Netherlands tax rates 2027

Income tax on earnings (box 1) and tax credits

The 2027 Tax Plan raises the brackets by only 48% of inflation, a correction factor of 1.01248. In its second amendment to the bill (nota van wijziging) of 20 October 2026, the cabinet moved the start of the 49.5% rate to €80,578. The Tax Plan of 15 September had frozen it at €78,426, and that freeze now begins in 2028. The same amendment limits the increase in the labour tax credit to €133, down from €173. Parliament has yet to approve any of this. Dutch income tax changes 2027 explains the changes with worked examples, and the salary calculator for director-shareholders (DGA) turns a gross salary into net pay.

Corporate income tax (vennootschapsbelasting)

A Dutch private limited company (BV) with a profit of €200,000 pays €38,000 in 2027, the same as in 2026. Dutch corporate tax 2027 explains how the two brackets work and what a holding company changes, the rates archive lists every rate since 2019, and corporate tax rates in Europe compares the rates across Europe.

Dividend tax and box 2

Spouses and registered partners (fiscal partners) can each use the first bracket, so together they can receive €139,406 of dividend at 24.5% in one year. Dutch dividend tax 2027 covers the timing, the use of both brackets and the paperwork. For foreign shareholders a tax treaty can reduce the 15% withholding tax; the Dutch tax treaty network lists the treaties, and the corporate and dividend tax calculator shows what you keep from your profit.

Salary, borrowing and payroll for the director-shareholder

DGA salary 2027 shows what the director keeps after tax and what the salary costs the company. The director salary planner works out the salary for a director living in the Netherlands or abroad, and the wealth planner shows salary, dividend, retained profit and box 3 together for 2026 and 2027.

Box 3 (tax on savings and investments)

The bill for a tax on actual returns is on hold in the senate. On 29 September 2026 the cabinet chose a tax on gains at the moment of sale, which from 2028 would apply to shares, bonds and options. The bill already did the same for real estate from 2028, and other assets would follow in 2030. All of this remains a proposal. Until then the current box 3 rules apply, including the scheme that lets people prove a lower real return and pay tax on that (the rebuttal scheme). Dutch box 3 in 2027 explains the effect on wealth held privately or in a company, and the box 3 or BV calculator compares the two.

The 30% ruling in 2027 (expat ruling)

Employees with the ruling could also choose to be taxed as partly non-resident (partial foreign tax liability), an option that closed to new cases in 2025. Employees who had it on 31 December 2023 keep it up to and including 2026, and from 1 January 2027 they file tax returns on their worldwide income. The 30% ruling in 2027 explains the conditions, the 150-kilometre rule and the four-month deadline for the application. The 30% ruling calculator shows the effect on your net salary, and what happens after the 30% ruling covers the end of the term.

VAT (btw)

Dutch VAT rates 2027 lists the categories and the borderline cases. Sellers who want to file one return for sales across the EU can use the EU VAT route finder.

Self-employed and sole traders

With these deductions now so low, a BV with a holding company becomes the better choice over a sole proprietorship at a lower profit than before. The Holdwise Threshold gives the benchmark for 2026, and an update for 2027 follows once the law is final. Both deductions are explained in the self-employed deduction in 2027 and the starter deduction after 2027.

Company cars

The company car calculator and the youngtimer calculator give the monthly net cost of a car under the 2027 rules, and youngtimer company car rules 2027 sets out the rules in full.

Property, business succession and the Chamber of Commerce (KVK) fee

Real estate transfer tax 2027 shows what the lower rate does to the return on a rental home. Real estate in a BV compares owning property through a company with owning it privately, and business succession relief covers passing a company on.

All figures for 2026 and 2027

Each figure has its own row, with its status in the last column. “Law” means both houses of parliament have already approved it. “Proposed” means it is part of the 2027 Tax Plan of 15 September 2026, which the lower house votes on this autumn and the senate is expected to vote on in December 2026. “Index” means the amount follows the yearly indexation and is published in November or December 2026.

The same figures, with every measure and its status, are available in English and Dutch as open data in a machine-readable file (JSON) at holdwise.nl/belastingplan-2027-data.

Status, timeline and sources

The figures are those of Budget Day, 15 September 2026. The lower house votes on them this autumn, and the senate is expected to vote in December 2026. Figures marked "index" get their final amount in December 2026. The rates that are already law, such as the expat ruling at 27%, the self-employed deduction of €900 and the 20% addition for electric cars, come from the 2025 and 2026 Tax Plans. The 2025 Tax Plan also set the rise of the tax-free allowance for staff costs to 2.16% on the first €400,000 of payroll. Each figure in force on 1 January 2027 shows 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 · letter to parliament of 29 September 2026 (still proposals). For every measure with its status, taken from the bills themselves, see Budget Day 2026: the Dutch 2027 Tax Plan. The Dutch version of this page is belastingtarieven 2027.