenen met een aangenomen opbrengst", "what": "Het tarief blijft 36% over een opbrengst die de wet aanneemt. Het heffingsvrij vermogen wordt €60.098. De forfaits voor sparen en schulden volgen begin 2027.", "who": "Iedereen met spaargeld of beleggingen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/box-3-2027" }, { "group": "Vermogen", "measure": "Box 3 over de echte opbrengst: voorstellen volgen", "what": "De aanpassing van het wetsvoorstel (de novelle) is op Prinsjesdag uitgebleven. Het kabinet komt in het voorjaar van 2027 met voorstellen voor een vermogenswinstbelasting.", "who": "Beleggers, vastgoedbezitters", "status": "verwacht", "status_label": "Verwacht", "url": "https://holdwise.nl/kennisbank/box-3-novelle-2028" }, { "group": "Vermogen", "measure": "Pensioenaftopping bevroren tot en met 2032", "what": "De grens van €137.800 waarboven pensioenopbouw belast is, wordt zes jaar bevroren: 2027 tot en met 2032.", "who": "Hogere inkomens, DGA's met pensioen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/pensioenaftopping-bevroren-2027" }, { "group": "Vermogen", "measure": "Overdrachtsbelasting 8% naar 7%", "what": "Voor woningen die u koopt als belegging daalt het tarief per 1 januari 2027. Woningcorporaties krijgen een vrijstelling.", "who": "Vastgoedbeleggers", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/overdrachtsbelasting-2027-beleggingswoning" }, { "group": "Vermogen", "measure": "Excessief lenen: grens €500.000", "what": "Leent u meer dan €500.000 van uw BV, dan telt het meerdere als dividend. De grens blijft gelijk; samenloop met een geërfd aanmerkelijk belang wordt uitgesloten.", "who": "DGA's", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/excessief-lenen-bv-2027" }, { "group": "Auto", "measure": "Youngtimer: 17 jaar in 2027, 20 jaar vanaf 2028", "what": "De leeftijdsgrens wordt 17 jaar in 2027 en 20 jaar vanaf 2028 (wetsvoorstel artikel I onderdeel E en artikel II onderdeel B). De sprong naar 25 jaar is van tafel. Auto's met eerste toelating in 2009 of 2010 die eind 2025 al op de zaak stonden, houden in 2027 de grens van 16 jaar en doen dus het hele jaar mee.", "who": "DGA's en ondernemers met een auto van de zaak", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/youngtimer-2027" }, { "group": "Auto", "measure": "Werkgeversheffing fossiele auto", "what": "Vanaf 2027 betaalt de werkgever 12% over de cataloguswaarde van een fossiele auto die ook privé gereden wordt. Auto's van vóór 2027 blijven tot en met 2030 buiten de heffing.", "who": "Werkgevers", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/pseudo-eindheffing-2027" }, { "group": "Auto", "measure": "Motorrijtuigenbelasting bestelauto: halvering alleen in 2026", "what": "50% korting op de wegenbelasting voor bestelauto's van ondernemers van 1 juli tot en met 31 december 2026. Vrachtwagens in die periode naar nul. In 2027 geldt weer het gewone tarief.", "who": "Ondernemers met een bestelauto", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/mrb-bestelauto-2027" }, { "group": "Auto", "measure": "Bijtelling elektrische auto 20%", "what": "De bijtelling voor een nieuwe elektrische auto gaat van 18% naar 20% over de eerste €30.000.", "who": "Iedereen met een auto van de zaak", "status": "wet", "status_label": "Wet", "url": "https://holdwise.nl/kennisbank/bijtelling-2027" }, { "group": "Auto", "measure": "Brandstofaccijns blijft verlaagd", "what": "De accijnskorting op benzine geldt heel 2027 (€850,08 per 1.000 liter); de korting op diesel wordt geleidelijk afgebouwd. Samen €1,4 miljard.", "who": "Iedereen die tankt", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/vliegbelasting-accijns-2027" }, { "group": "Auto", "measure": "Vliegbelasting lange afstand naar €59,43", "what": "Het hoogste tarief van de vliegbelasting wordt €59,43 per ticket, gelijk aan Duitsland, in plaats van de eerder geplande €70.", "who": "Reizigers, bedrijven met reiskosten", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": "https://holdwise.nl/kennisbank/vliegbelasting-accijns-2027" }, { "group": "Internationaal", "measure": "Minimumbelasting: veiligehavenregels", "what": "Aparte wet met vereenvoudigde regels voor de wereldwijde minimumbelasting van 15% voor groepen met een omzet vanaf €750 miljoen.", "who": "Internationale groepen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null }, { "group": "Internationaal", "measure": "Deelnemingsvrijstelling en valutaresultaten", "what": "Verwachte valutaresultaten op afdekkingen vallen vanaf 2027 buiten de deelnemingsvrijstelling; alleen onverwachte resultaten blijven vrijgesteld.", "who": "Holdings met buitenlandse deelnemingen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null }, { "group": "Internationaal", "measure": "Zetelverplaatsing naar Nederland", "what": "Bij verplaatsing van een vennootschap naar Nederland geldt de marktwaarde als verkrijgingsprijs in box 2, tegen dubbele belasting.", "who": "Buitenlandse ondernemers die naar Nederland komen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null }, { "group": "Internationaal", "measure": "Teruggaaf dividendbelasting buitenlandse fondsen", "what": "Nederlandse beleggers in buitenlandse beleggingsinstellingen krijgen een teruggaafregeling voor dividendbelasting.", "who": "Beleggers via buitenlandse fondsen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null }, { "group": "Sociale zekerheid", "measure": "AOW-koppeling van tafel", "what": "De een-op-eenkoppeling van de AOW-leeftijd aan de levensverwachting is definitief geschrapt.", "who": "Iedereen", "status": "geschrapt", "status_label": "Van tafel", "url": "https://holdwise.nl/kennisbank/ww-aow-dagloon-2027" }, { "group": "Sociale zekerheid", "measure": "Maximumdagloon blijft, WW-verkorting naar 2029", "what": "De verlaging van het maximumdagloon met 20% is geschrapt. De verkorting van de WW-duur schuift op naar 1 januari 2029; andere bezuinigingen een jaar uitgesteld.", "who": "Werknemers, werkgevers", "status": "geschrapt", "status_label": "Van tafel", "url": "https://holdwise.nl/kennisbank/ww-aow-dagloon-2027" }, { "group": "Sociale zekerheid", "measure": "Koopkracht 2027", "what": "Doorsnee huishouden −0,1%, lage inkomens +0,2%, ouderen +0,3%. Whk-premie voor werkgevers omhoog; belasting op leidingwater naar €0,537 per m³.", "who": "Iedereen", "status": "voorgesteld", "status_label": "Voorgesteld op Prinsjesdag", "url": null } ], "measures_en": [ { "group": "Income and work", "measure": "Commuting allowance to €0.25 per kilometre", "what": "The tax-free mileage allowance rises from €0.23 to €0.25, backdated to 1 January 2026.", "who": "Employers, employees, director-shareholders, freelancers", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-commuting-allowance-2027" }, { "group": "Income and work", "measure": "Labour tax credit up €173, top threshold frozen", "what": "The labour tax credit rises by €173 at every point (maximum €5,929). The 49.5% threshold is frozen at €78,426 and brackets follow only 48% of inflation. Rates 36.23% and 38.16%.", "who": "Everyone with salary or profit", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-income-tax-changes-2027" }, { "group": "Income and work", "measure": "General tax credit €3,154, elderly credit €100 down", "what": "The general tax credit becomes €3,154 (phase-out from €30,910). The elderly credit drops €100 to €1,993.", "who": "Everyone in box 1", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-income-tax-changes-2027" }, { "group": "Income and work", "measure": "Expat ruling from 30% to 27%", "what": "The tax-free share of an expat salary drops to 27% in 2027. Employees who got the ruling before 2024 keep 30%.", "who": "Expats and their