The setting: a minority cabinet
Status 18 August 2026. This page describes announced policy from the 2026 Spring Memorandum, the coalition agreement and open consultations. Parliament debates the 2027 Tax Plan package from Budget Day, Tuesday 15 September 2026; we update this page as decisions land.
The package holds four bills: the 2027 Tax Plan itself, the Other Fiscal Measures 2027, safe-harbour rules for the global minimum tax, and the Fiscal Stimulus for Startups and Scale-ups Act. The Jetten cabinet governs with a minority, which means every bill needs support across the aisle — expect amendments during the autumn debate, and expect early leaks as parties negotiate.
The freedom contribution
Defence spending gets its own funding line. Income tax brackets and credits will follow inflation only partially in 2027 and 2028, so wages that keep pace with prices drift into higher brackets while the rates themselves stay put — a quiet tax rise worth €1.5 billion in 2027 and €3.4 billion structurally. Employers contribute through a higher disability fund premium (Aof): €1.5 billion in 2027, €1.7 billion structurally. Anyone budgeting Dutch payroll for 2027 should reserve room for both.
Box 3: the amended bill arrives on Budget Day
The bill taxing actual investment returns from 2028 passed the lower house on 12 February 2026 and now sits in the senate. The cabinet will present amendments — a so-called novelle — on Budget Day. Until 2028 the current flat-rate system applies, softened by a rebuttal scheme: prove a lower actual return and you pay on that instead. The full story is on box 3 towards 2028.
Real estate: transfer tax down to 7%
The transfer tax on homes bought to rent out or hold as a second residence drops from 8% to 7% on 1 January 2027, for private buyers. On a €400,000 property that saves €4,000 — timing the notarial transfer matters. Details and the private-versus-BV weighing are on the transfer tax page.
Stock options: the Netherlands closes its gap
From 2027, employees of qualifying startups and scale-ups pay tax on option gains only when they sell the shares, and on just 65% of the gain. Transitional rules reach back to options granted from 17 April 2025. For founders competing with London, Paris and Stockholm for talent, this is the headline measure — read the stock option regime.
The rest of the picture
| Measure | Start | Status |
|---|---|---|
| Work costs scheme: first-bracket free space to 2.16% | 2027 | Adopted |
| Energy investment allowance from 40% to 45.5% | 2027 | Announced |
| Reduced fuel excise extended | through 2027 | Announced |
| Pensionable salary cap frozen at €137,800 | 2027–2032 | Announced |
| Carried-interest multiplier towards an effective 36% | 2028 | Postponed |
| Corporate income tax rates 19% / 25.8% | — | Stable |
What stays attractive
The fundamentals hold steady: 19% corporate income tax up to €200,000 of profit, the participation exemption that moves profit tax-free inside a holding structure, and full remote incorporation in English. For the structural picture, start at the Dutch holding structure and the running overview of Netherlands tax changes 2027.