Prinsjesdag is behind us once again. On September 15, 2026, the government presented its plans for 2027. As an entrepreneur, you don't need to know every detail of the Budget Memorandum. Still, there are several changes worth reviewing in advance.
The Prinsjesdag 2026 plans for entrepreneurs affect different types of business owners. Are you self-employed? Among other things, you'll have to deal with lower tax deductions. Do you have employees or company cars? Changes are planned there as well. And if you're looking to invest, there are several interesting opportunities to consider.
We'll take you through the most important tax changes for entrepreneurs and explain what to keep an eye on as 2027 approaches.
One important thing to know in advance: the 2027 Tax Plan is not yet final. The House of Representatives and the Senate still need to consider the proposals, so changes may still be made.
Are you self-employed or do you have a sole proprietorship? Pay attention to your deductions
For entrepreneurs who pay income tax, one of the most important changes involves business deductions.
The self-employed person's deduction has been gradually reduced for several years. In 2026, it amounts to €1,200. According to the plans, the self-employed person's deduction in 2027 will decrease to €900.
To qualify for the self-employed person's deduction, you must, among other things, be considered an entrepreneur for income tax purposes and meet the hours criterion. Because of the reduction, you'll be able to deduct less from your profit in 2027. This may ultimately affect how much income tax you pay.
There are even more changes for new entrepreneurs. The start-up deduction currently amounts to €2,123, but according to the plans, it will be reduced to €10 in 2027. From 2028, this deduction is expected to disappear completely.
The start-up deduction for entrepreneurs with a disability will also eventually be abolished. This is scheduled for 2029.
The self-employed person's deduction in 2027 and the changes for new entrepreneurs mean it's wise not to automatically assume that the same deductions from previous years will still apply.
Not all benefits are disappearing
Amid all the changes, one thing is set to remain the same. Under the current plans, the SME profit exemption will remain at 12.7%.
This exemption applies to entrepreneurs for income tax purposes and does not have an hours criterion. The exemption is calculated on your profit after business deductions have been applied.
That distinction is important. For example, if you don't meet the hours criterion for the self-employed person's deduction in 2027, that doesn't automatically mean you're not entitled to the SME profit exemption.
However, the reduction of other deductions may change your taxable income. This can also affect matters where your aggregate income is taken into account.
Planning to invest? Take a look at the schemes for 2027
The Prinsjesdag 2026 plans for entrepreneurs aren't only about higher costs or lower deductions. There are also developments worth watching for entrepreneurs who want to invest.
One of these is the Energy Investment Allowance, or EIA. The government wants to increase the deduction percentage from 40% to 45% in 2027. This scheme is intended for certain investments in energy-efficient business assets and sustainable energy.
This doesn't mean that every sustainable purchase automatically qualifies for the EIA. The business asset must meet the conditions and appear on the applicable Energy List. Before making a major purchase, check whether the investment qualifies and which application rules apply.
For innovative businesses, the 2027 Tax Plan also includes a change. The government wants to expand the lump-sum scheme within the innovation box. The maximum amount under this scheme is expected to increase from €25,000 to €100,000.
Smaller private limited companies (BVs) that develop their own software or other qualifying innovative products may therefore have reason to take another look at this scheme.
Do you drive for business? Check what will change for your car
Many entrepreneurs use a car for their business every day. Several tax changes for entrepreneurs have also been announced in this area.
The tax-free mileage allowance is €0.25 per kilometre. If you use your private car for business trips as an entrepreneur, you can, subject to the applicable conditions, claim €0.25 per business kilometre as a business expense.
For entrepreneurs with an older company car, the youngtimer scheme is particularly important. The government has opted for a more gradual increase in the age threshold. According to the plans, the threshold will be 17 years in 2027. From 2028, it will be 20 years.
Do you have a car that is close to these age thresholds? Check each year whether it still falls under the scheme. This can make a difference to how the taxable benefit for private use is calculated.
Do you have employees? You'll face different changes
Not every measure in the 2027 Tax Plan affects self-employed entrepreneurs. Once you have employees, other issues come into play.
One important change concerns company passenger cars with CO2 emissions. From 2027, employers will face a pseudo-final levy on new fossil-fuel passenger cars that are also made available to employees for private use. This levy amounts to 12% of the car's list price per year.
A transitional arrangement applies to cars that were already made available before 2027. Employers planning to renew their vehicle fleet soon should therefore take the new rules into account.