employers", "status": "wet", "status_label": "Law", "url": "https://holdwise.nl/en/blog/30-percent-ruling-2027" }, { "group": "Entrepreneurs", "measure": "Starter deduction to €10, gone in 2028", "what": "The extra deduction of €2,123 for new sole traders becomes €10 in 2027 and ends on 1 January 2028.", "who": "New freelancers and sole traders", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-starter-deduction-abolished-2027" }, { "group": "Entrepreneurs", "measure": "Self-employed deduction to €900", "what": "The last step of the phase-down: from €1,200 in 2026 to €900 in 2027. Confirmed in the bill.", "who": "Freelancers and sole traders", "status": "wet", "status_label": "Law", "url": "https://holdwise.nl/en/blog/self-employed-deduction-2027" }, { "group": "Entrepreneurs", "measure": "Corporate tax 19% and 25.8%", "what": "The rates and the €200,000 threshold stay the same in 2027. Innovation box 9%; its flat-rate option rises from €25,000 to €100,000.", "who": "Every BV", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/dutch-corporate-tax-2027" }, { "group": "Entrepreneurs", "measure": "Box 2: 24.5% and 31%, threshold €69,607", "what": "The rates on dividend from your own company stay the same. The first bracket rises from €68,843 to €69,607.", "who": "Director-shareholders", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/dutch-dividend-tax-2027" }, { "group": "Entrepreneurs", "measure": "Work costs scheme: own-product discount exemption ends", "what": "The separate tax-free allowance for staff discount on your own products disappears in 2027. The free allowance rises to 2.16%.", "who": "Employers", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-work-costs-scheme-2027" }, { "group": "Entrepreneurs", "measure": "Energy investment allowance to 45.5%", "what": "The deduction rate of the energy investment allowance (EIA) rises from 40% to 45.5%.", "who": "Companies investing in energy saving", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "Entrepreneurs", "measure": "Startup stock options", "what": "A separate regime for startup and scale-up options: tax on 65% of the gain, at sale. Submitted as its own act on Budget Day.", "who": "Startups and their staff", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-startup-stock-options-2027" }, { "group": "Wealth", "measure": "Box 3 keeps taxing an assumed return", "what": "The rate stays 36% on a return the law assumes. The tax-free amount becomes €60,098 per person. The assumed returns on savings and debts follow in early 2027.", "who": "Everyone with savings or investments", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-box-3-2027" }, { "group": "Wealth", "measure": "Box 3 on real returns: proposals follow in spring 2027", "what": "The changed bill (the novelle) was held back on Budget Day. The cabinet will present proposals for a capital gains system at the next budget round in spring 2027.", "who": "Investors, property owners", "status": "verwacht", "status_label": "Expected", "url": "https://holdwise.nl/en/blog/netherlands-box-3-wealth-tax-2028" }, { "group": "Wealth", "measure": "Pension cap frozen 2027 to 2032", "what": "The salary cap of €137,800 for tax-favoured pension accrual is frozen for six years, 2027 up to and including 2032.", "who": "Higher incomes, director-shareholders with a pension", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-pension-cap-2027" }, { "group": "Wealth", "measure": "Transfer tax 8% to 7%", "what": "The rate on homes bought as an investment drops on 1 January 2027. Housing corporations get an exemption.", "who": "Property investors", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-real-estate-transfer-tax-2027" }, { "group": "Cars", "measure": "Youngtimer: 17 years in 2027, 20 years from 2028", "what": "The age threshold becomes 17 years in 2027 and 20 years from 2028. The jump to 25 years is off the table. Cars