# Netherlands proposed tax policy changes

> Live situation record from CLSTR: https://clstr.news/situations/netherlands-proposed-tax-policy-changes
> Updated: 2026-09-25T07:17:00.000Z. Sources: 6. Developments: 3.

The Dutch government is proposing several fiscal adjustments as part of its upcoming tax planning. Initial proposals for the 2027 Tax Plan included increasing the Energy Investment Allowance to 45.5% to promote sustainability, while simultaneously phasing out the ‘startersaftrek’ deduction for new entrepreneurs and reducing mobility allowances for commercial vehicles.

Following these initial outlines, the government revised its planned changes to ‘youngtimer’ tax regulations for older business vehicles. While the cabinet originally proposed raising the age limit for this scheme from 16 to 25 years, the revised plan sets the minimum age at 17 years in 2027, rising to 20 years in subsequent years. Industry representatives have expressed concerns regarding this transition, noting it may create regulatory gaps for certain vehicle years or encourage an aging vehicle fleet as drivers seek to maintain tax advantages.

Under the Belastingplan 2027, income tax rates for employees and pensioners in Box 1 are set to rise, with the first bracket increasing from 35.75% to 36.23% and the second from 37.56% to 38.16%. While the tax-free allowance for business kilometers is expected to increase from 0.23 to 0.25 euros, self-employed individuals face higher taxable income due to reductions in the ‘zelfstandigenaftrek’ and ‘startersaftrek’ deductions.

Additionally, the Vereniging Afvalbedrijven (VA) has warned that increased CO2 levies and waste taxes could undermine the circular economy by driving waste streams and raw materials abroad. The VA suggests these measures could result in annual tax increases totaling hundreds of millions of euros, potentially reaching nearly half a billion euros per year by 2035.

## Timeline

### 2026-09-25: Netherlands Tax Plan 2027 introduces income tax and waste levy changes

The Dutch Belastingplan 2027 proposes income tax bracket increases and reduced deductions for the self-employed, while the waste sector warns of risks to the circular economy.

2 sources. https://clstr.news/cluster/netherlands-tax-plan-2027-introduces-income-tax-and-waste-levy-changes

### 2026-09-21: Netherlands eases planned changes to youngtimer tax regulations

The Dutch government has eased planned changes to the ‘youngtimer’ tax rule, setting the future minimum vehicle age at 20 years instead of 25, though industry experts warn of practical complications.

2 sources. https://clstr.news/cluster/netherlands-eases-planned-changes-to-youngtimer-tax-regulations

### 2026-09-10: Netherlands Tax Plan 2027: Energy incentives rise as starter deductions fall

The Dutch 2027 Tax Plan includes an increased Energy Investment Allowance but will phase out the startersaftrek for new entrepreneurs and adjust vehicle-related tax allowances.

2 sources. https://clstr.news/cluster/netherlands-tax-plan-2027-energy-incentives-rise-as-starter-deductions-fall

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Cite as: Netherlands proposed tax policy changes. CLSTR, https://clstr.news/situations/netherlands-proposed-tax-policy-changes