Today the cabinet handed the Miljoenennota and Belastingplan 2027 to parliament. Here's what it changes for freelancers, expats, and families in the Netherlands — with confirmed figures clearly separated from what's still leaked.
Last checked: 16 September 2026 — tax brackets and credits confirmed; childcare table pending
Every year, on the third Tuesday of September, the Dutch government presents its budget and tax plans for the year ahead — Prinsjesdag, Budget Day. Most of what changes on 1 January next year gets decided today. This year's cabinet (Jetten I) is a minority government, which means individual measures need opposition support to survive the vote — so more than usual here could still shift before it becomes law.
The two main deductions that lower your taxable profit are both shrinking — one gradually, one all at once.
| Deduction | 2026 | 2027 | 2028 | Status |
|---|---|---|---|---|
| Zelfstandigenaftrek (self-employed deduction) | €1,200 | €900 | €900 | Confirmed |
| Startersaftrek (starter's deduction, on top) | €2,123 | €10 | €0 | Confirmed proposal |
| Combined — established ZZP'er | €1,200 | €900 | €900 | −€300 |
| Combined — starting ZZP'er (first 3 years) | €3,323 | €910 | €900 | −€2,413 |
Correction from our first version of this page: the startersaftrek isn't disappearing in one step on 1 January 2027 — scrapping it outright that fast turned out not to be administratively workable. Instead it drops to a token €10 in 2027, then to €0 (full abolition) on 1 January 2028. The practical effect for 2027 is almost identical to what we first reported — starters still lose the vast majority of the deduction next year — but the mechanism and the exact date of full abolition are different, so we've corrected it here.
For an established freelancer who meets the 1,225-hour criterion, this is roughly €100–250 in extra tax a year, depending on income. For someone in their first years of business, it's closer to €800–950 in 2027, rising further in 2028 once the last €10 disappears too.
Zelfstandigenaftrek itself is the last scheduled step in a deduction that stood at €6,310 back in 2022 and €2,470 in 2025. It won't fall further after 2027 — the €900 rate is set to hold through 2036.
The 30%-ruling gets smaller for new arrivals, alongside a higher salary threshold to qualify.
The separate ETK expat scheme is untouched for now, and stays at 30% for 2026.
Update: the direction and rough scale of the 2027 childcare benefit changes are now public, though the exact euro table is still pending a separate decree.
The exact maximum hourly rates and the full income table are only set once the Centraal Economisch Plan is published, with the definitive decree expected in October 2026. We'll update this page — and our Childcare Benefit Calculator — the moment that lands. Final table pending, Oct 2026
Kindgebonden budget: there's a proposal to phase this out faster for households earning above roughly €60,000 combined, starting in 2027 — worth checking if that's your bracket. Not yet official
| Bracket | Income | 2026 rate | 2027 rate | Status |
|---|---|---|---|---|
| 1st bracket | Up to €39,247 | 35.70% | 36.23% | Confirmed |
| 2nd bracket | €39,247 – €78,426 | 37.56% | 38.16% | Confirmed |
| 3rd bracket | Above €78,426 | 49.50% | 49.50% | Confirmed |
AOW-age taxpayers pay a lower first-bracket rate (18.33% in 2027) since they no longer pay AOW premium; the second and third brackets are the same for everyone.
Labour tax credit (arbeidskorting): maximum rises from €5,685 to €5,929. Confirmed
Senior's tax credit (ouderenkorting): maximum falls from €2,067 to €1,993. Confirmed
Bracket creep: confirmed — only 48% of the normal inflation-correction factor is being applied to brackets and credits in 2027 and 2028, instead of the full amount. Part of the revenue this raises is explicitly earmarked for higher defence spending. Confirmed
| Group | 2027 purchasing power | Status |
|---|---|---|
| Low incomes | +0.2% | Leaked, widely corroborated |
| Pensioners | +0.3% | Leaked, widely corroborated |
| Middle incomes | −0.1% | Leaked, widely corroborated |
| Higher incomes | −0.2% | Leaked, widely corroborated |
| Working population (avg.) | −0.2% | Leaked, widely corroborated |
| All households (avg.) | −0.1% | Leaked, widely corroborated |
These percentages were reported consistently by NOS and several outlets that reviewed the pre-release budget documents. They aren't yet in an official CPB publication we could confirm directly, so treat them as a strong estimate rather than a locked figure — the tax brackets and credits above them, though, are now confirmed.
Higher earners / defence funding: the limited inflation correction (the "vrijheidsbijdrage") is projected to raise about €1.5 billion in 2027, rising to roughly €3.4 billion as it compounds — earmarked in part for higher defence spending rather than general purchasing-power relief as earlier leaks suggested. Confirmed
Tax-free travel allowance: rises to €0.25/km, backdated to 1 January 2026. Confirmed
AOW age: stays at 67 for 2027 — set five years in advance and can't change now. Confirmed
Know a freelancer or expat trying to make sense of Prinsjesdag?
Every calculator below now has a 2026 / 2027 (proposed) toggle, so you can compare your own numbers under both sets of rules directly.