Netherlands outlines 2026 budget plans for entrepreneurs and education

As the Netherlands approaches Prinsjesdag 2026, the minority government is outlining fiscal and investment plans for the upcoming period. For entrepreneurs, several tax deductions are set to be phased out, including the startersaftrek, which is scheduled to decrease in 2027 and disappear entirely by 2028. Additionally, the stakingsaftrek and meewerkaftrek are planned for a 75% reduction starting January 1, 2027, with full abolition by 2030.

Conversely, incentives for sustainable business practices are expected to increase. The energy-investment deduction (EIA) is projected to rise from 40% to 45.5% in 2027, encouraging investments in energy-efficient machinery and installations. Furthermore, the maximum tax-free kilometer allowance for employees and entrepreneurs is set to increase from €0.23 to €0.25, effective retroactively from January 1, 2026.

In the education sector, Prime Minister Rob Jetten has announced a €600 million investment aimed at reversing previous budget cuts in higher education and science. This funding is part of a larger €1.5 billion allocation for education and research. The government also intends to implement a talent strategy focusing on critical fields such as artificial intelligence, security, energy, and biotechnology.