Prinsjesdag 2026: New tax plans that affect BVs in the Netherlands

Corporate income tax remains unchanged

The corporate income tax rates have now remained unchanged for 3 years in a row. The tax bracket threshold will also remain the same in 2027.

The tax bracket threshold and the corporate income tax rate were divided into 2 brackets in 2024: a high and a low rate. In the first bracket, you pay the low rate of 19% corporate income tax on profits up to €200,000. So if your profit is €150,000, you pay €28,500 in tax.

Is your BV's profit more than €200,000? Then the amount above that falls into the second bracket. You pay the high rate of 25.8% on the amount above €200,000. View the overview of the tax rates for 2026.

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 BV 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 BV used.

Extra tax relief for innovation

The government intends to increase the maximum amount in the so-called innovation box  for profits from innovative research to €100,000 in 2027. That maximum is currently €25,000. As a result of the increase, your BV, for example, will be able to claim a larger reduction in corporate income tax.
 
The box is designed to encourage innovative research by your BV. You can apply to RVO for an R&D declaration for innovative activities. The profit your BV makes from these activities falls within the innovation box. The corporation tax rate for this box is 9%. The standard rate of corporate income tax is 19% on the first €200,000.

Abolishing the tax relief on staff discounts

The government intends to abolish 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 by utilising the WKR’s discretionary margin (vrije ruimte).

Lower tax on share options for startups and scale-ups

To make it easier to attract and retain talent, the tax rate on share options for employees of startups and scale-ups will be lowered. This means that employees will pay less tax on their share options. They will also only have to pay tax when they sell their shares, not before.

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 scheme. 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 plans that are important to your business. Or read more Budget Day articles on kvk.nl.