What Will Change for Entrepreneurs in 2026?

Introduction

2026 brings significant changes for entrepreneurs. From rising minimum wages to new tax rules and stricter enforcement—you need to know what is coming to avoid unpleasant surprises. This blog covers the most important changes and offers practical tips on how to prepare.

1. Minimum Wage Increases to €14.71 per Hour

Do you employ staff? From 1 January 2026 you must take into account a higher statutory minimum wage.

New Minimum Wages (2026):

·       21 years and older: €14.71 per hour (was €14.40)

·       20 years: €11.77 per hour

·       19 years: €8.83 per hour

·       18 years: €7.36 per hour

·       17 years: €5.81 per hour

For a full‑time employee working 40 hours per week this equals approximately €2,550 gross per month instead of €2,500.

What to do:

·       Adjust your personnel budget

·       Update employment contracts with the new rates

·       Check whether employees covered by a CLA already earn more than these statutory minima (many sectors apply higher CLA wages)

·       Make sure your payroll is correctly updated as of 1 January

2. Mandatory Trade Register Verification (RVO Portal)

As of 1 January 2026 a new obligation applies: you must verify your company details in the Dutch Trade Register.

How does it work?

·       You receive a request via the RVO verification portal

·       You have 7 working days to check and, if necessary, correct your company details

·       This is a legal obligation—failure to respond can lead to enforcement measures

What to do:

·       Make sure your login details for “Mijn KVK” are available

·       Check that your company data is up to date (address, activities, etc.)

·       Update your details immediately if anything has changed

·       Keep the verification confirmation for your records

3. 2026 Tax Plan: What Changes Fiscally?

The 2026 Tax Plan introduces changes in several tax boxes. These are the most relevant for entrepreneurs.

Box 1 (Income Tax)

·       New: The tax brackets and thresholds shift

·       Effect: Depending on your profit, your effective tax burden may increase or decrease

·       Tip: Ask your bookkeeper or tax adviser to recalculate your 2026 position and provisional assessment

Box 2 (Substantial Interest)

Do you hold 5% or more of the shares in your private limited company (as a director‑major shareholder)?

·       Change: The threshold for the lower Box 2 rate on dividends moves up

·       Effect: More room to distribute dividends at the lower rate if you plan well

·       Tip: Review your dividend distribution strategy with your adviser

Box 3 (Assets/Investments)

·       Change: The tax‑free allowance goes down and the deemed return on “investments and other assets” goes up

·       Effect: Box 3 tax may increase for entrepreneurs with private assets and investments

·       Tip: Re‑evaluate your asset allocation and investment strategy

Self‑Employed Deduction

·       Update: The self‑employed deduction is further reduced to €1,200 (was €2,470 in 2025)

·       Effect: Less deduction, so potentially more tax to pay

·       Tip: Make optimal use of other deductions (home office, training, facilities, etc.) where possible

4. False Self‑Employment: End of the “Soft Landing”

Important for clients hiring freelancers: as of 1 January 2026 the “soft landing” policy on false self‑employment ends.

What does this mean?

·       The Tax Administration will again enforce fully and can impose fines in cases of deemed employment relationships

·       This primarily affects companies that structurally work with freelancers (zzp) in roles that actually resemble employment

Checklist: Is your freelancer relationship truly independent?

·       Does the freelancer work for multiple clients?

·       Does the freelancer determine his/her own working hours?

·       Do they use their own tools/equipment?

·       Do they bear their own entrepreneurial risk?

·       Is there no relationship of authority or employer‑like control?

If these points are not sufficiently clear, your company runs a real risk of additional assessments and fines.

What to do:

·       Review your freelancer contracts and working arrangements

·       Clearly document that freelancers operate independently as entrepreneurs

·       Keep proper documentation in your files (assignments, invoices, communication)

·       Consult your tax adviser if in doubt

5. Small Businesses Scheme (KOR): Threshold Remains €20,000

If your turnover is low, you can use the Dutch Small Businesses Scheme (KOR): a VAT exemption without VAT returns.

Conditions in 2026:

·       Threshold: Maximum €20,000 turnover per year (unchanged)

·       Condition: Your turnover in both 2024 AND 2025 must not have exceeded €20,000

·       Registration: Before 3 December 2025 to apply from 2026

Advantages:

·       No periodic VAT returns

·       Less administrative burden

Disadvantage:

·       You cannot reclaim input VAT on your purchases and investments

What to do:

·       Check whether your turnover remains below €20,000

·       Register for the KOR if you qualify and it suits your situation

·       Keep your turnover records accurate and up to date

6. Tap Water Tax: Higher Burden for Heavy Users

For water‑intensive businesses, costs will rise from 2026 onwards.

What changes?

·       The threshold from which higher water tax is due will shift in 2026

·       As of 2027 that consumption threshold will be abolished altogether, increasing the burden for high usage further

Who is affected?

·       Laundries, horticultural businesses, food processing companies, print shops

·       Any company with high mains water consumption

What to do:

·       Analyse your current water consumption

·       Investigate efficiency measures (re‑use, better equipment, leak checks)

·       Incorporate the expected extra costs into your budget and pricing

7. Energy Investment Allowance (EIA): Adjustments

If you invest in energy‑efficient assets (solar panels, insulation, high‑efficiency boilers), pay attention.

Change:

·       The EIA scheme becomes less favourable in 2026

·       The percentage of additional deduction may be reduced

What to do:

·       Check the most recent EIA percentages and the current energy list before investing

·       Consider bringing forward planned investments to benefit from the current scheme if still possible

·       Coordinate investment timing with your tax adviser

8. WBSO (R&D Tax Incentive): Budget Increased

Good news: the budget for the Dutch R&D tax credit (WBSO) will increase.

What is WBSO?

·       A reduction in wage tax and social security contributions for R&D employees

·       Supports innovation and product or software development

·       Can provide a substantial discount on gross wage costs for qualifying projects

Who benefits?

·       Companies in IT, software, technology, production and manufacturing

·       Start‑ups and SMEs with innovative R&D activities

What to do:

·       Assess whether your R&D activities qualify for WBSO

·       Ensure your technical and time registration meet WBSO requirements

·       Consider engaging a WBSO specialist if you are unsure

Checklist: Preparing for 2026

Work through this checklist to make sure you are ready:

·       Staff: Have the new minimum wages been implemented as of 1 January 2026?

·       Trade Register: Have your company details been verified via the RVO portal?

·       Taxes: Have you consulted your tax adviser about the impact of changes in Boxes

1–3?

·       Freelancer contracts: Have you reduced the risk of false self‑employment as much as possible?

·       KOR: Have you checked your KOR status for 2026 (turnover below €20,000)?

·       Energy Investment Allowance: Have you reviewed the timing of energy‑efficiency investments?

·       WBSO: Have you explored opportunities for R&D support?

·       Water: Have you analysed your water consumption and any high‑risk usage?

·       Administration: Are your systems and processes ready for the 2026 rules?

About Us

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Disclaimer

This blog is for information purposes only and is based on data available in December 2025. For specific legal or tax advice you should always consult a professional adviser. A&T Partners accepts no liability for any inaccuracies or omissions.