Prinsjesdag 2026: tax plans for eenmanszaken and partnerships
- Edited 15 September 2026
- 4 min
- Rules and laws
- Managing and growing
On Prinsjesdag 2026 (Budget Day in the Netherlands), the Dutch government presented new tax plans that will be important for eenmanszaken (sole proprietorships) and several partnership forms (VOF, CV, and maatschap). Find out about the changes the government plans to introduce in 2027.
What does Budget Day mean for you?
During Prinsjesdag 2026, the Dutch government presented its plans for 2027. Find out what will change for businesses. Visit Business.gov.nl to see the complete overview of government .
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.
Changes in Box 1
The threshold for the highest tax rate will be frozen at €78,426 euros. The inflation adjustment for the highest tax bracket will be abolished. As a result, higher earners will be subject to the highest tax rate more quickly as their wages rise.
| 2027 | 2026 | |||
|---|---|---|---|---|
| 1st bracket | To €39,247 | 36.23% | To €38,883 | 35.75% |
| 2nd bracket | To €78,426 | 38.16% | To €78,426 | 37.56% |
| 3rd bracket | Above €78,426 | 49.50% | Above €78,426 | 49.50% |
Several tax deductions to end
Box 1 includes a number of tax deductions. These are costs that you can deduct from your income, thereby reducing the amount of income tax you pay. Examples include mortgage interest relief on your own home or tax-deductible charitable donations.
For business owners, these include the private business ownership (zelfstandigenaftrek), the co-working partner tax (meewerkaftrek), and the SME profit (MKB-winstvrijstelling). You may apply these deductions at the maximum rate against the rate of the second bracket. The government intends to abolish several of these allowances. As a result, your aggregate income will increase. This may have consequences for your benefits.
Private business ownership allowance
The private business ownership allowance (zelfstandigenaftrek), is being reduced from €1,200 to €900.
Tax relief for new companies
The tax relief for new companies (startersaftrek) will be reduced from €2,123 to €10 with effect from 1 January 2027. This is a tax relief that entrepreneurs may claim during the first 5 years after starting their business. From 1 January 2028, it will be abolished entirely.
Co-working partner tax relief
From 2027, the co-working partner tax relief (meewerkaftrek) will be reduced by 75%. This is a tax relief available to entrepreneurs whose partner works in the business on an unpaid basis. From 2030, the co-working partner tax relief will be abolished altogether.
Tax relief for new companies in case of occupational disability
Are you a new entrepreneur and do you receive invalidity benefit? If so, from 1 January 2029 you will no longer be entitled to the tax relief for new companies in case of occupational (in Dutch).
Discontinuation relief
From 1 January 2027, the discontinuation (stakingsaftrek) will be reduced from €3,630 to €908. This is a tax deduction for entrepreneurs who end their business. In 2030, the discontinuation relief will be abolished altogether.
Random depreciation for start-ups to end
Random for starting entrepreneurs will also be phased out from 2028. Do you make use of this deduction? If so, in 2027 you will still be able to depreciate assets more quickly. From 2028, you will have to follow the standard rules for depreciation.
Tax-free travel allowance increased
Do you use your private car for business journeys? If so, you may deduct €0.25 per business kilometre from your profit. This was previously €0.23. This measure applies from 1 January 2026. If you have staff who travel using their own transport, you may reimburse them up to €0.25 per kilometre tax-free.
Tax relief on staff discounts to end
The government intends to end the tax relief on staff discounts in 2027. Under the Work-Related Expenses Scheme (WKR) in 2026, for example, you may still offer your employees a 20% staff discount, up to a maximum of €500 euros. This could be for items such as clothing, airline tickets, or mortgage advice.
You currently do not have to pay wage tax on this amount.
From 2027, you will still be able to offer staff tax-free discounts using the WKR’s discretionary margin (vrije ruimte).
Tax on tap water to rise
The government wants to increase the tax rate on tap water by €0.11 to €0.537 per cubic metre (m³) in 2027. According to the government, this will mean an average household will pay €15 more in tax per year.
Also, from 2027, you will pay tax on all the tap water your business uses. The tax ceiling of 50,000 m³ of tap water will be abolished.
In 2026, you only pay tax on the first 50,000 m³ of tap water you use. If you use more than 50,000 m³ of water, you will not have to pay tax on that extra amount in 2026. In 2025, you only paid tax on the first 300 m³ of tap water your business used.
Changes to the youngtimer scheme
Do you have a company car that is 16 years old or older, a so-called 'youngtimer'? If so, you can make use of the youngtimer . The age limit for this scheme is being raised:
- From 1 January 2027, the scheme will apply to cars aged 17 years or older.
- From 1 January 2028, the scheme will apply to cars aged 20 years or older.
Previously, the plan was to raise the age limit to 25 years, but that has been scrapped.
When will the new plans 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 that are important to your business. Or find out more about Budget Day on KVK.nl.