first registered in 2009 or 2010 that were on the company at the end of 2025 keep the 16-year limit in 2027, so they qualify all year.", "who": "Director-shareholders and entrepreneurs with a company car", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-youngtimer-rules-2027" }, { "group": "Cars", "measure": "Employer levy on fossil company cars", "what": "From 2027 the employer pays 12% of the list price of a fossil-fuel car that is also driven privately. Cars on the company before 2027 stay out up to and including 2030.", "who": "Employers", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "Cars", "measure": "Road tax on vans: halved in the second half of 2026 only", "what": "A 50% cut in motor vehicle tax for business vans from 1 July to 31 December 2026; trucks to zero in that period. The normal rate returns in 2027.", "who": "Entrepreneurs with a van", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "Cars", "measure": "Electric company car addition 20%", "what": "The taxable addition for a new electric company car rises from 18% to 20% on the first €30,000.", "who": "Everyone with a company car", "status": "wet", "status_label": "Law", "url": null }, { "group": "Cars", "measure": "Fuel excise stays reduced, air passenger tax €59.43", "what": "The excise discount on petrol runs through 2027 (€850.08 per 1,000 litres); the diesel discount is phased out gradually. The highest air passenger tax rate becomes €59.43, the German level, in place of the planned €70.", "who": "Everyone who drives or flies", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "International", "measure": "Global minimum tax: safe harbour rules", "what": "A separate act with simplified rules for the 15% global minimum tax for groups with turnover from €750 million.", "who": "International groups", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "International", "measure": "Participation exemption and currency results", "what": "Expected currency results on hedges fall outside the participation exemption from 2027; only unexpected results stay exempt.", "who": "Holdings with foreign subsidiaries", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "International", "measure": "Moving a company to the Netherlands", "what": "When a company moves its seat to the Netherlands, market value becomes the acquisition price in box 2, so earlier gains are left out of Dutch tax.", "who": "Founders relocating a company to the Netherlands", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "International", "measure": "Dividend tax refund for foreign funds", "what": "Dutch investors in foreign investment funds get a refund route for Dutch dividend tax.", "who": "Investors through foreign funds", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "International", "measure": "International cooperation and Ukraine", "what": "About €370 million a year for three years for international cooperation, including support for Ukraine; €1.1 billion in total.", "who": "Policy context", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": null }, { "group": "Social security", "measure": "State pension link and daily-wage cap cut dropped", "what": "The one-to-one link of the state pension age to life expectancy is dropped for good, and so is the 20% cut in the maximum daily wage (€824 million). Shortening unemployment benefit moves to 1 January 2029.", "who": "Employees, employers, pensioners", "status": "geschrapt", "status_label": "Dropped", "url": "https://holdwise.nl/en/blog/netherlands-social-security-2027" }, { "group": "Social security", "measure": "Employer contribution to defence, purchasing power", "what": "Employers pay about €1.5 billion more in 2027 through the disability fund premium. Median household purchasing power −0.1%, low incomes +0.2%, pensioners +0.3%.", "who": "Employers, households", "status": "voorgesteld", "status_label": "Proposed