Lower taxation on share options for start-ups and scale-ups
Published by:
Netherlands Enterprise Agency, RVO
< 1 min read
Effective date of this change in law: 1 January 2027
Do you own a start-up or scale-up? And do you want to attract and retain talent? A new tax scheme will make it easier to allow employees to share in the growth of your business through share options. This can help you compete with international companies.
What changes?
- Lower taxation on share options: Your employees will pay less taxes on their share options. Currently the rate is 49.5%. In future the rate will be 32.17% at most. This makes share options more attractive.
- Paying tax on sale: Your employees will only have to pay tax when they sell their shares. Currently the tax must be paid as soon as the shares become transferable. This offers more more financial flexibility.
For whom?
- entrepreneurs with a start-up or scale-up
When?
This change in the Income Tax Act is expected to take effect on 1 January 2027.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.