{"id":4267,"date":"2026-08-10T13:08:25","date_gmt":"2026-08-10T11:08:25","guid":{"rendered":"https:\/\/www.steensenpartners.nl\/?post_type=knowledge-base&#038;p=4267"},"modified":"2026-08-10T13:08:25","modified_gmt":"2026-08-10T11:08:25","slug":"what-tax-changes-can-we-expect-on-prinsjesdag-2026","status":"publish","type":"knowledge-base","link":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/","title":{"rendered":"What tax changes can we expect on Prinsjesdag 2026?"},"featured_media":3926,"template":"","kb-category":[28],"class_list":["post-4267","knowledge-base","type-knowledge-base","status-publish","has-post-thumbnail","hentry","kb-category-tax"],"acf":{"hero":{"image":3911},"blocks":[{"acf_fc_layout":"text-fields","text":[{"acf_fc_layout":"text","text":"<strong>Tuesday 15 September 2026 marks another Prinsjesdag. A number of the government\u2019s plans are already known. In this article, you will find a selection of what to expect in terms of tax policy.<\/strong>"},{"acf_fc_layout":"title","title":"Increase in the first bracket of the WKR discretionary allowance or its abolition?"},{"acf_fc_layout":"text","text":"Legislation passed at the end of 2024 already stipulates that the first bracket of the WKR\u2019s discretionary allowance will rise from 2% to 2.16% with effect from 1 January 2027. However, following an evaluation of the WKR covering the years 2019\u20132024, SEO Economic Research (SEO) has recommended that the first bracket of the discretionary allowance should be abolished altogether. It is likely to become clear on Prinsjesdag 2026 whether the government will adopt this recommendation."},{"acf_fc_layout":"title","title":"Other changes to the WKR"},{"acf_fc_layout":"text","text":"It will also become clear then whether the government will adopt the following recommendations from SEO:\r\n<ul>\r\n \t<li>allowing the tax-free home-working allowance and travel allowance to be claimed on the same day;<\/li>\r\n \t<li>increasing the 80% final levy payable when the tax-free allowance is exceeded;<\/li>\r\n \t<li>abolishing the service-time exemption of one month\u2019s salary on the occasion of a 25- or 40-year service anniversary;<\/li>\r\n \t<li>introducing a targeted exemption for directors\u2019 and officers\u2019 liability insurance premiums;<\/li>\r\n \t<li>the statutory establishment and indexation of the efficiency threshold of \u20ac2,400.<\/li>\r\n<\/ul>\r\nIt is expected that, at the very least, the targeted exemption for discounts and allowances on products from the company\u2019s own business will be abolished."},{"acf_fc_layout":"title","title":"Changes to the expat scheme"},{"acf_fc_layout":"text","text":"The reimbursement rate under the expat scheme (formerly the 30% scheme) will be reduced from 30% to 27% with effect from 1 January 2027. At the same time, higher salary thresholds will also apply. These changes have already been incorporated into the legislation. The government has indicated that it does not intend to make the expat scheme any more restrictive."},{"acf_fc_layout":"title","title":"Increase in the tax-free allowance for travel expenses"},{"acf_fc_layout":"text","text":"As previously announced \u2013 and having already come into force with retroactive effect from 1 January 2026 \u2013 the tax-free allowance for travel expenses has been increased from \u20ac0.23 to \u20ac0.25. This increase applies to the tax-free travel allowance that an employer pays to their employee, and to the deductible business travel expenses of a self-employed person or a person receiving income from a business for income tax purposes. From the 2026 income tax return onwards, you may also take this higher amount into account when calculating deductible medical expenses.\r\n<p class=\"warningrtf\"><strong><span class=\"warningrtf-title\">Please note!\r\n<\/span><\/strong>The increase to \u20ac0.25 is currently set out in a decree, but will also be incorporated into law as part of the 2026 Prinsjesdag tax package.<\/p>"},{"acf_fc_layout":"title","title":"Pseudo-final levy on fossil-fuelled passenger cars"},{"acf_fc_layout":"text","text":"From 2027, an employer who makes a passenger car available to an employee \u2013 i.e. a company car \u2013 will be required to pay a 12% pseudo-final levy to the Tax and Customs Administration on the list price of the passenger car, including VAT and BPM. This proposal was already adopted last year, but amendments are expected on Prinsjesdag 2026, such as an exemption from the pseudo-final levy for replacement cars in the event of damage, repairs and maintenance, and an exemption from the levy for driving school cars."},{"acf_fc_layout":"title","title":"Youngtimer scheme"},{"acf_fc_layout":"text","text":"The government is considering not raising the age limit under the youngtimer scheme from 16 to 25 years in one go on 1 January 2027. A company car covered by the youngtimer scheme is subject to an additional tax liability of 35 per cent of its market value, rather than the standard additional tax liability that applies to newer cars. The government is considering an alternative phasing-out approach instead of the increase to 25 years with effect from 1 January 2027."},{"acf_fc_layout":"title","title":"Greentimer scheme"},{"acf_fc_layout":"text","text":"The government is considering introducing a new tax relief scheme for electric cars between five and eight years old. This scheme is expected to be named the \u2018Greentimer\u2019 scheme."},{"acf_fc_layout":"title","title":"Tax scheme for share options at start-ups and scale-ups"},{"acf_fc_layout":"text","text":"There is a plan to introduce a tax relief on payroll tax for benefits arising from share options for employees of start-ups and scale-ups. The tax relief will take the form of limiting the tax base for benefits from share options to 65 per cent, so that tax is levied on a lower benefit amount. The effective payroll tax rate will then be approximately 32 per cent, which is roughly equivalent to the tax rate on share options in box 2.\r\n\r\nThe government has previously indicated its intention to present the relevant bill to the House of Representatives in September 2026. The aim is for the reduced payroll tax on share options to come into force on 1 January 2027."},{"acf_fc_layout":"title","title":"Entrepreneur\u2019s allowance"},{"acf_fc_layout":"text","text":"With regard to tax relief options for entrepreneurs, the following changes are expected in the tax package:\r\n<ul>\r\n \t<li>an increase in the energy investment allowance (EIA) rate from 40% to 45.5% from 2027;<\/li>\r\n \t<li>a reduction in the cessation allowance and the co-worker allowance by 75 per cent with effect from 1 January 2027, and their abolition with effect from 1 January 2028;<\/li>\r\n \t<li>a reduction in the start-up allowance from 1 January 2027 and its abolition from 1 January 2028.<\/li>\r\n<\/ul>"},{"acf_fc_layout":"title","title":"Private individuals"},{"acf_fc_layout":"text","text":"For private individuals, the deduction for specific healthcare costs is likely to be abolished with effect from 1 January 2028. Furthermore, on Prinsjesdag, various amendments are expected to the \u2018Actual return on investment in Box 3\u2019 bill, which is still under consideration by the Senate. There are several options for this, on which the government will take a decision in August."},{"acf_fc_layout":"title","title":"Transfer tax"},{"acf_fc_layout":"text","text":"The general residential rate for transfer tax is likely to be reduced from 8% to 7% with effect from 1 January 2027. This rate applies to the acquisition of residential properties which the purchaser does not intend to use as their main residence.\r\n\r\nFor transfers of residential properties between housing associations within the social housing sector, there is likely to be an exemption from transfer tax."},{"acf_fc_layout":"title","title":"VAT"},{"acf_fc_layout":"text","text":"The plan to increase the VAT rate on floricultural products from 9% to 21% with effect from 1 January 2028 is also expected to feature in the tax packages announced on Prinsjesdag 2026."}]}],"taxonomy_for_related_articles":28,"sidebar":[{"acf_fc_layout":"team-member","team_member":3902},{"acf_fc_layout":"related-articles","type":"category","articles":null}]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Steens &amp; Partners\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.steensenpartners.nl\/assets\/uploads\/2025\/08\/Steens2025preview-32-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/\",\"url\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/\",\"name\":\"What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.steensenpartners.nl\\\/assets\\\/uploads\\\/2025\\\/08\\\/Steens2025preview-32-1.jpg\",\"datePublished\":\"2026-08-10T11:08:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.steensenpartners.nl\\\/assets\\\/uploads\\\/2025\\\/08\\\/Steens2025preview-32-1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.steensenpartners.nl\\\/assets\\\/uploads\\\/2025\\\/08\\\/Steens2025preview-32-1.jpg\",\"width\":2048,\"height\":1365,\"caption\":\"Mooier Fotografie\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/kennisbank\\\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.steensenpartners.nl\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What tax changes can we expect on Prinsjesdag 2026?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.steensenpartners.nl\\\/#website\",\"url\":\"https:\\\/\\\/www.steensenpartners.nl\\\/\",\"name\":\"Steens &amp; Partners\",\"description\":\"Maatwerk voor klant en collega\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.steensenpartners.nl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/","og_locale":"en_US","og_type":"article","og_title":"What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners","og_url":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/","og_site_name":"Steens &amp; Partners","og_image":[{"width":2048,"height":1365,"url":"https:\/\/www.steensenpartners.nl\/assets\/uploads\/2025\/08\/Steens2025preview-32-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/","url":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/","name":"What tax changes can we expect on Prinsjesdag 2026? - Steens &amp; Partners","isPartOf":{"@id":"https:\/\/www.steensenpartners.nl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/#primaryimage"},"image":{"@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.steensenpartners.nl\/assets\/uploads\/2025\/08\/Steens2025preview-32-1.jpg","datePublished":"2026-08-10T11:08:25+00:00","breadcrumb":{"@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/#primaryimage","url":"https:\/\/www.steensenpartners.nl\/assets\/uploads\/2025\/08\/Steens2025preview-32-1.jpg","contentUrl":"https:\/\/www.steensenpartners.nl\/assets\/uploads\/2025\/08\/Steens2025preview-32-1.jpg","width":2048,"height":1365,"caption":"Mooier Fotografie"},{"@type":"BreadcrumbList","@id":"https:\/\/www.steensenpartners.nl\/en\/kennisbank\/what-tax-changes-can-we-expect-on-prinsjesdag-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.steensenpartners.nl\/en\/"},{"@type":"ListItem","position":2,"name":"What tax changes can we expect on Prinsjesdag 2026?"}]},{"@type":"WebSite","@id":"https:\/\/www.steensenpartners.nl\/#website","url":"https:\/\/www.steensenpartners.nl\/","name":"Steens &amp; Partners","description":"Maatwerk voor klant en collega","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.steensenpartners.nl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/knowledge-base\/4267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/knowledge-base"}],"about":[{"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/types\/knowledge-base"}],"acf:term":[{"embeddable":true,"taxonomy":"kb-category","href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/kb-category\/28"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/media\/3926"}],"wp:attachment":[{"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/media?parent=4267"}],"wp:term":[{"taxonomy":"kb-category","embeddable":true,"href":"https:\/\/www.steensenpartners.nl\/en\/wp-json\/wp\/v2\/kb-category?post=4267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}