on Budget Day", "url": "https://holdwise.nl/en/blog/netherlands-social-security-2027" } ], "other_measures_nl": [ { "measure": "Btw op bloemen en planten naar 21%", "what": "Het verlaagde tarief van 9% voor sierteelt vervalt per 1 januari 2028. Verwachte prijsstijging in de winkel 13 tot 15%.", "status": "voorgesteld" }, { "measure": "Btw op ballonvaarten naar 21%", "what": "Het verlaagde tarief vervalt per 1 januari 2028, met een overgangsregel voor vooraf geboekte vaarten.", "status": "voorgesteld" }, { "measure": "Aftrek specifieke zorgkosten afgeschaft", "what": "De aftrek voor zorgkosten in de inkomstenbelasting vervalt per 1 januari 2028 (€560 miljoen); €350 miljoen gaat naar steun voor chronisch zieken.", "status": "voorgesteld" }, { "measure": "Startersaftrek bij arbeidsongeschiktheid afgeschaft", "what": "De aparte startersaftrek voor arbeidsongeschikte starters (€12.000, €8.000, €4.000) vervalt per 1 januari 2029.", "status": "voorgesteld" }, { "measure": "Bosbouwvrijstelling afgeschaft", "what": "De vrijstelling voor inkomsten uit bosbouw vervalt per 1 januari 2029.", "status": "voorgesteld" }, { "measure": "Innovatiebox: forfait naar €100.000", "what": "Het forfaitaire bedrag in de innovatiebox gaat van €25.000 naar €100.000, zodat meer mkb-bedrijven de box kunnen gebruiken.", "status": "voorgesteld" }, { "measure": "Energie-investeringsaftrek naar 45,5%", "what": "Het aftrekpercentage van de EIA gaat van 40% naar 45,5%.", "status": "voorgesteld" }, { "measure": "Alcoholaccijns jaarlijks geïndexeerd", "what": "De accijns op alcohol volgt vanaf 2027 elk jaar automatisch de inflatie.", "status": "voorgesteld" }, { "measure": "Kleine brouwersregeling afgeschaft", "what": "Het verlaagde accijnstarief voor brouwerijen tot 200.000 hectoliter vervalt per 1 januari 2028.", "status": "voorgesteld" }, { "measure": "Teruggaaf accijns biobrandstoffen stopt", "what": "De teruggaafregeling voor bijmenging van biobrandstoffen vervalt per 2027.", "status": "voorgesteld" }, { "measure": "Afvalstoffenbelasting en CO2-heffing afvalverbranding", "what": "Het tarief voor 2028 wordt €64 per ton in plaats van €92,82; de CO2-heffing voor afvalverbranders stijgt langzamer.", "status": "voorgesteld" }, { "measure": "Energiebelasting glastuinbouw", "what": "De verlaagde tarieven voor de glastuinbouw blijven in 2027 staan als compensatie voor de bijmengplicht groen gas.", "status": "voorgesteld" }, { "measure": "Belasting op leidingwater omhoog", "what": "Van €0,437 naar €0,537 per kubieke meter; ongeveer €15 per huishouden per jaar.", "status": "voorgesteld" }, { "measure": "Vrachtwagenheffing tijdelijk lager", "what": "De tarieven gaan 22,3% omlaag van 1 september tot en met 31 december 2026.", "status": "voorgesteld" }, { "measure": "Overdrachtsbelasting woningcorporaties", "what": "Vrijstelling voor de overdracht van sociale huurwoningen tussen woningcorporaties.", "status": "voorgesteld" }, { "measure": "Box 2: geërfd aanmerkelijk belang en excessief lenen", "what": "Samenloop van de doorschuifregeling bij vererving en de regeling excessief lenen wordt uitgesloten, tegen dubbele belasting.", "status": "voorgesteld" }, { "measure": "Box 2: verkrijgingsprijs bij zetelverplaatsing", "what": "Bij verplaatsing van een vennootschap naar Nederland geldt de marktwaarde als verkrijgingsprijs.", "status": "voorgesteld" }, { "measure": "Deelnemingsvrijstelling: valutaresultaten", "what": "Verwachte valutaresultaten op afdekkingen vallen buiten de vrijstelling; alleen onverwachte resultaten blijven vrijgesteld.", "status": "voorgesteld" }, { "measure": "Bedrijfsfusie en splitsing: onzakelijkheidsvermoeden geschrapt", "what": "Het vermoeden van onzakelijkheid in de fusie- en splitsingsfaciliteit vervalt per 2027.", "status": "voorgesteld" }, { "measure": "Teruggaaf dividendbelasting via buitenlandse