Dutch Tax Plan 2027: Every Measure, With Its Status

Three status labels

Each measure has one of three labels. Enacted means it is already fixed in legislation and will take effect. Proposed means it is in the Tax Plan 2027 submitted on 15 September 2026. Both houses of parliament still vote on it. The lower house votes this autumn, and the senate is expected to vote in December 2026. With a minority cabinet, the outcome can still change. Unchanged means this part stays the same in the Tax Plan 2027, and the 2026 rules keep applying.

For the BV and its director-shareholder

Corporate income tax (vpb): unchanged. The rates a BV pays on profit stay at the 2026 levels in 2027: 19% up to €200,000 profit and 25.8% above. A BV with €150,000 profit pays €28,500. Groups that spread profit across several companies still gain from the bracket threshold, because each company has its own first bracket.

Box 2 (dividend to a private person): threshold €69,703, lower top rate proposed. The Tax Plan keeps the rates: 24.5% up to €69,703 per person (€139,406 for tax partners together) and 31% above. It also keeps the €500,000 limit for borrowing from your own BV, known as excessive borrowing. On 29 September 2026 the cabinet proposed two changes. The 31% rate would drop to 29.2% for 2027 to 2030. The borrowing limit would drop step by step, to €420,000 in 2027 and €100,000 in 2031. These proposals still have to become law. Proposed: from 2027, the facility for an inherited substantial shareholding will stop applying to excessive borrowing. This way, each amount is taxed only once.

DGA salary: the norm is published late 2026. The customary-salary norm for 2027 is published with the December payroll figures. Until then, €58,000 is the working number. A DGA (the director and majority shareholder) of a new BV that is still unable to pay this norm may take a lower salary for up to three years. The DGA combines this with borrowing from their own BV. The lower salary is what saves tax. At €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but its tax saving is zero. Calculate it with your own figures. See DGA salary 2027 for the full details.

Participation exemption: proposed. When an operating company pays profit to its holding company, that profit stays tax-free. For currency-hedging results, the exemption becomes narrower for financial years starting in 2027. Only the unexpected part of the hedge result stays exempt. Holding companies with shareholdings in currencies other than the euro should check this.

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 self-employed deduction (zelfstandigenaftrek) falls to €900 in 2027. This is the next reduction in a phase-down set by law. Starters' deduction: proposed. This drops from €2,123 to €10 in 2027 and is abolished from 2028. Box 1: proposed. In the Tax Plan, the rates become 36.23% up to €39,247, 38.16% up to €78,426 and 49.5% above. The Tax Plan freezes the top-rate threshold at €78,426. On 29 September 2026 the cabinet proposed that the 49.5% rate start at €80,578 instead. This proposal still has to become law. The annual inflation adjustment of brackets and credits applies only in part for 2027 and 2028. As a result, thresholds rise more slowly than prices. The SME profit exemption for small and medium-sized businesses stays at 12.7%.

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. From 2028 the discount ends and 22% applies to the full value. Fossil-fuel lease cars: enacted. For petrol, diesel and hybrid cars that an employer acquires or leases from 2027, a 12% employer pseudo-levy comes on top of the employee's regular addition. Commuting allowance: already allowed. The tax-free kilometre allowance has risen from €0.23 to €0.25, retroactive to 1 January 2026. A decree of May 2026 already allows it.

Wealth and property

Box 3: 36%, lower tax-free allowance proposed. The rate on savings and investments stays at 36% over a deemed return, with a tax-free allowance of €60,098 per person in the Tax Plan. On 29 September 2026 the cabinet proposed to lower that allowance to €30,846 in 2027. On 2 October 2026 the cabinet said people with small savings and investments will be spared; new box 3 proposals are expected in October 2026. From 2028 it wants to tax gains on investments such as shares, bonds and options only when you sell them. These proposals still have to become law. Transfer tax: proposed. The rate for residential investment property drops from 8% to 7% from 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%, so it is worth planning when you invest.

You can have your salary, dividend and holding set-up checked against these rates, in writing and with the amounts. See Dutch tax advisory for international founders.

What to arrange before January

Three steps suit the months before the 2027 Tax Plan, submitted on 15 September 2026, turns into law. Map the borrowing position against the €500,000 threshold on 31 December. Lock in the DGA salary agreement for a growth phase while 2026 rules still apply. Time energy investments for the higher 2027 deduction. The Dutch-language hub tracks every measure in detail on Belastingtarieven 2027, and this English page follows every step of the parliamentary vote.