Dutch tax changes in 2027

On 15 September 2026, Budget Day (Prinsjesdag), the Dutch government presented the Tax Plan 2027. Parliament is now debating it. The lower house votes this autumn, and the senate is expected to vote in December 2026. Details can still change before the plans become law.

For international business owners, the main Dutch tax rules stay the same in 2027. These include the 19% first band of corporate tax and the participation exemption. You still decide when to pay out dividend (box 2). The Tax Plan keeps the €500,000 limit for loans from your own company. On 29 September 2026 the cabinet proposed to lower it step by step, to €100,000 in 2031. The other changes for 2027 are smaller.

What stays the same

Under the Tax Plan 2027, the corporate income tax rates stay at 19% up to €200,000 profit and 25.8% above. The participation exemption stays in place. Under the Tax Plan, box 2 stays at 24.5% and 31%. On 29 September 2026 the cabinet proposed to lower the 31% rate to 29.2% for 2027 to 2030. The first band rises from €68,843 in 2026 to €69,703 per person in 2027. The Tax Plan also keeps the €500,000 limit for loans from your own company. The cabinet later proposed to lower it, to €420,000 in 2027 and €100,000 in 2031. For a structure based on retained profit, the participation exemption and the timing of box 2 income, little changes in 2027. You can use the Dutch holding structure in the same way as before. There is one change for international groups. Under the Tax Plan proposal, the participation exemption would become narrower for currency results on contracts that hedge the currency risk on a participation.

The expat ruling: 27% from 2027

The expense allowance for incoming employees, the 30% ruling, becomes 27% from 1 January 2027. This also applies to rulings that started in 2024, 2025 or 2026. Only employees who had the ruling before 2024 keep 30% under the transitional rules. The salary norm goes up: €50,436 at 2024 prices, indexed each year. The tax-free allowance is calculated on a salary of at most €262,000 in 2026, so it is at most €78,600 that year. For founders who relocate to the Netherlands, the order of the steps is important. Sign the employment contract with your BV while you still live abroad, and relocate after that. You can read more about this order in the 30% ruling guide.

The fossil company car levy

A new levy applies to petrol and diesel passenger cars first made available for private use, including commuting, from 1 January 2027. Employers pay 12% of the list value as a special employer tax (pseudo-final levy), on top of the existing addition. This levy is already law, since the Tax Plan 2026. For cars provided before 2027, a transitional rule applies. The Tax Plan 2027 extends it to 31 December 2030. As a DGA planning your next company car, compare an electric car with a fossil model before the end of 2026. Choose the fossil model only if you need it.

Smaller changes

Under the Tax Plan proposal, the starters' deduction for income-tax entrepreneurs drops from €2,123 to €10 in 2027 and ends in 2028. Serious starters then have more reason to choose a BV. The energy investment allowance rises to 45.5%. The tax-free commuting allowance rises to €0.25 per kilometre, with retroactive effect to 1 January 2026. The rate of the flight tax will depend on the distance. In 2027 box 3 still taxes an assumed return. The rate stays 36%, and the Tax Plan sets the tax-free amount at €60,098 per person. On 29 September 2026 the cabinet proposed to lower it to €30,846. On 2 October 2026 it said people with small savings and investments will be spared. New box 3 proposals are expected in October 2026. The bill for a tax on actual returns passed the lower house in February 2026. The senate has yet to vote on it. On 14 September 2026 the cabinet asked the senate to hold the bill. On 29 September 2026 it chose a new direction: from 2028, gains on investments such as shares, bonds and options would be taxed only when you sell. Other assets would follow in 2030. This is still a proposal.

What this means if you are choosing a country now

A minority cabinet presented these plans, so Parliament can still change individual measures. The main corporate tax rules stay the same. The personal tax rules become gradually stricter. For a Dutch structure, the most important point is still that you decide when to pay out profit. You can compare the details on Why the Netherlands and Dutch tax rates.

Frequently asked questions

What changes for the 30% ruling in 2027?

From 1 January 2027, the rate is 27%. This also applies to rulings that started in 2024, 2025 or 2026. Only employees who had the ruling before 2024 keep 30% under the transitional rules. The salary norm goes up: €50,436 at 2024 prices, indexed each year. The tax-free allowance is calculated on a salary of at most €262,000 in 2026, so it is at most €78,600 that year.

Do the Dutch corporate tax rates change in 2027?

Under the Tax Plan 2027, the rates stay at 19% up to €200,000 profit and 25.8% above. The participation exemption also stays in place. The Tax Plan keeps the €500,000 limit for loans from your own company. On 29 September 2026 the cabinet proposed to lower it step by step, to €100,000 in 2031.

What is the fossil company car levy?

This is a levy for employers on petrol and diesel passenger cars that are first made available for private use from 1 January 2027. The employer pays 12% of the list value as a special employer tax (pseudo-final levy). The levy is already law, since the Tax Plan 2026. For cars provided before 2027, a transitional rule applies. The Tax Plan 2027 extends it to 31 December 2030.

Does box 3 change to actual returns?

In 2027 box 3 still taxes an assumed return, at 36%. The Tax Plan proposes a tax-free amount of €60,098 per person. On 29 September 2026 the cabinet proposed €30,846. On 2 October 2026 it said people with small savings and investments will be spared. New box 3 proposals are expected in October 2026. The bill for actual returns is on hold in the senate. On 29 September 2026 the cabinet chose a new direction: from 2028 it wants to tax gains on investments only when you sell. This is still a proposal.

Are these measures final?

They are still proposals. The cabinet presented the Tax Plan 2027 on 15 September 2026. Parliament is now debating it and can still change measures. The lower house votes this autumn, and the senate is expected to vote in December 2026.