fondsen", "what": "Nederlandse beleggers in buitenlandse beleggingsinstellingen krijgen een teruggaafregeling.", "status": "voorgesteld" }, { "measure": "Werkgeversheffing fossiele auto: vier aanpassingen", "what": "Vervangend vervoer (eerste 14 dagen), lesauto's met handschakeling en huurauto's tot 7 dagen privé per jaar vallen erbuiten; overgangsrecht tot en met 31 december 2030.", "status": "voorgesteld" }, { "measure": "Minimumbelasting: veiligehavenregels", "what": "Aparte wet met vereenvoudigde regels voor de wereldwijde minimumbelasting van 15%.", "status": "voorgesteld" }, { "measure": "CBAM en douane", "what": "Nadere uitwerking van de CO2-grensheffing (CBAM) en uitvoering van het nieuwe Douanewetboek van de Unie.", "status": "voorgesteld" }, { "measure": "Caribisch Nederland", "what": "Kilometervergoeding naar USD 0,22, lagere benzineaccijns op Bonaire, Sint Eustatius en Saba, €30 miljoen voor lagere kosten van levensonderhoud.", "status": "voorgesteld" }, { "measure": "Kinderopvangtoeslag", "what": "De toeslag stijgt in 2027 met €322 miljoen extra, minder dan het coalitieakkoord beloofde maar meer dan in 2026.", "status": "voorgesteld" }, { "measure": "Noodfonds Energie", "what": "€193 miljoen voor huishoudens met een laag inkomen en een hoge energierekening in de winter 2026-2027, ongeveer 500.000 huishoudens.", "status": "voorgesteld" }, { "measure": "Eigen risico zorg", "what": "De verhoging van het eigen risico wordt een jaar uitgesteld.", "status": "voorgesteld" }, { "measure": "Whk-premie omhoog", "what": "De premie Werkhervattingskas voor werkgevers stijgt omdat de WGA-uitkeringen duurder zijn geworden.", "status": "voorgesteld" }, { "measure": "Investeringen", "what": "€1,5 miljard eenmalig en €300 miljoen per jaar voor infrastructuur; €425 miljoen per jaar voor woningcorporaties; €1,3 miljard subsidie voor CO2-opslag; €370 miljoen per jaar voor internationale samenwerking en Oekraïne.", "status": "voorgesteld" }, { "measure": "Overheidsfinanciën", "what": "Tekort 2,9% van het bbp in 2027, dalend naar 2,2% in 2030; staatsschuld van 45,6% (2026) naar 46,9% (2027) en 48,9% (2030).", "status": "voorgesteld" } ], "other_measures_en": [ { "measure": "VAT on flowers and plants to 21%", "what": "The reduced 9% rate for horticulture ends on 1 January 2028; expected shop price rise 13 to 15%.", "status": "voorgesteld" }, { "measure": "VAT on balloon flights to 21%", "what": "The reduced rate ends on 1 January 2028, with a transition rule for flights booked in advance.", "status": "voorgesteld" }, { "measure": "Deduction for specific health costs abolished", "what": "The income tax deduction for health costs ends on 1 January 2028 (€560 million); €350 million goes to support for the chronically ill.", "status": "voorgesteld" }, { "measure": "Starter deduction for disabled starters abolished", "what": "The separate starter deduction for starters with a disability (€12,000, €8,000, €4,000) ends on 1 January 2029.", "status": "voorgesteld" }, { "measure": "Forestry exemption abolished", "what": "The exemption for income from forestry ends on 1 January 2029.", "status": "voorgesteld" }, { "measure": "Innovation box: flat rate to €100,000", "what": "The flat-rate amount in the innovation box rises from €25,000 to €100,000, so more SMEs can use it.", "status": "voorgesteld" }, { "measure": "Energy investment allowance to 45.5%", "what": "The deduction rate of the EIA rises from 40% to 45.5%.", "status": "voorgesteld" }, { "measure": "Alcohol excise indexed yearly", "what": "From 2027 the excise on alcohol follows inflation automatically every year.", "status": "voorgesteld" }, { "measure": "Small brewers relief abolished", "what": "The reduced excise rate for breweries under 200,000 hectolitres ends on 1 January 2028.", "status": "voorgesteld" }, { "measure": "Biofuel excise refund ends", "what": "The