Income tax (box 1) and tax credits
The brackets follow 48% of inflation in 2027 (correction factor 1.01248). The top threshold of €78,426 stays where it was. The full explanation with examples: Dutch income tax changes 2027. Gross to net for a director: the DGA salary calculator.
Corporate income tax (vennootschapsbelasting)
A BV with €200,000 profit pays €38,000 in 2027, the same as in 2026. How the two brackets work and what a holding changes: Dutch corporate tax 2027 · every year since 2019: the rates archive · Europe side by side: corporate tax rates in Europe.
Dividend tax and box 2
Fiscal partners can use the first bracket twice: €139,214 of dividend at 24.5% in one year. Timing, the two-bracket approach and the paperwork: Dutch dividend tax 2027. Tax treaties can lower the 15% for foreign shareholders; the treaty list is on the Dutch tax treaty network. Profit to pocket in one calculation: the corporate and dividend tax calculator.
Director-shareholder: salary, borrowing and payroll
What the salary leaves net and what it costs the company: DGA salary 2027 · salary when you live abroad or in the Netherlands: the director salary planner · salary, dividend, retained profit and box 3 in one view, 2026 next to 2027: the wealth planner.
Box 3 (tax on savings and investments)
The bill for a tax on actual returns was held back on Budget Day. The cabinet presents proposals for a capital gains system in spring 2027. Until then box 3 works as it does today, with the rebuttal scheme for people whose real return was lower. What that means for wealth in private hands or inside the company: Dutch box 3 in 2027 and the box 3 or BV calculator.
The 30% ruling in 2027 (expat ruling)
The partial foreign tax liability ended for new cases in 2025. Employees who had it on 31 December 2023 keep it up to and including 2026; from 1 January 2027 they file on their worldwide income too. Requirements, the 150-kilometre rule and the application within four months: the 30% ruling in 2027 · what changes in your net salary: the 30% ruling calculator · when the ruling ends: what happens after the 30% ruling.
VAT (btw)
The category list and the border cases: Dutch VAT rates 2027 · selling across the EU with one return: the EU VAT route finder.
Self-employed and sole traders
With the deductions this low, the tipping point between a sole proprietorship and a BV with holding goes down. The benchmark for 2026 is on the Holdwise Threshold; the 2027 update follows once the law is final. The reasoning behind the deductions: the self-employed deduction in 2027 and the starter deduction after 2027.
Company cars
The net cost of a company car per month with the 2027 rules built in: the company car calculator and the youngtimer calculator. The rules in words: youngtimer company car rules 2027.
Property, business succession and the KVK fee
The transfer tax cut and what it does to the return on a rental home: real estate transfer tax 2027. Property in a BV or in private hands: real estate in a BV. Passing on the company: business succession relief.
The full table: 2026 next to 2027
One row per figure, with the status on the right. Law means both houses of parliament approved it earlier. Proposed means it is part of the 2027 Tax Plan of 15 September 2026, with votes on 12 November and 16 December 2026. Index means the amount follows the yearly indexation and is published in November or December 2026.
| Figure | 2026 | 2027 | Status |
|---|---|---|---|
| Income tax (box 1) | |||
| Bracket 1, rate and upper limit | 35.75% to €38,883 | 36.23% to €39,247 | proposed |
| Bracket 2, rate and upper limit | 37.56% to €78,426 | 38.16% to €78,426 | proposed |
| Bracket 3, rate | 49.5% | 49.5% | proposed |
| Bracket 1 at state pension age | 17.85% | 18.33% | proposed |
| General tax credit, maximum | €3,115 | €3,154 | proposed |
| Labour tax credit, maximum | €5,685 | €5,929 | proposed |
| Tax-free mileage allowance per km | €0.23 | €0.25 (backdated to 1-1-2026) | proposed |
| Companies | |||
| Corporate income tax, first bracket | 19% to €200,000 | 19% to €200,000 | unchanged |
| Corporate income tax, second bracket | 25.8% | 25.8% | unchanged |
| Innovation box, effective rate | 9% | 9% | unchanged |
| Innovation box, flat-rate option | €25,000 | €100,000 | proposed |
| Energy investment allowance | 40% | 45.5% | proposed |
| Dividend withholding tax | 15% | 15% | law |
| Box 2, first bracket | 24.5% to €68,843 | 24.5% to €69,607 | rates table |
| Box 2, second bracket | 31% | 31% | unchanged |
| Customary salary director-shareholder | €58,000 | €58,000 | index |
| Borrowing from your own BV, limit | €500,000 | €500,000 | law |
| Work costs scheme, free allowance (first €400,000) | 2.00% | 2.16% | law |
| Health insurance contribution (Zvw), rate and cap | 4.85% to €79,409 | 4.85%, cap follows | index |