Employee discounts are changing as well. The separate exemption for discounts on a company's own products or services is set to disappear. Currently, employers can still provide a certain amount of discount tax-free under specific conditions.
From 2027, such discounts may be processed through the discretionary scope of the Work-Related Costs Scheme (WKR). If you already use the WKR for other allowances and benefits, it will become even more important to keep track of how much discretionary scope you have left.
Some changes won't take effect until 2028
Not everything announced on Prinsjesdag will take effect immediately on January 1, 2027.
One example is the VAT rate for floricultural products. The government wants to increase the current rate from 9% to 21% starting January 1, 2028. This is relevant, among others, to entrepreneurs who sell flowers, plants, and flower bulbs.
According to the plans, hot-air balloon rides will also be subject to the 21% VAT rate instead of 9% from 2028.
Do you work in a sector affected by these changes? If so, you won't need to adjust your VAT administration immediately on January 1, 2027. However, it's wise to keep following developments so you're not caught off guard later.
What can you already do as an entrepreneur?
You don't need to completely overhaul your administration immediately after Prinsjesdag. After all, not all of the proposals are final yet.
You can, however, start looking at which tax changes for entrepreneurs are actually relevant to your situation.
Are you self-employed? Pay particular attention to your expected profit and the lower business deductions. Do you have employees? Check what the changes involving employee benefits and company cars could mean for you. Are you planning to invest? Find out in good time whether a tax scheme such as the EIA or innovation box could be relevant.
This is also a good time to check whether your administration is completely up to date. With current figures, it's easier to see what changes in taxes, deductions, and costs could mean for your business.
When will the plans become final?
The Prinsjesdag 2026 plans for entrepreneurs have been announced, but that doesn't automatically mean they're final.
The Tax Plan must first be considered by Parliament. Proposals can still be amended during this process. Only after approval will it be clear which measures will actually go ahead and in what form.
That's why it's wise not to base major financial decisions solely on the initial Prinsjesdag plans. Keep an eye on the final rules and then consider what they mean specifically for your business.
That way, you'll know which changes really need your attention and can prepare your administration and financial planning for 2027 in good time.
Prinsjesdag is behind us once again. On September 15, 2026, the government presented its plans for 2027. As an entrepreneur, you don't need to know every detail of the Budget Memorandum. Still, there are several changes worth reviewing in advance.
The Prinsjesdag 2026 plans for entrepreneurs affect different types of business owners. Are you self-employed? Among other things, you'll have to deal with lower tax deductions. Do you have employees or company cars? Changes are planned there as well. And if you're looking to invest, there are several interesting opportunities to consider.
We'll take you through the most important tax changes for entrepreneurs and explain what to keep an eye on as 2027 approaches.
One important thing to know in advance: the 2027 Tax Plan is not yet final. The House of Representatives and the Senate still need to consider the proposals, so changes may still be made.
Are you self-employed or do you have a sole proprietorship? Pay attention to your deductions
For entrepreneurs who pay income tax, one of the most important changes involves business deductions.
The self-employed person's deduction has been gradually reduced for several years. In 2026, it amounts to €1,200. According to the plans, the self-employed person's deduction in 2027 will decrease to €900.
To qualify for the self-employed person's deduction, you must, among other things, be considered an entrepreneur for income tax purposes and meet the hours criterion. Because of the reduction, you'll be able to deduct less from your profit in 2027. This may ultimately affect how much income tax you pay.
There are even more changes for new entrepreneurs. The start-up deduction currently amounts to €2,123, but according to the plans, it will be reduced to €10 in 2027. From 2028, this deduction is expected to disappear completely.
The start-up deduction for entrepreneurs with a disability will also eventually be abolished. This is scheduled for 2029.
The self-employed person's deduction in 2027 and the changes for new entrepreneurs mean it's wise not to automatically assume that the same deductions from previous years will still apply.
Not all benefits are disappearing
Amid all the changes, one thing is set to remain the same. Under the current plans, the SME profit exemption will remain at 12.7%.
This exemption applies to entrepreneurs for income tax purposes and does not have an hours criterion. The exemption is calculated on your profit after business deductions have been applied.
That distinction is important. For example, if you don't meet the hours criterion for the self-employed person's deduction in 2027, that doesn't automatically mean you're not entitled to the SME profit exemption.