refund scheme for blending biofuels ends in 2027.", "status": "voorgesteld" }, { "measure": "Waste tax and CO2 levy for incinerators", "what": "The 2028 rate becomes €64 per tonne in place of €92.82; the CO2 levy for waste incinerators rises more slowly.", "status": "voorgesteld" }, { "measure": "Energy tax for greenhouse horticulture", "what": "The reduced rates for greenhouse growers stay in 2027 to compensate for the green gas blending obligation.", "status": "voorgesteld" }, { "measure": "Tax on tap water up", "what": "From €0.437 to €0.537 per cubic metre; about €15 per household per year.", "status": "voorgesteld" }, { "measure": "Truck toll temporarily lower", "what": "Rates drop 22.3% from 1 September to 31 December 2026.", "status": "voorgesteld" }, { "measure": "Transfer tax for housing corporations", "what": "Exemption for transfers of social rental housing between housing corporations.", "status": "voorgesteld" }, { "measure": "Box 2: inherited shareholding and excessive borrowing", "what": "Using the inheritance roll-over and the excessive borrowing rules at the same time is excluded, against double taxation.", "status": "voorgesteld" }, { "measure": "Box 2: acquisition price when moving a company to the Netherlands", "what": "Market value becomes the acquisition price when a company moves its seat to the Netherlands.", "status": "voorgesteld" }, { "measure": "Participation exemption: currency results", "what": "Expected currency results on hedges fall outside the exemption; only unexpected results stay exempt.", "status": "voorgesteld" }, { "measure": "Mergers and demergers: presumption dropped", "what": "The presumption that a merger or demerger is done for tax reasons is removed from the facility in 2027.", "status": "voorgesteld" }, { "measure": "Dividend tax refund via foreign funds", "what": "Dutch investors in foreign investment funds get a refund route.", "status": "voorgesteld" }, { "measure": "Employer levy on fossil cars: four adjustments", "what": "Replacement cars (first 14 days), manual-gear driving school cars and rental cars up to 7 private days a year fall outside; transition rules until 31 December 2030.", "status": "voorgesteld" }, { "measure": "Minimum tax: safe harbour rules", "what": "A separate act with simplified rules for the 15% global minimum tax.", "status": "voorgesteld" }, { "measure": "CBAM and customs", "what": "Further rules for the carbon border levy (CBAM) and implementation of the new Union Customs Code.", "status": "voorgesteld" }, { "measure": "Caribbean Netherlands", "what": "Mileage allowance to USD 0.22, lower petrol excise on Bonaire, Sint Eustatius and Saba, €30 million for lower living costs.", "status": "voorgesteld" }, { "measure": "Childcare benefit", "what": "The benefit rises by €322 million extra in 2027, less than the coalition agreement promised but more than in 2026.", "status": "voorgesteld" }, { "measure": "Energy emergency fund", "what": "€193 million for low-income households with a high energy bill in winter 2026-2027, about 500,000 households.", "status": "voorgesteld" }, { "measure": "Health insurance excess", "what": "The rise in the compulsory excess is delayed by one year.", "status": "voorgesteld" }, { "measure": "Whk premium up", "what": "The return-to-work fund premium for employers rises because disability benefits have become more expensive.", "status": "voorgesteld" }, { "measure": "Investments", "what": "€1.5 billion once and €300 million a year for infrastructure; €425 million a year for housing corporations; €1.3 billion subsidy for CO2 storage; €370 million a year for international cooperation and Ukraine.", "status": "voorgesteld" }, { "measure": "Public finances", "what": "Deficit 2.9% of GDP in 2027, falling to 2.2% in 2030; debt from 45.6% (2026) to 46.9% (2027) and 48.9% (2030).", "status": "voorgesteld" } ] }