Dutch Tax Plan 2027: Every Measure, With Its Status

How to read this overview

Each measure carries one of three labels. Enacted: already fixed in legislation — this happens. Proposed: announced in the preliminary package; both houses of parliament still vote, and with a caretaker cabinet the outcome can shift. Expected unchanged: the current picture is stable and change is unlikely, though Budget Day can surprise.

For the BV and its director-shareholder

Corporate income tax (vpb) — expected unchanged. The rates your BV pays on profit are expected to stay at the 2026 levels: 19% up to €200,000 profit and 25.8% above. A BV with €150,000 profit pays €28,500; the bracket threshold keeps rewarding structures that spread profit across entities.

Box 2 (dividend to private) — expected unchanged, with one tightening. The two brackets are expected to hold: 24.5% up to €68,843 per person and 31% above. Announced alongside: the rules on borrowing from your own BV above €500,000 (excessive borrowing) are tightened and clarified per 2027 — a reason to map your current borrowing position this year.

DGA salary — norm follows late 2026. The customary-salary norm for 2027 is published with the December payroll figures; until then €58,000 is the working number. A growing DGA can agree a lower salary with the tax office and combine it with borrowing from the own BV — the full picture, including the €18,000–€20,000 a year this arrangement keeps inside the company, is on DGA salary 2027.

Participation exemption — proposed. Profit keeps flowing tax-free from operating company to holding. For currency-hedging results the exemption is narrowed from financial years starting in 2027: only the unexpected part of the hedge result stays exempt. Relevant for holdings with non-euro participations.

For talent from abroad: the 30% ruling

Enacted. The tax-free allowance for qualifying international employees drops from 30% to 27% per 1 January 2027, with a salary threshold that rises at the same time. Employees who started under the ruling before 2024 keep transitional rights. The complete guide, including the transition rules per starting year, is on the 30% ruling in 2027.

For income-tax entrepreneurs (sole traders)

Self-employed deduction — enacted. The zelfstandigenaftrek falls to €900 in 2027, the next step in a legislated phase-down. Starters’ deduction — proposed: reduced in 2027 and abolished per 2028. Box 1 — proposed: the first two bracket rates edge up, and the annual inflation adjustment of brackets and credits is applied only partially in 2027 and 2028 — a quiet increase, as thresholds grow slower than prices. The SME profit exemption (12.7%) is expected unchanged.

Cars and mobility

EV company cars — enacted. For fully electric company cars the 2027 addition-to-income (bijtelling) is 20% over the first €30,000 of list value and 22% above; per 2028 the discount ends and 22% applies to the full value. Fossil-fuel lease cars — proposed: for petrol, diesel and hybrid cars an employer acquires or leases from 2027, a 12% employer pseudo-levy comes on top of the employee’s regular addition. Commuting allowance — proposed: the tax-free kilometre allowance rises from €0.23 to €0.25, retroactive to 1 January 2026.

Wealth and property

Box 3 — expected 36%, system in motion. The rate on savings and investments is expected to stay at 36% while the government builds the actual-return system towards 2028. Transfer tax — proposed: the rate for residential investment property drops from 8% to 7% per 2027; commercial property stays at 10.4% and the primary residence at 2%. Energy investment allowance (EIA) — proposed: the deduction for energy-efficient business investments rises from 40% to 45.5% — worth timing investments for.

What to arrange before January

Three moves fit the months before Budget Day turns into law. Map your borrowing position against the €500,000 threshold before the tightening lands. Lock in the DGA salary agreement for a growth phase while 2026 rules apply. Time energy investments towards the higher 2027 deduction. The Dutch-language hub tracks every measure in detail on Belastingtarieven 2027, and this English page is updated the same day the figures become final.