Netherlands Tax Plan 2027: Energy incentives rise as starter deductions fall

The Dutch government is preparing to present the 2027 Tax Plan on September 15. Key proposed changes include increasing the Energy Investment Allowance (EIA) from 40% to 45.5% to encourage sustainability.

Conversely, benefits for new entrepreneurs are set to decrease, as the 'startersaftrek' will be phased down in 2027 and completely eliminated by 2028. Other adjustments include temporary reductions in the mobility allowance (mrb) for delivery vans and a reduction to zero for trucks in the second half of 2026. Additionally, rules regarding excessive lending for directors of private limited companies (DGA) may face further tightening.