Tax Plan 2027: what changes for freelancers and director-shareholders?

First the status: what is law and what is a proposal?

The House of Representatives debates the Tax Plan in October and November, the Senate votes in December. Until then much can still change. Measures that were written into law in earlier years, such as the phase-out of the self-employed deduction and the levy on fossil-fuel company cars, go ahead regardless of what happens to the new package.

How that process works exactly is explained in Prinsjesdag: what happens on Budget Day and what it means for entrepreneurs. Below, each measure shows whether it is fixed or still a proposal.

For freelancers with a sole proprietorship

The entrepreneur deductions are cut back further. The self-employed deduction drops from € 1,200 to € 900; that was already in law. New is that the starter's deduction goes from € 2,123 to € 10 in 2027 and disappears entirely in 2028, with no transitional arrangement for those who have already started.

The partner's deduction and the cessation deduction are also phased out until they disappear in 2030. The SME profit exemption stays at 12.70 per cent. In box 1 the rates in the first two brackets rise slightly, and the tax-free allowance for business kilometres goes up from 23 to 25 cents.

For director-shareholders with a BV

Corporate income tax stays the same: 19 per cent up to € 200,000 of profit and 25.8 per cent above that. In box 2 the low rate stays at 24.5 per cent, with a slightly higher threshold of € 69,607 per person. The cabinet proposes to lower the top rate of 31 per cent to 29.2 per cent from 2027 to 2030. That proposal came on 29 September and is not yet law.

At the same time, borrowing from your own BV becomes much stricter. Currently you can owe your BV up to € 500,000 without an extra levy; the proposal is to lower that limit from 2027 in five annual steps of € 80,000 to € 100,000 in 2031. Anything above it is taxed in box 2 as if you received a dividend. See the current account with your own BV for how that debt arises.

The customary salary stays at € 58,000 for now; the final standard amount for 2027 follows in December. And if you drive a petrol or hybrid company car, your BV pays a levy of 12 per cent of the list price per year from 2027, on top of your benefit-in-kind. That levy was already in law and also applies if your holding company provides the car; cars made available earlier fall under a transitional arrangement.

For entrepreneurs with staff

The free allowance in the work-related costs scheme rises from 2 to 2.16 per cent over the first € 400,000 of payroll. The separate exemption for staff discounts disappears; such a discount must now come out of that free allowance. The tax-free travel allowance goes to 25 cents per kilometre, which gives room but also raises your wage costs if you pay the maximum.

What can you already do now?

A few things you can still arrange this year. The rest you wait for until the Senate has voted in December.

• If you started in 2026 and meet the hours criterion, make sure you still claim the starter's deduction for 2026.
• If your debt to your BV is above the limits that will apply in the coming years, make a repayment plan now rather than waiting for the levy.
• If you drive a fossil-fuel car from your BV or are choosing one, look at the levy and the transitional rules with your bookkeeper before the end of 2026.
• If you want to pay a dividend, plan it in December, when it is clear whether the lower top rate in box 2 goes ahead.

Frequently asked questions