Taxes, charges, and levies
Amendments for all entrepreneurs
Yet to come into effect (22)
Bpm tax exemption for company van ends in 2025
Effective date: 1 januari 2025
Are you an entrepreneur? And are you going to buy a company van that runs on petrol, diesel, or LPG? From 1 January 2025 you will have to pay private vehicle and motorcycle tax (bpm) when you buy a...
Income tax brackets and rates to change
Effective date: 1 januari 2025
Are you an entrepreneur for income tax purposes? The classification of tax rates and tax brackets is going to change. In 2025 there will be 3 tax brackets, each with their own rate. As a result you...
Private vehicle and motorcycle tax (bpm) for plug-in hybrid cars changes from 2025
Effective date: 1 januari 2025
The separate rate for private vehicle and motorcycle tax (bpm) for plug-in hybrid passenger cars will end per 2025. From then on the bpm for plug-in hybrid cars (PHEVs) will be calculated the same way...
Conditions for business succession scheme BOR will change
Effective date: 1 januari 2025
Are you getting a business as an inheritance or gift? The conditions for the business succession scheme (BOR) are going to change. With the BOR, you pay less or no inheritance tax or gift tax. Change...
30% ruling: compensation for expats down to 27%
Effective date: 1 januari 2025
Are you an employer? And do you hire highly skilled migrants to work for you in the Netherlands? Or do you post employees with a specific skill abroad? The tax advantage of the 30% ruling (expat...
SME profit exemption reduced to 12.7% in 2025
Effective date: 1 januari 2025
Are you a self-employed professional (zzp’er) or SME entrepreneur? And are you an entrepreneur for income tax purposes? The SME profit exemption (mkb-winstvrijstelling) for small and medium-sized...
Betting and lottery tax to increase
Effective date: 1 januari 2025
Do you organise games of chance in the Netherlands, such as casino games, online games of chance, or sports betting? Or do you operate gaming machines? The betting and lottery tax will go up from 2025...
Less income tax in box 2 for substantial business interest
Effective date: 1 januari 2025
Do you pay tax on income from a substantial business interest (box 2)? For example, you are partner in a company or a director/major shareholder (dga)? You will pay less income tax in box 2. In 2024,...
Energy tax on natural gas reduced in 2025
Effective date: 1 januari 2025
Are you an entrepreneur and do you use natural gas? Or do you supply natural gas to end users? The energy tax on natural gas will be reduced. The government will lower the tax rate by €0.028 (2.8...
Small businesses scheme (KOR) applicable in other EU countries
Effective date: 1 januari 2025
Are you a small businesses owner in the Netherlands or in another EU country? And do you use or do you want to use the Small Businesses Scheme (kleineondernemersregeling, KOR)? From 1 January 2025,...
Property transfer tax due on property purchased through share deals
Effective date: 1 januari 2025
Do you purchase property through a share deal, such as business premises? This is known as an indirect property purchase. From 2025, you will pay 4% transfer tax. Currently, you pay no VAT or transfer...
Inheritance tax threshold up for companies that use BOR
Effective date: 1 januari 2025
Does a donation or inheritance make you the owner of a business? If you make use of the Business Succession Scheme BOR ( Bedrijfsopvolgingsregeling , in Dutch) you will not have to pay inheritance tax...
Stricter conditions BOR and DSR for business continuation
Effective date: 1 januari 2025
Do you become a business owner through a donation (gift)? From 2025 onwards, you can only apply for tax exemption if you are 21 or older. You may then use the Business Succession Scheme (BOR) to pay...
Fixed rate bpm going up
Effective date: 1 januari 2025
Do you buy or import a car, delivery van, or motorcycle? In 2025, you will pay more private vehicle and motorcycle tax (bpm). The bpm consists of a fixed starting tariff (fixed rate) and a variable...
Property transfer tax on housing investments down to 8% in 2026
Effective date: 1 januari 2026
Do you want to buy a residential property as an investment? To rent out or as a holiday home? The property transfer tax for houses you buy, but do not intend to live in yourself, will go down from...
Business succession and transfer schemes BOR and DSR only for a minimum stake of ordinary shares
Effective date: 1 januari 2026
Do you inherit, or are you given, shares in a company? Or do you transfer shares in a company? You will only be allowed to use the business succession scheme (BOR) and the transfer scheme (DSR) for...
VAT rate on culture, books, and sports set to increase to 21% in 2026
Effective date: 1 januari 2026
Are you an entrepreneur in the cultural sector? Do you create art, sell books, or give concerts? Or are you an entrepreneur in the sports sector? Do you for example own a gym or do you offer other...
Reduced motor vehicle tax for zero emission cars until the end of 2029
Effective date: 1 januari 2026
Do you drive a zero emission passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. The discount applies until the end of 2029 and applies to both...
VAT on overnight accommodation goes up from 9% to 21% in 2026
Effective date: 1 januari 2026
Do you offer overnight accommodation (lodging)? The VAT rate for overnight accommodation will go up from 9% to 21% in 2026. The 21% VAT rate will apply to short-stay accommodation such as: hotels...
