Linkedin
Facebook
Email
more
What will change for businesses, employers and individuals? RSM summarises the key tax measures from the 2027 Tax Plan and other relevant Prinsjesdag proposals.
On this page, you will find an overview of the main proposed tax changes. We explain the measures and, where relevant, outline what they may mean for your organisation or personal situation.
Please note: the measures on this page are based on legislative proposals. The House of Representatives and the Senate still need to consider these proposals. The measures and effective dates may change during the legislative process. The changes will only become final after approval by both Houses of Parliament and publication in the Dutch Government Gazette.
Prinsjesdag highlights
On Prinsjesdag 2026, the Dutch government presents the 2027 Tax Plan and the Budget Memorandum. The proposals include various tax measures that may affect businesses, employers, individuals, real estate and internationally active organisations.
Tax Plan 2027 by topic
The self-employed deduction for starters will decrease from €2,123 to €10 in 2027 and will be abolished in 2028. The maximum lump-sum amount under the innovation box for SMEs will increase from €25,000 to €100,000. In addition, the rules on business mergers, demergers and debt waiver income will change. Under the proposal, the forestry exemption will be abolished as of 2029.
The maximum tax-free travel allowance will increase from €0.23 to €0.25 per kilometre, with retroactive effect from 1 January 2026. The tax-free staff discount on products from an employer’s own business will be abolished. In addition, the maximum pensionable income will not be indexed for six years from 2027 onwards. A more favourable share option scheme will be introduced for qualifying startups and scale-ups.
The Dutch government proposes increasing the VAT rate on ornamental horticulture products and hot air balloon flights from 9% to 21% in 2028. From 2027, alcohol excise duties will be adjusted annually in line with inflation. Under the proposal, the excise duty reduction for small breweries will be abolished as of 2028.
The real estate transfer tax rate for residential properties that are not used by the purchaser as their main residence will decrease from 8% to 7% in 2027. An exemption will also be introduced for certain transfers of social housing between housing associations.
The age threshold under the youngtimer scheme will increase to 17 years in 2027 and to 20 years from 2028 onwards. The package also includes measures relating to the truck toll, motor vehicle tax and the pseudo final levy on fossil-fuel passenger cars made available by employers.
The Dutch government proposes new income tax rates and tax credits for 2027. It also intends to abolish the deduction for specific healthcare expenses from 2028. In addition, the tax treatment of excessive borrowing in relation to an inherited substantial interest will change.
The energy investment allowance will increase from 40% to 45.5% in 2027. The tax on tap water will also increase. In addition, the rules on waste tax, the CO2 levy for industry, greenhouse horticulture and the EU Carbon Border Adjustment Mechanism will change.
Internationally active businesses will face changes to dividend withholding tax and customs legislation. The rules governing the transfer of a company’s place of effective management to the Netherlands will also change. Safe harbour rules will be added to the Minimum Tax Act 2024 for international groups with annual revenues of at least €750 million.
Finally, the package includes changes concerning electronic communications from the Dutch Tax and Customs Administration and the Benefits Office. It also clarifies when funding qualifies as public financing for the education and research exemption.
What does the 2027 Tax Plan mean for your organisation?
The proposed measures may affect investments, employment conditions, real estate transactions, mobility and international structures. Which measures are relevant to your organisation depends on your activities and tax position.
RSM’s specialists are closely following the legislative process for the 2027 Tax Plan and the related proposals. Would you like to know what these measures could mean for your business? Please contact our tax advisors.
Veelgestelde vragen over Prinsjesdag en het Belastingplan 2027
Prinsjesdag 2026 vindt plaats op dinsdag 15 september 2026. Op die dag presenteert het kabinet onder meer de Miljoenennota en het Belastingplan 2027.
De meeste maatregelen uit het Belastingplan 2027 zijn bedoeld om op 1 januari 2027 in werking te treden. De voorstellen moeten daarvoor eerst door de Tweede en Eerste Kamer worden behandeld en goedgekeurd.
Het Belastingplan kan gevolgen hebben voor onder meer de vennootschapsbelasting, inkomstenbelasting, investeringen, innovatie en andere fiscale regelingen. Welke maatregelen relevant zijn, hangt af van uw onderneming en situatie.
De voorgestelde maatregelen kunnen onder meer betrekking hebben op inkomstenbelasting, box 2, box 3, schenk- en erfbelasting en andere belastingen. De gevolgen verschillen per persoonlijke situatie.
Ja. Het Belastingplan bevat voorstellen. Tijdens de behandeling in de Tweede en Eerste Kamer kunnen maatregelen worden aangepast voordat ze definitief worden vastgesteld.