Prinsjesdag 2026 – What changes for you as an entrepreneur in 2027?

The briefcase is open, the plans of the Jetten minority cabinet for 2027 are on the street. This Budget Memorandum sends a clear message to entrepreneurs: the tax benefits for self-employed persons and sole proprietorships are being significantly reduced, while there are some windfalls for private limited companies and sustainable companies.

Although the cabinet does not have a majority, the Chambers still have to definitively approve the plans, but these are the most important measures on which you must now organize your business operations.

1. Freelancers and Sole Proprietorships: Tax Benefits Shrinking Rapidly

If you run a sole proprietorship, a general partnership (vof), or a professional partnership (maatschap), your taxable profit will likely increase in 2027. The government is accelerating the phase-out of tax deductions for entrepreneurs:

· Self-employed person's deduction reduced: This had been expected for some time, but in 2027, the self-employed person's deduction will definitely drop from €1,200 to €900.

· Start-up deduction virtually eliminated: This is the biggest blow for new entrepreneurs. In 2027, the start-up deduction will plummet from €2,123 to just €10 and disappear completely in 2028. There will be no transitional arrangement. Do you have a profit of around €60,000? Then this change could easily cost you an extra €900 in tax per year.

· Assisting partner deduction & Cessation deduction: Did your partner always assist without pay? The deduction for assisting partners will drop by 75% in 2027 and disappear entirely in 2030. The same applies to the cessation deduction (an exemption upon the sale or closure of a business), which will decrease from €3,630 to €908.

· SME profit exemption: Fortunately, a stable factor; this remains unchanged at 12.7% for 2027.

2. BVs and Director-Major Shareholders: Calm on the home front and an innovation boost

For private limited companies (BVs), the plans are considerably more lenient:

· Corporate income tax (Vpb): The low corporate tax rate remains stable at 19% for the third consecutive year on profits up to €200,000. The threshold for this bracket also remains unchanged.

· Innovation box: A significant boost for innovative companies. The maximum amount eligible for favorable taxation under the flat-rate innovation box scheme is rising sharply: from €25,000 to €100,000.

· Employee stock options: Start-ups and scale-ups will find it easier to attract talent. Employees will only be required to pay tax on their stock options when they actually sell the shares, rather than at the moment the option is exercised.

3. Business Driving & Fleet Management

Do you drive for business purposes or have staff on the road? Then pay close attention to the revised car regulations:

· Youngtimer' scheme scaled back: The threshold for the favorable 'youngtimer' tax treatment (where the taxable benefit is based on current market value rather than list price) was set at 15 years. This was originally intended to rise to 25 years, but the government has now opted for a phased increase: to 17 years in 2027 and to 20 years from 2028 onwards. Note: transitional arrangements apply to existing cars.

· Additional employer levy for fossil-fuel cars: Do you provide a petrol, diesel, or hybrid car to your employee? For new cars registered from 2027 onwards, you—as the employer—will be required to pay a 'pseudo-final levy' of 12% of the list price per year. You are not permitted to pass this cost on to the employee.

· Mileage allowance: The maximum tax-free travel allowance and deductible mileage reimbursement rate is set at €0.25 per kilometer (this applies retroactively, starting from the beginning of 2026).

· Fuel: The excise duty discount on petrol and diesel is being extended until the end of 2027, slowing the rate at which pump prices rise.

4. Energy, Personnel & VAT

· Energy Investment Allowance (EIA): Are you planning to invest in sustainable business assets or buildings? The EIA rate will rise from 40% to 45.5% in 2027, making green investments more tax-efficient.

· Labor market and unemployment benefits (WW): The plan to halve the maximum duration of unemployment benefits has been postponed to January 1, 2029. Additionally, the proposal to lower the maximum daily wage has been completely scrapped, offering employers some relief regarding wage and social security costs.

· VAT on ornamental horticulture: Do you operate in the ornamental horticulture or agricultural sector? Be prepared: the VAT rate on flowers and plants will increase from 9% to 21% as of January 1, 2028.

About Us

A&T Partners supports entrepreneurs, sole traders, and small businesses with legal, tax, and administrative advice. From incorporation to growth—we are by your side.

Want to know more? Visit our website or call us.

Disclaimer

This blog is for informational purposes and is based on current data (October 2026). Consulting a professional advisor is always recommended for specific legal or tax advice. A&T Partners accepts no liability for any omissions or inaccuracies.