The Dutch Ministry of Finance has recently published two major updates shaping the future of the Netherlands’ fiscal and tax landscape: the provisional list of measures for the upcoming Tax Plan 2027 (Belastingplan 2027) and the Strategic Tax Agenda spanning 2026 through 2030.
Both initiatives were officially sent to the lower house of parliament on 10 June 2026. Below is an overview of the key measures and strategic priorities outlined by the government.
Provisional List of Tax Plan 2027 Measures
The State Secretary for Finance has shared a provisional list of fiscal measures ahead of the formal presentation of the 2027 Tax Plan package, which is expected on 15 September 2026.
The primary measures anticipated in the Tax Plan 2027 package include:
- Individual Income Tax: Limiting the indexation of individual income tax brackets for both 2027 and 2028.
- Real Estate Transfer Tax: Reducing the rate for non-owner-occupied residential property from 8% to 7%, effective 1 January 2027.
- Start-up Deduction (startersaftrek): Reducing the deduction for 2027 and completely abolishing it from 2028.
- Corporate Seat Transfers: Determining the acquisition price of a substantial interest based on fair market value upon corporate seat transfer to the Netherlands.
- Participation Exemption: Adjusting the tax treatment of foreign exchange results on hedging instruments covered by the participation exemption.
- Healthcare Expenses: Abolishing the tax deduction for specific healthcare expenses as of 2028.
- Excise Duties on Petrol: Extending the reduced excise duty rate on petrol through 2027, alongside a temporary 2027 reduction in excise duties on petrol specifically for the BES islands.
- VAT Rate Changes: Increasing the VAT rate for ornamental horticulture (sierteelt) from the reduced rate of 9% to the standard rate of 21% starting in 2028.
- Dividend Withholding Tax Refund: Introducing a dividend withholding tax refund scheme for Dutch investors in foreign investment institutions. This follows the Supreme Court’s decision in case No. 2300752 on 13 September 2024.
- Mergers and Demergers: Removing the presumption of abuse in (de)mergers following the Supreme Court’s decision in case No. 22/04085 on 27 February 2026, which ruled that the 3-year presumption of abuse violates the EU Merger Directive.
- Air Passenger Tax: Adjusting the definition of “final destination” for air passenger tax purposes.
Codification of Energy Crisis Measures
Temporary tax measures introduced in April 2026 to mitigate the impact of the energy crisis, including an increase in the maximum tax-exempt allowance for commuting expenses, temporary reductions in the motor vehicle tax, and an increase in the energy investment allowance, will be formally codified into law via the Tax Plan.
Accompanying Bills
Alongside the Tax Plan 2027, the government plans to introduce two separate bills for parliamentary approval:
- A bill amending the Minimum Tax Act 2024 to incorporate agreed “side-by-side” safe harbour rules under the OECD Inclusive Framework (Wetsvoorstel veiligehavenregels Wet minimumbelasting 2024).
- A bill on fiscal incentives for start-ups and scale-ups (Wetsvoorstel Wet fiscale stimulering startups en scale-ups).
Both the provisional list of measures and the strategic agenda are currently available in Dutch on the official website of the Ministry of Finance.
Strategic Tax Agenda 2026-2030
The Minister of Finance has outlined the government’s long-term fiscal policy priorities for its first term in a new strategic tax agenda. The agenda focuses on three main pillars:
Pillar 1: The Tax and Benefits System
The government intends to simplify and modernize the current system by addressing complexity, enhancing predictability, reducing income-dependent tax provisions, and improving how tax expenditures are evaluated. A broader, comprehensive reform agenda is scheduled to be developed by the end of 2026.
Proposed benefits reforms include simplifying entitlements, reducing the risk of repayment liabilities, and exploring automatic benefit allocation.
Pillar 2: Sustainability, Health, and Innovation
Tax policy will be utilized to incentivize sustainable, healthy, and innovative behaviors. Notable initiatives include:
Innovation Support
Improving employee stock option taxation and exploring new financial instruments like a “win-win” loan and EU investment accounts.
Health & Nutrition
Introducing a sugar tax on food products, revising the taxation of non-alcoholic beverages, and exploring the taxation of e-cigarettes.
Sustainability
Maintaining incentives for electric vehicles, incentivizing investments in CO2-reducing measures, and addressing fiscal bottlenecks in the energy transition (such as the current double energy taxation of home batteries).
Pillar 3: Strengthening Tax Administration
The government foresees deeper digitalization of the tax administration, an increased reliance on automation and artificial intelligence, and overall improvements to taxpayer services.
Additionally, the agenda confirms the upcoming Box 3 reform, moving to the taxation of actual returns starting in 2028, with a potential transition to a capital gains-based system following that period.