The Dutch State Secretary for Finance has previewed a four-bill 2027 tax package—to be formally announced on 15 September 2026—featuring cuts to property transfer taxes for investors, expanded energy investment allowances rising from 40% to 45.5%, and implementation of the OECD's Safe Harbour Minimum Tax rules retroactive to 1 January 2026.
The Dutch State Secretary for Finance has informed Parliament, via a letter, of a provisional outline of measures expected to be included in the 2027 Tax Plan package on 10 June 2026.
The complete package is scheduled to be presented on Prinsjesdag, 15 September 2026. It is expected to consist of four bills: the Tax Plan 2027 Bill, the Other Tax Measures 2027 Bill, the Safe Harbour Rules for the Minimum Tax Act 2024 Bill, and the Fiscal Incentives for Startups and Scale-ups Bill.
The key initiatives pertain to lowering property transfer taxes for investors, extending fuel excise duty discounts, and implementing new tax incentives for startups and scale-ups. The provisional measures also address technical maintenance of tax laws and the codification of judicial rulings to ensure clarity for citizens and businesses.
Beyond domestic policy, the report tracks international tax agreements and various European Union initiatives regarding minimum taxation and digital economy levies. Finally, it notes the operational impact of these changes on the Tax Administration, highlighting potential delays in maintenance and increased risks of system failures due to high implementation demands.
Tax Plan 2027 Bill contains policy regarding the tax burden framework for the coming year and fiscal measures with budgetary consequences linked to the 2027 budget.
Other Tax Measures 2027 Bill focuses on technical maintenance of tax legislation to keep it understandable for citizens and businesses. These measures generally have no budgetary impact and are intended to fix errors or codify court rulings.
Safe Harbour Rules for the Minimum Tax Act 2024 Bill implements changes resulting from the OECD’s “Side-by-Side” agreement reached in January 2026. It aims to have these rules take effect retroactively from 1 January 2026.
Fiscal Incentives for Startups and Scale-ups Bill replaces the definition of “starting companies” with “startup” and “scale-up” categories, bringing their shares or profit certificates under the capital gains tax system. It also proposes a measure for employee participation, where taxation occurs at the disposal of shares with a narrowed tax base of 65%.
Key measures in the Tax Plan 2027 bill
The provisional overview includes several significant changes for 2027 and beyond:
- Real estate and housing: A reduction in the transfer tax for non-resident owners (private investors) from 8% to 7% for homes they do not occupy themselves. Additionally, a new exemption is introduced for social housing corporations transferring property to each other.
- Income and labour: The untaxed travel allowance will increase from EUR 0.23 to EUR 0.25 per kilometre, retroactive to 1 January 2026. Conversely, the starter’s deduction for entrepreneurs will be phased out, being reduced in 2027 and fully abolished by 2028.
- Consumption and environment: The VAT rate on floriculture (flowers, plants, etc.) will increase from 9% to the standard 21% starting 1 January 2028. The fuel excise discount on gasoline is extended through 2027 but will expire in 2028. Alcohol excise duties will be indexed annually starting in 2027 to keep pace with inflation.
- Business incentives: The Energy Investment Allowance (EIA) deduction percentage will increase from 40% to 45.5%. There is also a proposed temporary 50% reduction in motor vehicle tax (MRB) for delivery vans used by entrepreneurs, and a reduction to nil for trucks, for the second half of 2026.
Key measures in the Other Tax Measures 2027 Bill
This bill includes more technical adjustments:
- Youngtimer scheme: Codification and correction of the “youngtimer” car tax rules, where the age limit for these vehicles is shifting from 16 to 25 years by 2027.
- Legal clarifications: It clarifies that the CO2 levy for greenhouse horticulture applies to the partnership itself (e.g., a VOF) rather than individual participants. It also removes the “non-businesslike presumption” in business mergers and splits to align with EU directives following a Supreme Court ruling.
- International and procedural: A refund scheme is introduced for “U-turn investors” (Dutch residents receiving Dutch dividends through foreign investment funds) following a 2024 Supreme Court ruling. It also provides the Benefits Office (Toeslagen) more time (until 2028) to fully implement electronic messaging.
Legislative roadmap and independent bills
Beyond the main package, several independent bills are planned for submission to the House of Representatives between late 2026 and early 2027.
These include legislation for camera surveillance for excise goods (Q4 2026), proactive service and data sharing (Q4 2026), and a new Union Customs Code (Q1 2027).
The government is also monitoring various European trajectories, such as the BEFIT proposal for a harmonised corporate tax base and the Head Office Taxation directive for SMEs.
