Prinsjesdag 2026: what changes in 2027 for freelancers and BV's (and the latest on Wet DBA)

On Prinsjesdag, 15 September 2026, the Dutch government presented its budget and the tax plan for 2027 (Belastingplan 2027). For freelancers the headline is clear: the entrepreneur deductions shrink again and box 1 tax goes up slightly. For BV owners the changes are more targeted. Below is a plain-English overview, followed by the latest on Wet DBA and false self-employment.

At a glance

What changes for freelancers (ZZP)

Smaller entrepreneur deductions

The self-employed deduction drops from €1,200 to €900 in 2027. That's the final step of a phase-out that started in 2023, when it was still more than €6,000. More surprising is the starters' deduction: the government proposes to cut it from €2,123 to just €10 in 2027 and abolish it completely from 2028. If you started your business recently and counted on this deduction, your 2027 tax bill will be higher than you expected.

The stopping deduction (for profit when you close your business) and the deduction for a partner who works in your business are also cut sharply in 2027 and will disappear by 2030. The SME profit exemption stays at 12.7%.

Slightly higher income tax

The rates in the first two box 1 brackets go up: from 35.75% to 36.23% and from 37.56% to 38.16%. On top of that, the brackets are only partly adjusted for inflation, and the start of the top 49.5% bracket stays at €78,426. The income-dependent healthcare contribution (Zvw) that freelancers pay is also set to rise, from 4.85% to 5.02%.

What this means in practice: with the same profit, you'll keep a little less in 2027. Adjust the amount you set aside for tax, and update your provisional assessment (voorlopige aanslag) for 2027 once it arrives.

Cars and travel

• The tax-free travel allowance becomes €0.25 per business kilometre.
• The "youngtimer" rule for old cars gets stricter: the minimum age rises from 16 to 17 years in 2027 and to 20 years from 2028.

Disability insurance: not yet

The planned mandatory basic disability insurance for self-employed people (BAZ) is still going through parliament. It is not expected to start before 2030, and premiums and conditions can still change. If you have no disability cover now, don't wait for the government scheme.

What changes for BV's and director-shareholders

• Corporate income tax stays the same: 19% on profit up to €200,000 and 25.8% above that.
• Box 2 rates for dividends stay at 24.5% and 31%.
• DGA salary: the personal income tax increases above also apply to your salary. The customary salary amount for 2027 is usually published at the end of the year.
• Company cars: a new 12% levy on the catalogue value of fossil-fuel company cars that employees can use, with transitional rules running until the end of 2030. If your BV provides a petrol or diesel car to you as DGA, check how this affects you.
• Investment incentives: the energy investment deduction rises to 45.5%, and the flat amount under the innovation box increases from €25,000 to €100,000, which makes the innovation box more accessible for small tech and product companies.
• Start-ups and scale-ups: a new, more favourable tax treatment of employee stock options for certified start-ups and scale-ups from 2027.
• Property: transfer tax on investment property (not your own home) drops from 8% to 7%.

For everyone

• Box 3: the new system based on actual returns on savings and investments has been postponed. The government will present a revised plan in spring 2027.
• Medical expenses: the deduction for specific healthcare costs is set to be abolished from 2028.
• 30% ruling: as already legislated earlier, the maximum tax-free allowance for expats drops from 30% to 27% from 2027. Transitional rules apply to people who already used the ruling before 2024.

Wet DBA and false self-employment: where do we stand?

The Wet DBA is about one question: are you really self-employed, or are you in fact working like an employee? If the Belastingdienst decides it's the latter, your client can be charged payroll taxes after the fact. That uncertainty has made many companies nervous about hiring freelancers. Here is the current situation.

Enforcement: the soft landing ends

Since 2025 the Belastingdienst has been enforcing again, but with a "soft landing": in 2025 and 2026 no regular fines are imposed, only fines in cases of intent or gross negligence, although additional tax assessments are possible. According to the cabinet's decision of December 2025, regular enforcement including fines resumes in 2027. In March 2026 the minister said he would not soften this further.

New: legal presumption below €38 per hour

On 16 June 2026 the Senate adopted a law that introduces a legal presumption of employment for workers earning less than €38 per hour (the 2026 amount, excluding btw). A freelancer below that rate can claim to be an employee, and the client then has to prove that the person is genuinely self-employed. The start date will be set by royal decree and is expected around 2027. The rule is a civil-law protection for the worker, but a low hourly rate can also attract extra attention in a tax audit.

Coming: the Zelfstandigenwet (planned for 2028)

On Prinsjesdag the government confirmed a new Self-Employed Persons Act (Zelfstandigenwet). It is meant to give freelancers and clients clarity in advance, using two tests: a self-employment test (do you run a real business at your own risk?) and a work relationship test (are you free to organise your work, without an employer's authority?). A draft is expected to go into public consultation at the end of September 2026, with an intended start date of 1 January 2028. Until then, the current rules and case law continue to apply.

What freelancers can do now

• Check your hourly rate. If you're below €38, expect clients to ask more questions.
• Work for several clients where possible, and avoid being embedded in one client's team like an employee.
• Use your own equipment, set your own working methods, and agree on results rather than hours.
• Keep a file that shows your business: KvK registration, website, quotes, contracts, invoices, insurance and marketing.
• If you work through an agency or platform, ask how they assess the relationship.

What to do before 31 December 2026

1. Recalculate your 2027 tax reserve. Lower deductions and higher box 1 rates mean a higher bill on the same profit.
2. Starters: take into account that the starters' deduction you may have counted on for 2027 is almost gone.
3. Plan investments. Business investments can still qualify for the small-business investment deduction, and energy-saving investments get a bigger deduction from 2027.
4. BV owners with a company car: review the car arrangement before the new levy starts.
5. Thinking about a BV? With the ZZP deductions shrinking, it's worth comparing again. See ZZP or BV? How to choose.

Based on the Belastingplan 2027 proposals presented on 15 September 2026 and publicly reported updates on Wet DBA up to that date. This article is general information, not personal tax advice.

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