Income tax to go up in 2027 and 2028

For whom?

• entrepreneurs who pay income tax

What changes? 

In 2027 and 2028, the income tax you pay will go up. The tax brackets and tax credits will not be fully adjusted for inflation in those years. In 2027, the standard inflation adjustment will be applied at a rate of 48%, and in 2028 at a rate of 12.2%. As a self-employed person running a sole proprietorship (eenmanszaak), a VOF, or another business without legal personality, you will therefore pay more income tax in 2027 and 2028. 

If the tax brackets and tax credits were to be fully adjusted for inflation, you would fall into band 1 or 2 for up to a higher amount. And you would therefore pay less tax. 

The rates for the first and second tax brackets will also be increased by 0.06%. 

When? 

It is not yet known when this change in law will come into force.