However, the reduction of other deductions may change your taxable income. This can also affect matters where your aggregate income is taken into account.
Planning to invest? Take a look at the schemes for 2027
The Prinsjesdag 2026 plans for entrepreneurs aren't only about higher costs or lower deductions. There are also developments worth watching for entrepreneurs who want to invest.
One of these is the Energy Investment Allowance, or EIA. The government wants to increase the deduction percentage from 40% to 45% in 2027. This scheme is intended for certain investments in energy-efficient business assets and sustainable energy.
This doesn't mean that every sustainable purchase automatically qualifies for the EIA. The business asset must meet the conditions and appear on the applicable Energy List. Before making a major purchase, check whether the investment qualifies and which application rules apply.
For innovative businesses, the 2027 Tax Plan also includes a change. The government wants to expand the lump-sum scheme within the innovation box. The maximum amount under this scheme is expected to increase from €25,000 to €100,000.
Smaller private limited companies (BVs) that develop their own software or other qualifying innovative products may therefore have reason to take another look at this scheme.
Do you drive for business? Check what will change for your car
Many entrepreneurs use a car for their business every day. Several tax changes for entrepreneurs have also been announced in this area.
The tax-free mileage allowance is €0.25 per kilometre. If you use your private car for business trips as an entrepreneur, you can, subject to the applicable conditions, claim €0.25 per business kilometre as a business expense.
For entrepreneurs with an older company car, the youngtimer scheme is particularly important. The government has opted for a more gradual increase in the age threshold. According to the plans, the threshold will be 17 years in 2027. From 2028, it will be 20 years.
Do you have a car that is close to these age thresholds? Check each year whether it still falls under the scheme. This can make a difference to how the taxable benefit for private use is calculated.
Do you have employees? You'll face different changes
Not every measure in the 2027 Tax Plan affects self-employed entrepreneurs. Once you have employees, other issues come into play.
One important change concerns company passenger cars with CO2 emissions. From 2027, employers will face a pseudo-final levy on new fossil-fuel passenger cars that are also made available to employees for private use. This levy amounts to 12% of the car's list price per year.
A transitional arrangement applies to cars that were already made available before 2027. Employers planning to renew their vehicle fleet soon should therefore take the new rules into account.
Employee discounts are changing as well. The separate exemption for discounts on a company's own products or services is set to disappear. Currently, employers can still provide a certain amount of discount tax-free under specific conditions.
From 2027, such discounts may be processed through the discretionary scope of the Work-Related Costs Scheme (WKR). If you already use the WKR for other allowances and benefits, it will become even more important to keep track of how much discretionary scope you have left.
Some changes won't take effect until 2028
Not everything announced on Prinsjesdag will take effect immediately on January 1, 2027.
One example is the VAT rate for floricultural products. The government wants to increase the current rate from 9% to 21% starting January 1, 2028. This is relevant, among others, to entrepreneurs who sell flowers, plants, and flower bulbs.
According to the plans, hot-air balloon rides will also be subject to the 21% VAT rate instead of 9% from 2028.
Do you work in a sector affected by these changes? If so, you won't need to adjust your VAT administration immediately on January 1, 2027. However, it's wise to keep following developments so you're not caught off guard later.
What can you already do as an entrepreneur?
You don't need to completely overhaul your administration immediately after Prinsjesdag. After all, not all of the proposals are final yet.
You can, however, start looking at which tax changes for entrepreneurs are actually relevant to your situation.
Are you self-employed? Pay particular attention to your expected profit and the lower business deductions. Do you have employees? Check what the changes involving employee benefits and company cars could mean for you. Are you planning to invest? Find out in good time whether a tax scheme such as the EIA or innovation box could be relevant.
This is also a good time to check whether your administration is completely up to date. With current figures, it's easier to see what changes in taxes, deductions, and costs could mean for your business.
When will the plans become final?
The Prinsjesdag 2026 plans for entrepreneurs have been announced, but that doesn't automatically mean they're final.
The Tax Plan must first be considered by Parliament. Proposals can still be amended during this process. Only after approval will it be clear which measures will actually go ahead and in what form.
That's why it's wise not to base major financial decisions solely on the initial Prinsjesdag plans. Keep an eye on the final rules and then consider what they mean specifically for your business.
That way, you'll know which changes really need your attention and can prepare your administration and financial planning for 2027 in good time.
