The Dutch government published the Belastingplan 2027 on 15 September.
There are no sweeping reforms in it, but a long list of smaller changes will affect employees, business owners and savers.
Parliament votes on the legislation in the autumn of 2026, so the details can still change, although most tax plans survive the debate largely intact.
If your income comes from a salary or a pension, the first two income tax brackets in Box 1 go up.
The first rises from 35.75% to 36.23% and the second from 37.56% to 38.16%, while the top rate stays at 49.50%.
The practical effect is that you pay slightly more tax on the same income.
There is better news on travel.
Your employer may pay you 0.25 euros per business kilometre tax-free, including your commute, up from 0.23 euros.
That higher figure already applies retroactively from 1 January 2026 and the Belastingplan 2027 writes it into law, so it is worth checking what you have been paid this year.
Employers can choose to pay less, and the amount is set by your contract or CAO.
Deductions for the self-employed
The plan takes a bigger toll on people who work for themselves.
The zelfstandigenaftrek, the deduction for self-employed people, shrinks from 1,200 euros to 900 euros in 2027.
The startersaftrek, the extra deduction for new entrepreneurs, is cut to 10 euros and will be repealed entirely in 2028.
The deductions for business closure and for a helping partner are also being cut.
Nothing is replacing any of them, so most self-employed people will see their taxable income go up.
A couple of changes work in the other direction.
If you use your car for business and keep a kilometre log, you can deduct 0.25 euros per business kilometre.
Cars used for business will also count as youngtimers once they are at least 17 years old in 2027, rising to at least 20 years old in 2028.
Employers have their own bill to plan for.
The premium for the AOF disability fund rises from 6.27% to 6.67% for small employers and from 7.63% to 8.03% for larger ones, which makes staff more expensive.
Those percentages sit outside the tax bill itself and are set separately.
On the positive side, the EIA, a deduction for business investment in energy-saving equipment, goes up to 45.5% of the investment.
Investments, crypto and property
For now the government will carry on taxing estimated returns on investments, cryptocurrency and rental property.
A system that would tax actual returns has been proposed, but the bill has stalled in the Senate and the cabinet has pushed a decision back to the spring of 2027, which makes the original start date of 2028 look unlikely.
Part of the delay is an unresolved question about whether investment gains should be taxed every year or only when you sell.
Whichever system eventually arrives, it pays to keep thorough records of interest, dividends, rental income, costs and asset values.
If you are buying a home you will not live in yourself, the transfer tax on those properties drops from 8% to 7% in 2027.
The 2% rate for your own home and the exemption for young first-time buyers stay as they are, and the rate for business property remains 10.4%.
The government has also proposed scrapping the deduction for medical costs that your health insurance does not reimburse, with the change expected to take effect from 2028.
Until then it can still be claimed for things such as certain medicines, medical aids, doctor-prescribed diets and travel costs for treatment.
All of which gives a few reasons to look at your own situation before the end of the year.
If you are weighing a large business expense such as a company car, the new rules may change what you can deduct.
If you have employees, budget for higher employer costs.
If you are about to start a business, starting in 2026 may be better, because the extra deduction for starters is nearly gone by 2027.
If you are buying a rental property, the transfer tax could be 1% lower in 2027 than in 2026.
And if you hold savings, investments or crypto in Box 3, start keeping good records now.
