Belastingplan 2027: what is on the table for SMEs and directors

On Prinsjesdag, 15 September 2026, the 2027 Tax Plan (Belastingplan 2027) package was presented. This piece lists the points that matter for you as an SME entrepreneur, starter or director and majority shareholder (in Dutch: directeur-grootaandeelhouder, or DGA). One thing up front: these are proposals that still have to pass both houses of parliament. Plenty can still change along the way. Status of this overview: 15 September 2026.

The bigger picture

The government is caretaker (demissionair) and relies on a minority in parliament. That makes the chance of changes during the debate greater than usual. What is on the table now is a starting point, not an end point. The final decisions are usually only made in December, taking effect on 1 January 2027. Good to know what it is about, but not something to overhaul your administration or planning for right now.

For you as a sole proprietor or partnership

The trend that started years ago continues: the entrepreneur deductions are getting smaller, which pushes your taxable profit up.

Self-employed deduction (zelfstandigenaftrek). This keeps phasing out along the existing path and drops to € 900 in 2027.
SME profit exemption (mkb-winstvrijstelling). This is not among the announced changes and is expected to stay at 12.7 percent of profit after the entrepreneur deductions.

Extra attention for starters

If you are just starting or have just started, the plans are significant:

Starter’s deduction all but gone. The intention is to abolish the starter’s deduction (startersaftrek, now € 2,123) from 2027. Technically a symbolic amount of € 10 remains in 2027. In practice this benefit falls away.
Accelerated depreciation for starters disappears from 2028. The option to depreciate investments early as a starter ends.
Starter’s deduction for disability is abolished from 2029.

Planning to start soon? Worth weighing this in. Not as a reason to rush, but to have realistic expectations about your first years.

For you as a director with a BV

Corporate income tax (vennootschapsbelasting). Not among the announced changes, and expected to stay at 19 percent up to € 200,000 profit and 25.8 percent above that.
Box 2 (substantial interest). No announced change here either: expected to keep two brackets of 24.5 percent and 31 percent for money you take out of your BV into private hands.
Customary salary (gebruikelijk loon). Remains a point of attention in your yearly trade-off between salary and dividend.
Transfer tax on investment property. If you buy a home you will not live in yourself, for example to let, the transfer tax (overdrachtsbelasting) goes down from 8 to 7 percent.

Box 1: first and second bracket up

The tax rates in the first and second bracket of box 1 (income from work and home) are going up. The top rate in the final bracket stays the same. This affects both sole proprietors and your own salary as a director.

Box 3: still a deemed return for now

The move to a tax on the actual return is being postponed further. For now box 3 stays as it is, with deemed returns (a flat-rate system). If you hold assets in box 3, such as savings, investments or a second property, bear in mind that the rules will still change in the coming years. Do not act on loose reports, but look at your own situation once the legislation is settled.

Do you have staff?

A few points that affect your payroll and employer costs:

Higher employer costs. From 2027 you pay higher premiums as an employer (a freedom contribution, vrijheidsbijdrage) to fund defence spending.
Untaxed mileage allowance up. This goes to € 0.25 per kilometre, with retroactive effect from 2026 (it was € 0.23).
Staff discount becomes taxable. If you give staff a discount on products from your own company, the partial exemption from payroll tax for that lapses.
Car with emissions. For employees with a company car, an extra levy on cars with emissions applies from 2027. This was already known.

Investing and going greener

Energy investment allowance (EIA) improved. The allowance for energy-saving business assets goes up from 40 to 45.5 percent from 2027. If you are considering such investments, that becomes more attractive.

For startups and scale-ups

Share options taxed only on sale. There is a separate bill to have employees who receive share options in a start-up or scale-up pay tax only when they sell, rather than earlier. That makes it easier to attract and retain talent without an immediate tax burden for the employee.

What does this mean for you now?

The short answer: do nothing yet on the basis of these proposals. Two reasons. The plans can still change during the debate, and good timing calls for your whole picture, not one single measure. Bringing an investment forward can be tax-efficient and at the same time put pressure on your cash flow.

What you do do: note down the points that affect you and take them into the conversation towards the turn of the year, when the plans are final. For more on how to read Prinsjesdag sensibly, see Prinsjesdag: what does it mean for you as an entrepreneur?.

Important caveat

This overview is high level and based on the plans announced on Prinsjesdag. They are proposals that have not yet been adopted, and the amounts and percentages mentioned can still change during the debate. The final decisions are usually only made in December. For your own situation, always check the official sources or talk to us, and do not base decisions on this article alone.

You can find the official documents at:

How we do this at Confidato

We keep track of the tax developments and translate them into what they mean for your business, in plain language. As soon as the plans are final, we look together at the points that apply to you and at the timing around the turn of the year. That way you are not reacting to headlines, but to what actually changes for you.

Discuss what this means for you →