| Pension accrual salary cap | €137,800 | €137,800 (frozen to 2032) | proposed |
| KVK registration fee | €85.15 | follows | index |
| Expats | |||
| 30% ruling, tax-free share (granted from 2024) | 30% | 27% | law |
| 30% ruling, tax-free share (granted before 2024) | 30% | 30% | law |
| 30% ruling, salary norm | €48,013 | €50,436 in 2025 money, indexed | index |
| 30% ruling, salary norm under 30 with master’s | €36,497 | €38,388 in 2025 money, indexed | index |
| Partial foreign tax liability (cases from before 2024) | available | ended | law |
| Private wealth | |||
| Box 3, rate | 36% | 36% | proposed |
| Box 3, tax-free amount per person | €59,357 | €60,098 | rates table |
| Box 3, assumed return on investments | 6.00% | 6.00% | proposed |
| Transfer tax, investment home | 8% | 7% | proposed |
| Transfer tax, own home | 2% | 2% | law |
| Transfer tax, commercial property | 10.4% | 10.4% | law |
| Business succession relief, 100% up to | €1,534,500 | indexed | index |
| Self-employed | |||
| Self-employed deduction | €1,200 | €900 | law |
| Starter deduction | €2,123 | €10 (abolished 2028) | proposed |
| SME profit exemption | 12.7% | 12.7% | law |
| Cars and travel | |||
| Electric company car, addition on first €30,000 | 18% | 20% | law |
| Other company cars, addition | 22% | 22% | law |
| Employer levy on fossil company cars | none | 12% of list price (from 2031 for cars on the company before 2027) | proposed |
| Youngtimer age | 16 years | 17 jaar (20 years from 2028) | proposed |
| Air passenger tax, highest rate | one rate for every flight | €59.43 for the longest flights | proposed |
| VAT | |||
| Standard, reduced, zero rate | 21%, 9%, 0% | 21%, 9%, 0% | law |
The same figures as open data, in English and Dutch, with every measure and its status: holdwise.nl/belastingplan-2027-data (JSON).
Source and version
Figures: 2027 Tax Plan and fiscal rates table 2027 (Budget Day, 15 September 2026), Belastingdienst rates 2026, Ondernemersplein and KVK. Compiled by Holdwise, Hoofddorp. This page keeps one address; the date at the top marks the version. Sections have their own anchors, for example #30-ruling and #corporate-tax. The same figures as open data: holdwise.nl/belastingplan-2027-data.
Status, timeline and sources
Budget Day figures of 15 September 2026. The lower house votes on 12 November 2026, the senate on 16 December 2026. Figures marked "index" get their final amount in December 2026. Rates that are already law came from the 2025 and 2026 Tax Plans: the expat ruling at 27%, the self-employed deduction of €900, the electric car addition of 20% and the free allowance of 2.16%. Everything in force on 1 January 2027 appears on this page with the date of the change.
Sources: Rijksoverheid, Prinsjesdag 2026 documents (bill 2027 Tax Plan, fiscal rates table 2027 (sleuteltabel), factsheets) · Rijksfinanciën, Budget Memorandum 2027 · Belastingdienst, rates 2026 · Ondernemersplein, expat ruling from 30% to 27% · KVK, registration fee. Every measure with its status, read from the bills themselves: Budget Day 2026: the Dutch 2027 Tax Plan. The Dutch version of this page: belastingtarieven 2027.
Terms on this page
- Corporate income tax (VPB)
- The profit tax of a BV, levied in two brackets over taxable profit per financial year. The current brackets and thresholds are on the figures page.
- Box 2
- The box for income from a substantial interest: dividend and capital gains on a shareholding of five percent or more. Two brackets apply; the first bracket counts per person, which rewards spreading over years and partners.
- Box 3
- The box for income from savings and investments. Tax is charged on a deemed return above the tax-free allowance; the Actual Returns Act is scheduled to replace the deemed-return system.
- Customary salary (gebruikelijk loon)
- The minimum salary a DGA pays themselves, tested against the annually set norm, the most comparable employment and the best-paid employee. A demonstrably lower salary can be agreed with the Dutch tax authority.
- 30% ruling
- The expat facility that lets employers reimburse part of the salary of recruited foreign specialists tax-free for extraterritorial costs, subject to conditions on distance and expertise. The current percentage and cap are on the figures page.
- Participation exemption
- The rule that fully exempts dividends and capital gains on a shareholding of five percent or more from corporate tax at the receiving company. The basis of every Dutch holding structure.
Rates are one part of the outcome. The rest is how you set up the company: profit at 19%, a fitting salary, dividend timed across the two box 2 brackets and the €500,000 borrowing room. That is explained on the holding structure and, for your own numbers, in a written consultation.
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