Prinsjesdag 2026: what the 2027 tax plans mean for Dutch entrepreneurs

First, what is Prinsjesdag?

Prinsjesdag is the Dutch version of Budget Day. It takes place on the third Tuesday of September, when the King opens the new parliamentary year and the government presents its plans and budget for the year ahead. The Minister of Finance presents the Miljoenennota and national budget, while the annual tax package is submitted to Parliament.

This year comes with an additional political wrinkle. It is the first Prinsjesdag of the Jetten cabinet, which is formed by D66, VVD and CDA, governing without a majority in the Tweede Kamer. The government therefore needs support from opposition parties to get its plans through Parliament, and Prime Minister Jetten has explicitly said that the cabinet will seek broad support.

That matters for everything below: the proposals can still change.

What happens next?

The tax package now goes to the Tweede Kamer, where MPs can debate and amend it. If approved, it moves to the Eerste Kamer. The Senate normally votes on the package in December, after which approved measures are published in the Staatsblad. Most are intended to take effect on 1 January 2027.

The Belastingplan 2027 is also not one single law. This year's package consists of four separate bills, including the main Belastingplan, a bill with other fiscal measures and a separate bill for the fiscal stimulation of startups and scale-ups.

So, what should entrepreneurs actually pay attention to?

ZZP tax benefits continue to shrink

For ZZP'ers operating through an eenmanszaak, the zelfstandigenaftrek is proposed to fall from €1,200 in 2026 to €900 in 2027. The MKB-winstvrijstelling remains at 12.7%.

For starters, the change is more significant. The startersaftrek falls from €2,123 to just €10 in 2027 and is then abolished completely from 2028. The proposal applies to existing starters too, not only people starting a business from 2027.

For some entrepreneurs, that makes the recurring question of BV or eenmanszaak? increasingly relevant. There is no universal answer: profit level, salary, risk, dividend needs and future plans all matter. Neno can help you run the numbers. 

The tax-free mileage allowance increases to €0.25

The maximum tax-free mileage allowance increases from €0.23 to €0.25 per kilometre, with retroactive effect from 1 January 2026. This applies to employees, but also to the deductible mileage amount for IB entrepreneurs and other taxpayers using their private vehicle for business travel.

For employers, €0.25 is a maximum tax-free amount, not a mandatory reimbursement. Employers remain free to reimburse less or not increase their existing allowance.

Cars and mobility: €0.25 per kilometre, youngtimers and fossil company cars

The maximum tax-free mileage allowance increases from €0.23 to €0.25 per kilometre, with retroactive effect from 1 January 2026.

For employees, this is the maximum that can be reimbursed tax free. Employers are not required to increase their existing allowance. The same €0.25 amount also applies to deductible business kilometres for IB entrepreneurs using their own vehicle.

The youngtimer regime also survives, but becomes less generous. The qualifying age is proposed to increase to 17 years in 2027 and then to 20 years from 2028. Transitional rules apply to certain cars already in use.

There is a separate change for employers providing company cars. From 2027, a previously enacted 12% employer levy applies to the catalogue value of fossil fuel company cars that employees can also use privately. Commuting counts as private use for this purpose.

The 2027 proposals soften some of the practical consequences. Existing cars first provided before 2027 remain protected until the end of 2030. Thinking about buying a petrol or hybrid company car? Consider doing it before the end of 2026 to benefit from the transitional rules until the end of 2030. 

The simplified innovation box becomes more useful

The innovation box already contains a simplified regime intended mainly for SMEs. Under that regime, 25% of profit can be treated as innovation box income, currently subject to a maximum of €25,000 per year.

From 2027, the government proposes to raise that maximum to €100,000. The stated aim is specifically to make the innovation box more accessible to innovative SMEs.

For companies developing their own software, technology or other qualifying IP, this could make it worth revisiting whether the innovation box is relevant.

Energy investment becomes slightly more attractive

The Energy Investment Allowance, or EIA, is proposed to increase from 40% to 45.5% from 1 January 2027. The EIA provides an additional tax deduction for qualifying investments in energy-saving assets and sustainable energy.

Whether an investment qualifies still depends on the specific asset and the applicable Energy List, so the percentage increase does not automatically make every energy investment eligible.

Buying a second home or rental property? Transfer tax is going down.

From 1 January 2027, the transfer tax rate for residential property that will not be used as your main residence is proposed to fall from 8% to 7%. This includes rental properties, second homes and holiday homes, while the 2% rate for owner occupied homes remains unchanged.

If you are planning a purchase around year end, the timing could therefore matter.

And what is not in the main Belastingplan?

Not every tax headline sits in the main Belastingplan 2027.

The proposed new regime for employee stock options at startups and scale-ups, for example, is contained in a separate bill within the same tax package. The proposal would generally move the taxation moment for qualifying options to the actual sale of the shares and reduce the taxable option benefit to 65%. It is intended to take effect from 2027, but still requires parliamentary approval and the relevant state-aid approval.

The much bigger Box 3 reform is also on a separate legislative track. The current system will continue to apply in 2027. The government is still targeting 1 January 2028 for the move towards taxation based on actual returns, but that legislation is still awaiting approval by the Eerste Kamer.

In other words, Prinsjesdag does not reset the entire Dutch tax system every September. Some changes are new, some continue policies already announced in previous years, and some of the biggest reforms are being dealt with in separate legislation.

The takeaway

For most Dutch SMEs and entrepreneurs, Belastingplan 2027 is more evolution than revolution. But there are some changes worth acting on: lower deductions for ZZP'ers, a higher mileage allowance, new youngtimer rules, a substantially broader simplified innovation box and a higher EIA.

And because this is a minority government, the version presented on Prinsjesdag does not necessarily have to be the version that becomes law in December.

Not sure which of the changes affects your business? Reach out to Neno and we can help you work through the numbers.