The tax rates in Box 2 will remain unchanged in 2027. The threshold for the first tax bracket will rise from €68,843 to €69,607 due to inflation. Do you have a tax partner? In that case, the tax bracket threshold is €139,214 (for both of you combined). The limit for excessive borrowing from your own private limited company remains at €500,000.
| Tax rate 2027 | |
|---|---|
| € 0 t/m €69,607 | 24.5% |
| > €69,607 | 31% |
Corporate income tax rates (vennootschapsbelasting) will also remain unchanged:
| Tax rate 2027 | |
|---|---|
| € 0 t/m € 200,000 | 19% |
| > € 200,000 | 25.8% |
| Corporate income tax | 19% | 25.8% | 19% | 25.8% |
| Box 2 | 24.5% | 24.5% | 31% | 31% |
| Total | 38.85% | 43.98% | 44.11% | 48.8% |
"},"title":"Taken together, corporate income tax and Box 2 result in the following tax burden"},{"componentType":"sectionTitle","title":"Fewer tax benefits for starting entrepreneurs subject to personal income tax"},{"componentType":"paragraph","richBody":{"value":"
The start-up deduction is expected to be phased out almost entirely on January 1, 2027. In 2026, this deduction will still amount to €2,123. The startup deduction for individuals with a disability is expected to be phased out on January 1, 2029. This provision applies to entrepreneurs receiving disability benefits. They must devote at least 800 hours per year to their business, instead of the usual 1,225 hours.
The arbitrary depreciation for new entrepreneurs will also be phased out, expected to take effect in 2028. As a result, you will no longer be able to depreciate investments on an accelerated basis.
"}},{"componentType":"sectionTitle","title":"Stock options more attractive for startups and scale-ups"},{"componentType":"paragraph","richBody":{"value":"The tax rules on stock options for employees of startups and scale-ups are changing. Under certain conditions, you will not pay tax until you sell the shares. Under certain conditions, only 65% will be taxed as wages in Box 1. Currently, the tax may already be due as soon as the shares become tradable. The intended effective date is January 1, 2027.
The law also defines when a company qualifies as a startup or scale-up. Among other things, the company must be capable of rapid growth, be scalable, and offer innovative products or services. The Netherlands Enterprise Agency (RVO) assesses whether the company meets these criteria.
"}},{"componentType":"sectionTitle","title":"Other measures"},{"actionAccordionList":[{"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Are you classified as a business owner for income tax purposes? If so, you can continue to take advantage of the 12.70% SME profit exemption in 2027, and the self-employed person’s deduction will decrease from €1,200 to €900.
"}}],"title":{"value":"Key tax deductions will remain in place
"}},{"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The business discontinuation allowance is expected to be reduced by 75% starting in 2027. Both provisions will be phased out completely in 2030. This proposal is linked to the new rules for stock options at startups and scale-ups.
"}}],"title":{"value":"Reduced deduction when ceasing business operations or partnering with a spouse (Income Tax for entrepreneurs)
"}},{"paragraphs":[{"componentType":"paragraph","richBody":{"value":"Sustainable investments are becoming more tax-efficient. The proposal increases the energy investment deduction from 40% to 45.5% effective January 1, 2027. If you invest in a business asset on the Energy List, you may deduct 45.5% of the investment amount from your taxable income in addition to the regular depreciation.
"}}],"title":{"value":"Greater tax benefits for sustainable investments
"}},{"paragraphs":[{"componentType":"paragraph","richBody":{"value":"According to the coalition agreement, the business succession programs, the BOR and DSR, will remain in place. When a business is transferred to the next generation, an exemption from gift and inheritance tax may apply. The exemption amounts to over €1.5 million. A 75% exemption applies to the amount exceeding that threshold. To qualify, you must meet certain conditions.
"}}],"title":{"value":"Business succession continues to receive tax relief
"}},{"paragraphs":[{"componentType":"paragraph","richBody":{"value":"The “youngtimer” rule calculates the additional tax liability for older cars based on their current market value. The rate is 35%. For other business vehicles, the rate is generally 22% of the list price. As a result, the additional tax liability may be lower. The proposed age limit is 17 years in 2027 and 20 years starting in 2028. Previously, a limit of 25 years had been planned for both years.
"}}],"title":{"value":"Youngtimer scheme becomes more accessible
"}}],"componentType":"actionAccordion"},{"componentType":"sectionTitle","title":"Review the impact on business and personal assets"},{"componentType":"paragraph","richBody":{"value":"These plans may have implications for your business, investments, and business succession. They may also affect the division between business and personal assets. Therefore, don’t just evaluate each measure individually; consider the overall impact.
"}},{"componentType":"sectionTitle","title":"Good to know"},{"componentType":"paragraph","richBody":{"value":"The Budget Day proposals are not yet final. The minority government has submitted the plans, but both the House of Representatives and the Senate may still amend, supplement or reject them. Following the general political debates, the Tax Plan will undergo detailed parliamentary review. According to the current schedule, the Senate is expected to vote around 15 December 2026.
Written based on the situation as of 16 September 2026.
The information provided by ING in this article does not constitute an offer, advice or financial service. Its sole purpose is to inform you and provide practical insights. We recommend consulting a specialist regarding your financial and wealth planning at all times. Although this article has been prepared with the utmost care, inaccuracies or omissions may occur. ING accepts no liability for any damage arising from the use of the information provided. No rights may be derived from this information. Any rates mentioned are indicative only and are not binding on ING. All rights reserved and subject to change. This publication is issued by ING Bank N.V., with its statutory seat in Amsterdam.
"}}]},"hasMacro":false,"id":"23a17d32-d770-4f6d-9cfd-5c98deef01b1","localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Wealth","url":"/en/personal/wealth"}},"componentType":"productHeader","coreHeader":{"body":"As an entrepreneur, you make long-term decisions. That’s why it’s important to know what will change in 2027, and what will remain the same. This will help you make decisions about your business, business succession, and assets held in your private limited company. Below, you’ll find the key proposals for 2027 and beyond.","headerImage":{"extension":"jpg","original":"https://assets.ing.com/asset/30cd5c53-6944-4c67-a9f6-fa3a936234bf/Sector-update-binnenhof-def-3_tcm162-202698.jpg","publishedAt":"2018-07-06T14:14:23Z","transformBaseUrl":"https://assets.ing.com/transform/30cd5c53-6944-4c67-a9f6-fa3a936234bf/Sector-update-binnenhof-def-3_tcm162-202698","type":"image","updatedAt":"2023-12-21T14:53:25Z","width":733},"title":"Key tax plans for entrepreneurs"}},"publishDate":"2026-09-17T13:00:39.727+02:00"}}