Fuel surcharge for cars on specific types of natural gas to go up
Effective date: 1 januari 2026
Do you have a company car or van that runs on natural gas CNG, LNG, or LPG with the type designation ex-factory, G3 installation, or R115 installation? If so, you will pay the full fuel surcharge from...
Heavy goods vehicle charge on trucks over 3,500 kg
Effective date: from 2026
Do you operate a heavy truck? An extra heavy goods vehicle charge will be imposed on all lorries that weigh over 3,500 kilograms, that are used to transport goods. When a truck drives on a road where...
Less payroll tax reduction for your employees
Effective date: Not yet known
Do you employ staff? The wage tax credit you deduct from your employees’ salaries will change. Is their income from work and home ownership higher than €21,317? Then the deduction will decrease by...
Already in effect (17)
Deduction of donations from corporate income tax discontinued in 2025
Effective date: 17 september 2024
Do you own a company and do you support charities? The deduction of donations in your corporate income tax return will change after 1 January 2025. You may no longer deduct your donations to...
Genuine mistake in customs declaration fined instead of prosecuted
Effective date: 1 juli 2024
Do you import or export goods? You will no longer be criminally prosecuted if your customs declaration contains a genuine mistake or if it is incomplete. Instead, you will get fined. You will also be...
Excise duty on tobacco up extra in April 2024
Effective date: 1 april 2024
The excise duties on cigarettes, loose tobacco, and cigars increased on 1 April 2024. The price of a packet of cigarettes (20 pieces) increased by €0.93 to an average price of €11.10. The excise duty...
Two rates for income tax in box 2 in 2024
Effective date: 1 januari 2024
Are you a partner, in a partnership, or a director/major shareholder (dga) with a substantial business interest (more than 5% of the company shares)? Or do you pay dividends on your profit to...
Private business ownership allowance lowered further
Effective date: 1 januari 2024
Are you entitled to the private business ownership allowance? The amount you can deduct from your profits has been lowered every year since the law was changed in 2022. In 2023, the private business...
Box 3 rate up faster and tax-free amount remains the same
Effective date: 1 januari 2024
Are you an entrepreneur for income tax purposes? The tax rate in box 3 of the income tax has gone up to 36% from 1 January 2024. The tax-free amount in box 3 will remain €57,000 in 2024. For tax...
Excise duty on alcohol goes up in 2024
Effective date: 1 januari 2024
Do you sell beer, wine, or other alcoholic beverages? The excise duty on wine, and other alcoholic beverages has increased by 8.4% from 1 January 2024. From 1 January the calculation of excise duty on...
Tax system of Caribbean Netherlands will be more like Dutch system
Effective date: 1 januari 2024
Is your business located in the Caribbean Netherlands (Bonaire, St. Eustatius, and Saba) and do you pay taxes there? The tax system of the Caribbean Netherlands will change in the coming years, to be...
SME profit exemption reduced to 13.31%
Effective date: 1 januari 2024
The SME profit exemption for small and medium-sized enterprises is reduced in 2024. Are you self-employed or an SME entrepreneur? And are you an entrepreneur for income tax purposes? Then you pay more...
Payment discount provisional income tax assessment abolished
Effective date: 1 januari 2024
Are you an entrepreneur for income tax purposes? The payment discount for the provisional assessment for income tax (IB) has been abolished. You will no longer get a discount if you pay your...
Offering tax-free public transport card easier for employers
Effective date: 1 januari 2024
Do you employ staff? From 1 January 2024, you no longer have to deduct wage tax from your employees’ wages if you pay them back for the costs of a public transport card (an ‘ov-kaart’). This is on...
New withholding tax on dividend flows to tax havens
Effective date: 1 januari 2024
A withholding tax on dividend flows to tax havens was introduced. This tax applies to financial flows to countries that have a profit tax of less than 9%. It also applies to all countries that have...
Less income tax on money in third-party account
Effective date: 1 januari 2024
Are you planning to buy company assets? Such as business premises, machinery, or a company car? And do you have a sole proprietorship (eenmanszaak), general partnership (vof), limited partnership...
Higher consumption tax on non-alcoholic drinks
Effective date: 1 januari 2024
Do you sell non-alcoholic drinks, such as soft drinks and fruit juices? The consumption tax (verbruiksbelasting) on these drinks has gone up. From 1 January 2024, the consumption tax on non-alcoholic...
Compensations for objection against WOZ and bpm to be paid directly to objector
Effective date: 1 januari 2024
Do you provide professional help (legal assistance) to citizens or companies objecting to decisions on the Valuation of Immovable Property Act (WOZ) or the Private vehicle and motorcycle tax (bpm)?...
More options for reinvestment reserve (HIR)
Effective date: 1 januari 2024
Are you ending your business due to a government measure? For example, are you using a termination scheme? You can now also use the reinvestment reserve (HIR, in Dutch) if you end just a part of your...
Tax-free travel allowance increases
Effective date: 1 januari 2024
Are you an employer or self-employed professional without staff (zzp'er)? The tax-free travel allowance (reiskostenvergoeding) has increased from €0.21 per kilometre to €0.23 per kilometre from 1...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO