Dutch tax changes 2027: what changes for employees and freelancers (ZZP)

Published: 2 November 2026 · Updated: 2 November 2026 · Author: DoradcyNL team, Schiedam

Short answer: the Dutch tax changes for 2027 are the Belastingplan 2027 package of 15 September 2026, amended on 20 October. The zelfstandigenaftrek drops to €900, and that is already law. The new box 1 rates (36.23%, 38.16% and 49.50%) are still a proposal: the Tweede Kamer votes on 12 November and the Eerste Kamer in December.

The Dutch tax changes for 2027 are a package of four bills that the government presented on 15 September 2026, but until parliament votes, some of the amounts are still proposals. Below we separate what is already law from what can still change, and we show in numbers what it means for an employee’s pay and for freelancers (ZZP).

In this article:

1. Are the 2027 changes final?
2. Box 1 income tax rates
3. Example for an employee: €50,000
4. Changes for freelancers (ZZP)
5. Toeslagen and health insurance
6. Box 3
7. Other changes
8. What to do before 1 January 2027
9. When the final amounts are known
10. Frequently asked questions
11. Sources

Are the tax changes for 2027 final?

Not all of them. On Prinsjesdag, 15 September 2026, the government sent the Belastingplan 2027 package to the Tweede Kamer, and on 20 October it amended it with a second nota van wijziging. The Tweede Kamer is due to vote on 12 November 2026. The bills then go to the Eerste Kamer, which deals with them in December. The government has announced one more amendment, so some amounts may still change.

Some changes were written into law earlier. The zelfstandigenaftrek, for example, has been coming down step by step for years. So in the table, look at the status column first, not at the headlines.

What will the box 1 income tax rates be in 2027?

Under the government’s proposal, the box 1 rates for 2027 are 36.23%, 38.16% and 49.50%. In 2026 they are 35.75%, 37.56% and 49.50%. This is how it looks for people below the AOW state pension age:

Higher rates do not automatically mean more tax. The bracket limits rise more slowly than prices, and the tax credits (heffingskortingen) go up in return. In the first version of the plan, the top-rate threshold was to be frozen at €78,426. The amendment of 20 October moved it to €80,578 for 2027, with the freeze starting only in 2028.

Why is the first bracket rate so high?

Because the first-bracket rate is not only tax. It also includes national insurance contributions (volksverzekeringen), such as AOW. That is why people of AOW age pay a lower rate in this bracket.

Will employees pay less tax in 2027? An example at €50,000

At an annual income of €50,000, tax before credits rises by about €246, but the credits rise by about €470 in total, so after credits you pay roughly €226 less per year. This is an estimate based on the Belastingplan 2027 proposals, not a final amount.

Take Mark. This is an illustrative example: he lives alone, is below AOW age, works as an employee and earns €50,000 gross a year.

How we calculated it: for 2026, 38,883 × 35.75% plus 11,117 × 37.56%; for 2027, 39,247 × 36.23% plus 10,753 × 38.16%. The 2026 credits come from the Belastingdienst tables. The Belastingdienst has not yet published credit tables for 2027, so the increase in credits is our estimate based on the Belastingplan 2027 proposals. Amounts are rounded and exclude the Zvw contribution and toeslagen.

If parliament adopts the proposals, Mark will pay about €226 less in 2027, roughly €19 a month. At higher incomes the difference shrinks, because the arbeidskorting is gradually reduced. At €60,000 it comes to about €172 less (estimate using the same method).

Do I need to do anything as an employee?

Usually not. Your employer applies the new loonheffing tables once they take effect. You will see the change on your first loonstrook in January 2027. Compare it with December’s, so you can spot a mistake easily.

What changes for freelancers (ZZP) in 2027?

The zelfstandigenaftrek drops from €1,200 in 2026 to €900 in 2027, and that is already in the law. The startersaftrek is to drop from €2,123 to €10, but that is a proposal. The MKB-winstvrijstelling stays at 12.7%.

An illustrative example: Anna has run an eenmanszaak for a few years, makes €40,000 profit and no longer uses the startersaftrek. She loses €300 of deduction. After the MKB-winstvrijstelling, her taxable income rises by 300 × (1 − 0.127), which is €261.90. At a rate of 38.16% that is at most about €100 more tax a year. If your rate is lower, the difference is smaller too.

The bigger change is for people just starting out. If the proposal passes, the startersaftrek falls by €2,113, which means roughly €670–700 more tax in the starting year (estimate based on the Belastingplan 2027 proposals). If you plan to start a business in 2027, it is safer not to count on this deduction.

From 31 December 2026 there is also a legal presumption of employment when a freelancer works for a low hourly rate. If you have one client and a low rate, review your contract.

Does the hours criterion change?

No. The right to the zelfstandigenaftrek and startersaftrek still depends on the urencriterium: at least 1,225 hours a year worked for your business.

Is freelancing still worth it?

There is no single answer. Smaller deductions mean slightly more tax, but whether it pays off depends mainly on your rates, costs and number of clients. Work it out with your own numbers, not general examples.

There are more plans for 2027, for example for the meewerkaftrek and stakingsaftrek. We will cover the details after the votes, once the amounts are certain.

What changes in toeslagen and health insurance in 2027?

The main change is a lower asset limit (vermogensgrens) for zorgtoeslag and kindgebonden budget. If your assets on 1 January 2027 are above the limit, you are not entitled to these allowances.

The government’s plans for 2027 also show the average health insurance premium rising by €12.50 to about €169 a month. The eigen risico is to go up from €385 to €400, and the maximum zorgtoeslag for a single person is to be about €140 a month. These are budget plan figures, not final decisions.

When do I have to report my assets? By 8 December 2026

From 1 November 2026 you can enter your assets in Mijn toeslagen. From 24 November you can see there whether you are still entitled to an allowance in 2027. The deadline is 8 December 2026. If you skip this and it turns out you are above the limit, you will have to pay the allowance back.

What changes in box 3 in 2027?

For 2027 the government plans a lower tax-free allowance in box 3 (heffingsvrij vermogen) and a higher fixed return on other assets, such as a rental property. The rate is to stay at 36%. This is a proposal from the government’s letter of 29 September 2026, not law. The government has said it will change how the bill is funded before sending it to the Tweede Kamer, so the amounts may change. The vote is planned together with the Belastingplan on 12 November. Tax on actual returns is to be phased in from 2028. We will give concrete figures once they are certain.

What other changes may affect you?

Commuting. Employers would be able to pay €0.25 per km tax-free instead of €0.23, retroactive to 2026. This is a proposal.

30% ruling. From 1 January 2027 the ruling is 27% for people who started using it from 2024. Anyone who already used it in December 2023 keeps 30%. This is already law.

Medical costs. The government proposes that specifieke zorgkosten can no longer be deducted from 2028.

Pension at high incomes. A six-year freeze is proposed on the income limit up to which you can build a pension with tax relief. This concerns incomes above €137,800.

What should you do before 1 January 2027?

The most urgent item is your assets in Mijn toeslagen, if you receive zorgtoeslag or kindgebonden budget. The rest is checking letters and documents around the turn of the year.

A note on the voorlopige aanslag. If the changes are not implemented in time, the first 2027 payments may still be based on the Prinsjesdag amounts. You can then ask for a new voorlopige aanslag. If you don’t, the difference is settled in your annual tax return (aangifte).

For an appointment, bring your latest loonstrook or jaaropgave, your current toeslagen letter and a list of your bank accounts in the Netherlands and abroad.

When will the final amounts for 2027 be known?

The final amounts will be known after the Eerste Kamer vote in December 2026. The Belastingdienst then publishes the tables for the new year.

We will update this article after the votes and change the update date at the top.

How can we help?

We can check what the 2027 changes mean for your numbers: your pay, voorlopige aanslag, toeslagen or business profit. We help employees with their personal tax return and entrepreneurs with bookkeeping for freelancers and businesses. We work in Polish and English.

Book an appointment at our office in Schiedam or call +31 (0) 10 89 90 130. Online booking, payment by iDEAL. You can find current prices on our pricing page.

Frequently asked questions about the 2027 tax changes

Sources

1. Rijksoverheid: Belastingplan 2027, nieuwsbericht 15.09.2026
2. Rijksoverheid: Belastingplan
3. Fiscale sleuteltabel 2027 (PDF)
4. Tweede nota van wijziging Belastingplan 2027, Kamerstuk 37 022 nr. 22, 20.10.2026 (PDF)
5. Tweede Kamer, commissie Financiën: planning behandeling Belastingplan 2027
6. Belastingdienst: box 1, tarieven 2026
7. Belastingdienst: tabel algemene heffingskorting 2026
8. Belastingdienst: tabel arbeidskorting 2026
9. Belastingdienst: zelfstandigenaftrek 2026
10. Ondernemersplein: zelfstandigenaftrek verder omlaag
11. Ondernemersplein: startersaftrek gaat omlaag en verdwijnt
12. Ondernemersplein: laag uurtarief van zzp’er kan leiden tot arbeidsovereenkomst
13. Dienst Toeslagen: lagere vermogensgrenzen zorgtoeslag en kindgebonden budget vanaf 1 januari 2027
14. Rijksoverheid: Prinsjesdag, zorg
15. Business.gov.nl: 30% ruling compensation down to 27%
16. Kamerbrief box 3, 29.09.2026 (kopia Eerste Kamer, PDF)

Status as of 2 November 2026 (including the government amendment of 20 October 2026). Proposals may change after the parliamentary vote. This article is a general explanation, not individual tax advice.

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Read also

• Tax returns for individuals in the Netherlands
• Bookkeeping for freelancers (ZZP) and businesses
• More articles on our blog

Categorised in: Taxes in the Netherlands

This post was written by Zespół DoradcyNL, Schiedam