Prinsjesdag 2025: tax plans for eenmanszaken and partnerships

  • The basis
  • Edited 17 September 2025
  • 2 min
  • Managing and growing
  • Rules and laws

On Prinsjesdag 2025 (Budget Day in the Netherlands), the Dutch government presented new tax plans that will be important for eenmanszaken (sole proprietors) and several partnership forms (VOF, CV, and maatschap). Find out about the changes the government plans to make in 2026.

SBI codes have changed

Many SBI codes were updated in September 2025. Please check whether the description of your business activities is still correct.

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What does Budget Day mean for you?

During Prinsjesdag 2025, the Dutch government presented its plans for 2026. Find out what will change for businesses. Visit Business.gov.nl to see the complete overview of government plans.

Income tax

If you have an eenmanszaak (sole proprietorship), VOF (general partnership), maatschap (professional partnership), or CV (limited partnership) in the Netherlands, you must pay income tax on your personal income. This is calculated in 3 boxes.

After you have calculated the tax in the 3 boxes, the amounts can be deducted. Depending on your situation, you may be eligible for tax credits and entrepreneurial deductions. The amount that remains is the tax you must pay.

Rates and amounts change in Box 1

The rates in Box 1 for income from employment, benefits, and home ownership will change in 2026. Next year, you will pay 35.7% tax in the first bracket on your income up to €38,883. In 2025, the upper limit of the first bracket was €38,441, and you paid 35.82% tax.

In the second bracket, you will pay a higher percentage of tax in 2026: 37.56% instead of 37.48% in 2025. The upper limit has also increased: from €76,817 in 2025 to €79,137 in 2026.

In the third bracket, you will pay 49.5 % tax next year on your income above €79,137. This is the same as in 2025.

Different rates apply to people receiving the state pension (AOW).

Higher limit for profit distribution in Box 2

If you own 5% or more of the shares in a company, you have a substantial interest (aanmerkelijk belang). You may then receive profit distribution, a dividend. You paid 24.5% tax on profit distributions up to €67,804 in 2025. That percentage of tax applies up to €68,843 in 2026. Above that, you will pay 31% tax next year, as in 2025.

Box 3 taxes on savings and investments

In box 3, you pay tax on savings, debts, investments, and other assets. These are divided into 3 categories:

  1. Savings
  2. Debts
  3. Investments and other assets

In 2026, you will not pay tax on your assets up to €51,396. This is called the 'tax-free allowance'. In 2025, that amount was higher: €57,684.

You pay tax on your assets above €51,396. The Netherlands Tax Administration does not base this on the actual return, but on an estimated return on those assets. This is a percentage: the notional return.

The notional return that the Tax Administration will use in 2026 for the categories of savings and debts has not yet been announced. This will be done at the last minute, so that it reflects reality as closely as possible.

The notional return on investments and other assets goes from 6% to 7.78 %. This will include rental income and benefits from your own use of real estate in 2026.

Next year, you will pay 36% tax on the expected income. That is equal to the 2025 rate.

Tax deductions for entrepreneurs

Box 1 has a number of deductions. These are expenses you are allowed to deduct from your income, which means you pay less income tax. For example, the mortgage interest deduction for your own home or deductible gifts.

For entrepreneurs, there are the private business ownership allowance (zelfstandigenaftrek), the working partner’s abatement (meewerkaftrek), and the SME profit exemption (MKB-winstvrijstelling). You may apply these deductions at the maximum rate against the rate of the second bracket.

The private business ownership allowance will be further reduced in 2026. In 2025, it was still €2,470. In 2026, it will be less than half of that amount, €1,200. The reduction of this deduction has been underway for some time. The SME profit exemption, which usually has more impact on the tax you pay, remains the same: 12.7%.

Please note: it is not yet certain when the amendments to the law will take effect.

A legislative amendment must first be approved by the Lower and Upper Houses of parliament (Tweede en Eerste Kamer). After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch), the law can take effect.

An Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree also applies only after publication in the Staatsblad or Staatscourant.

Find out more

Visit Business.gov.nl to see the complete overview of government plans that are important to your business. Or find out more about Budget Day on KVK.nl.

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