Every figure, 2026 next to 2027
37.56% to €78,426
49.5% above
38.16% to €80,578
49.5% above
31% above
31% above
tax-free €59,357
tax-free €60,098
25.8% above
25.8% above
20 years from 2028 (proposal)
* Two 2027 figures stay at the 2026 value until the 2027 amounts are published: the customary salary (normally in December) and the health insurance contribution.
Three decisions before 31 December 2026
Use the low dividend band of 2026
In box 2, every shareholder has a band of €68,843 at 24.5% per year. What you leave unused this year is gone. Does your company have profit reserves, and do you expect to need money privately in the coming years? Then a dividend before 31 December 2026 up to the band costs less than a larger dividend later. With a tax partner, the band applies twice. For a dividend above the band, waiting until 2027 can cost less if the proposed rate of 29.2% goes ahead. In the wealth planner you see the difference with your own figures.
Open the wealth planner →Decide where your private wealth is on 1 January
For box 3, the tax office looks at your savings and investments on 1 January 2027. Under the Tax Plan 2027 bill, which parliament still has to pass, it assumes a return of 6.37% on investments. On 29 September 2026 the cabinet proposed 7.87% and a lower tax-free amount of €30,846 per person in 2027. You would then pay more box 3 tax. On 2 October 2026 the cabinet said small savers and investors will be spared, so these figures may change. For money inside your company on that date, the company pays 19% on the real return. You can repay a loan to your company, or transfer investments into the company. You must do this properly and before the year ends. Put this decision on paper before December.
Compare box 3 with the company →Settle the company car before the year ends
The employer levy of 12% on petrol and diesel cars starts on 1 January 2027. A car that is already on the company before that date is exempt until 17 September 2030. The proposal extends this to 31 December 2030. Under the proposal, a youngtimer must be 17 years old in 2027 and 20 years old from 2028. A car from 2010 then stays a youngtimer for all of 2027 if the same person already used it before 2026. If you plan to put a car on the company, the timing is important this year.
Open the youngtimer calculator →Your own figures in two minutes
What we arrange for you
You want to pay less tax and keep your wealth safe. We put the structure on paper and arrange it with the notary, the tax office and the bank. We also keep the books. You review everything and sign.
- Restructuring and holdingA holding above your company, or above companies in several countries. Shares transferred with the tax deferred where the law allows it.
- Salary and dividend planThe customary salary, a lower salary where the rules allow it, dividend timing and the loan from your company, as one plan per year.
- Wealth inside the companyInvestments, real estate and savings transferred to where they are taxed least, with the paperwork the tax office expects.
- Business transfer and saleWhat you keep depends on the structure before the sale. Transfer to your children with the business succession scheme is also possible.
- Leaving the Netherlands with your companyThe order of steps before and after departure, and what the Dutch tax office still claims.
- Import, export and registrationsVAT, customs, EORI, licences and the responsible-person roles for products sold in Europe, arranged through your Dutch company.
- Bookkeeping and filingsBooks, VAT returns, payroll for the director, annual accounts and the corporate tax return, all arranged through us.
Questions owners ask us
Does the tax on dividend change in 2027?
Under the Tax Plan the rates stay 24.5% and 31%. The cabinet proposes to lower the 31% rate to 29.2% for 2027 to 2030. The Tax Plan proposes to raise the threshold from €68,843 to €69,703 per person. The band is per year, so room you leave unused in 2026 is gone.
Can I pay myself less than the customary salary?
Yes, if comparable work pays less. It is also possible for a while if your company still earns too little for the salary in its start-up phase, or if losses threaten its survival. Part-time work or low profit alone is an insufficient reason. A prior consultation with the tax office gives certainty in advance. We prepare and file that request.
Is box 3 changing to real returns in 2027?
In box 3 you still pay 36% on an assumed return, above €60,098 per person, according to the Tax Plan. On 29 September 2026 the cabinet proposed €30,846. It also proposed an assumed return of 7.87% on investments (Tax Plan: 6.37%). On 2 October 2026 it said small savers and investors will be spared, so these figures may change. From 2028 it wants to tax gains on investments only when you sell. This is still a proposal.
What happens with the loan from my company?
On 31 December the tax office looks at what you and your tax partner owe your company. Above €500,000 the excess is taxed as dividend. The mortgage on your home from your company is outside the limit. The cabinet proposes to lower the limit to €420,000 in 2027 and further each year, to €100,000 in 2031. If that goes ahead, the limit of €420,000 counts on 31 December 2027.
I live abroad and own a Dutch company. Do these changes apply to me?
Partly. The company side (profit tax, the loan, the car) applies in full. Your salary and dividend are taxed according to the tax treaty between the Netherlands and your country. Tell us in the form below where you live. We reply with what applies to you.
Sources: Tax Plan 2027 bill and the overview of tax figures for 2027 (Ministry of Finance, 15 September 2026). Status: proposed; the lower house votes this autumn and the senate is expected to vote in December 2026.