Dutch Tax Plan 2027: the key tax changes

On Dutch Budget Day, the government presented the 2027 Tax Plan and related legislative proposals. These include tax measures that may affect businesses, employers, international structures and private individuals.

Our specialists have analysed the proposals and outlined the most relevant changes. We focus on what matters to our clients: what is changing, who may be affected and which considerations or actions may follow.

What are the key topics in the Dutch Tax Plan 2027?

Our Dutch Budget Day Special covers proposed changes in the following areas:

Personal income tax for entrepreneurs and substantial interest holders

Several tax facilities for entrepreneurs will be phased out or reduced further. We discuss, among other things, the reduction of the self-employed deduction, the abolition of the starters’ deduction for persons with an occupational disability and the deductions for cooperating partners and business discontinuation, changes to the youngtimer scheme, and the consequences of an inherited substantial interest under the excessive borrowing rules.

Personal income tax for individuals

The introduction of the new Dutch Box 3 regime has been delayed further. In addition, the Box 1 tax rates and tax credits will change in 2027. We explain what these developments may mean for individuals and private wealth clients.

Wage tax

Employers will face various changes relating to employee participation plans, the work-related costs scheme, travel allowances, social security contributions and working with self-employed contractors. We also address the new tax regime for employee stock options at startups and scale-ups, the final levy on fossil-fuel company cars, the early retirement levy and the reduction of the 30% ruling to 27%.

Gift and inheritance tax

The 2027 Tax Plan package does not contain any new gift or inheritance tax measures. We address this separately in our Tax Special to clarify that the package does not propose changes to the existing rules in this area.

Corporate income tax and Pillar Two

For businesses, the 2027 Tax Plan contains measures concerning the participation exemption and foreign exchange results, tax-neutral reorganisations and an exception to the earnings stripping measure for housing associations. We also discuss the implementation of the international Side-by-Side package for Pillar Two.

Dividend withholding tax

A refund scheme will be introduced for Dutch investors in foreign investment funds. The definition of a group for holding cooperatives will also be clarified. We explain the conditions and practical implications of these changes.

Real estate transfer tax

The general real estate transfer tax rate for residential property not used as a main residence will be reduced to 7%. In addition, an exemption will be introduced for certain property transfers between housing associations, and a reporting obligation is proposed for the sale of shares in real estate entities.

VAT and excise duties

The reduced VAT rate for floricultural products and certain alcoholic beverages will be abolished. We also discuss the extension of the temporary reduction in petrol excise duty and several simplifications to the excise duty rules.

Motor vehicle taxes

The proposals include a temporary reduction in motor vehicle tax for delivery vans and lorries, the use of European vehicle categories for the tax classification of lorries, and an earlier tightening of the exemption for classic vehicles.

Formal tax law and customs

The Dutch Tax Administration and the Benefits Agency will be granted a temporary postponement for certain elements of electronic communications. In addition, Dutch customs legislation will be aligned with the new Union Customs Code. This may be particularly relevant to online retailers, platforms and customs representatives importing goods from outside the European Union.

What could the Dutch Tax Plan 2027 mean for you?

The impact of the proposals will depend on your individual circumstances, business activities and structure. Our special provides a practical overview of the key changes and helps you identify the developments that may require attention.

Most measures are expected to take effect on 1 January 2027, subject to approval by the Dutch Parliament, unless stated otherwise.

View our Dutch Budget Day Special

Would you like to know which tax proposals may be relevant to you or your organisation? Click the button below to open our Dutch Budget Day Special on the 2027 Tax Plan. Choose a topic and read, for each measure, the background, the proposed legislation and the practical implications. The overview also works on your phone.

If you have any questions about the potential impact of the Dutch Tax Plan 2027, please contact one of our specialists. Each topic in the special includes a direct link to the relevant team.