{"id":72029,"date":"2026-09-17T16:10:54","date_gmt":"2026-09-17T14:10:54","guid":{"rendered":"https:\/\/efaktura.nl\/?p=72029"},"modified":"2026-09-17T16:10:56","modified_gmt":"2026-09-17T14:10:56","slug":"prinsjesdag-2026-what-will-change-for-entrepreneurs-in-the-netherlands","status":"publish","type":"post","link":"https:\/\/efaktura.nl\/en\/prinsjesdag-2026-what-will-change-for-entrepreneurs-in-the-netherlands\/","title":{"rendered":"Prinsjesdag 2026: what will change for entrepreneurs in the Netherlands?"},"content":{"rendered":"\n

Lower tax deductions for self-employed entrepreneurs, new rules for cars and more responsibilities for employers. The Dutch government has presented its tax and legal plans for 2027.<\/p>\n\n\n\n

Some changes have already been approved, while others still need to be voted on. However, the plans announced on Prinsjesdag usually show the direction of the rules for the following year.<\/p>\n\n\n\n

Do you run a sole proprietorship? Your tax deductions will be lower<\/h2>\n\n\n\n

The biggest change concerns entrepreneurs who pay income tax on their business profit.<\/p>\n\n\n\n

The general tax deduction for self-employed entrepreneurs will decrease from \u20ac1,200 in 2026 to \u20ac900 in 2027. This means that a slightly larger part of your profit will be taxed. An even bigger change is planned for new entrepreneurs. The additional starter\u2019s deduction is currently \u20ac2,123. In 2027, it is expected to fall to just \u20ac10 and disappear completely one year later.<\/p>\n\n\n\n

A tax deduction is not money paid to you by the tax authority. It reduces the income on which your tax is calculated. If a deduction falls by \u20ac2,000, this does not automatically mean that you will pay \u20ac2,000 more in tax. The final difference will be smaller and will depend on your income and other deductions.<\/p>\n\n\n\n

If your business is still growing, this information may be worrying. It is best to treat it as a reason to plan more carefully. When setting your prices and preparing your budget for 2027, consider putting aside a little more money for tax.<\/p>\n\n\n\n

Changes to tax deductions may be a good reason to review your business structure. Find out how a sole proprietorship differs from a B.V. here.<\/a><\/p>\n\n\n\n

Your tax may also increase because of changes to tax brackets<\/h2>\n\n\n\n

The government plans to adjust tax brackets and tax credits for inflation by less than usual. In practice, this means that you may pay slightly more tax even if your income does not increase significantly.<\/p>\n\n\n\n

The government has not announced one large tax increase for all entrepreneurs. The higher tax burden will instead come from several smaller changes: lower deductions, a small adjustment to tax rates and a smaller inflation adjustment to tax brackets.<\/p>\n\n\n\n

The exact effect will depend on your situation. Before 2027 begins, it may be useful to ask your accountant to check your advance tax payments. This can help you avoid a large additional payment after filing your annual tax return.<\/p>\n\n\n\n

Would you like to understand which types of income are taxed? Read how Box 1, Box 2 and Box 3 work in the Netherlands here.<\/a><\/p>\n\n\n\n

Do you use your private car for business? You can deduct \u20ac0.25 per kilometre<\/h2>\n\n\n\n

This is a positive change. The rate for using a private car for business journeys has increased from \u20ac0.23 to \u20ac0.25 per kilometre. The new rate has applied since 1 January 2026.<\/p>\n\n\n\n

If you drive 8,000 business kilometres during the year, you can include \u20ac2,000 as a business expense instead of the previous \u20ac1,840. The rate of \u20ac0.25 covers fuel, insurance, repairs and other costs of using your private car. You still need to keep a mileage record showing the date, number of kilometres, purpose of the journey, starting point and destination.<\/p>\n\n\n\n

\n

The rate in the eFaktura.nl Mileage Log has already been updated to \u20ac0.25 per kilometre.<\/strong> You can therefore record your business journeys using the current rate straight away.<\/p>\n<\/blockquote>\n\n\n\n

Do you have an older company car? Check its age<\/h2>\n\n\n\n

The rules for the favourable tax treatment of older company cars that are also used privately are changing.<\/p>\n\n\n\n

From 2027, these rules are expected to apply to cars that are at least 17 years old. From 2028, the minimum age will increase to 20 years. If your car no longer meets the age requirement, the amount added to your taxable income may increase.<\/p>\n\n\n\n

This does not mean that an older company car will no longer be worthwhile in every situation. Before the end of the year, it may be useful to compare the cost of keeping the car as a company asset with transferring it to your private assets.<\/p>\n\n\n\n

Do you employ staff? Prepare your budget for the new rules<\/h2>\n\n\n\n

From 2027, the minimum wage for employees aged 16 to 20 is expected to increase. If you employ young people, include the higher wages and related costs in your budget for the coming year.<\/p>\n\n\n\n

Contracts without guaranteed working hours are also expected to change in the following years. From 2028, employees carrying out regular work should receive a contract that states their minimum and maximum working hours.<\/p>\n\n\n\n

New rules are also planned for non-compete clauses. Employers will need to clearly explain why such a clause is necessary, define its duration and geographical area, and pay compensation to the employee.<\/p>\n\n\n\n

Do you use workers from an external company? Check the provider<\/h2>\n\n\n\n

Companies that supply workers to other businesses will become subject to a licensing system. The new rules are particularly relevant to construction, logistics, manufacturing and other sectors that often use temporary staff.<\/p>\n\n\n\n

If you hire workers through another company, you will need to check whether that company is legally allowed to provide these services. The rules will not automatically apply to every independent subcontractor. The way the work is organised and supervised will be important.<\/p>\n\n\n\n

The Netherlands continues to invest in business and economic growth<\/h2>\n\n\n\n

Lower tax deductions are less favourable for sole proprietors. At the same time, the Dutch government is planning major investments in housing, energy and innovation.<\/p>\n\n\n\n

A total of \u20ac7 billion is expected to be invested in housing construction and renovation by 2035. For construction, renovation and installation companies, this may create new business opportunities, although the funding will enter the market gradually.<\/p>\n\n\n\n

The Netherlands remains a market with strong demand for services, skilled professionals and new solutions. These tax changes may require you to review your prices or set aside more money for tax, but they do not make running a business unprofitable. For now, prepare your budget carefully and check which rules apply to your specific situation.<\/p>\n\n\n\n

Sources:<\/em> Rijksoverheid.nl<\/em><\/a>,<\/em> KVK.nl<\/em><\/a> oraz<\/em> Ondernemersplein.nl<\/em><\/a>.<\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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