Taxes, charges, and levies
Amendments for all entrepreneurs
Yet to come into effect (10)
Extra tax on petrol and diesel business cars for employees
Effective date: 1 January 2027Do you offer an employee a company car? For example a lease car or a car from your own fleet? And does your employee also use the car privately or to commute to work? From 1 January 2027, you will pay...
Youngtimer scheme limited to cars 25 years old or older
Effective date: 1 January 2027Do you drive a company car that is between 16 and 25 years old, a so called ‘youngtimer’? The youngtimer scheme may change from 2027. According to the current plans this scheme would then only apply...
30% ruling: compensation for expats down to 27%
Effective date: 1 January 2027Are 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...
Processing waste to become more expensive
Effective date: 1 January 2027Do you collect commercial waste to take to an incineration plant? Handling waste is getting more expensive. Waste incineration plants will pay more tax and the businesses bringing the waste will pay...
Flight tax on long-distance flights going up
Effective date: 1 January 2027Do you book flights for customers, employees, and business partners? Or do you fly for business yourself? The flight tax will go up for long-distance flights that emit more CO2. With this proposal,...
Consumption tax on beverages with a hint of dairy and sweetened non-alcoholic beverages
Effective date: 1 January 2027Do you produce beverages with a hint of dairy or sweetened dairy or soy beverages? You will have to pay consumption tax (verbruiksbelasting). This applies to: fruit juices and vegetable juices with a...
VAT on flowers and plants to go up from 9% to 21%
Effective date: 1 January 2028Are you an entrepreneur active in floriculture, or do you sell plants and flowers? The VAT (btw) on floriculture products will change. The government intends to abolish the reduced VAT rate of 9% on...
Supplying wage data via income relationship (IKV) will be easier
Effective date: 1 January 2028Are you an employer and do you supply wage data to the Netherlands Tax Administration and the Employee Insurance Agency UWV? This will become easier. The government will adjust the rules on the income...
Tariffs on private vehicle and motorcycle tax (bpm) going up
Effective date: Step-by-step, on 1 January 2026, on 1 January 2027, and on 1 January 2028Do you import or buy a car, motorcycle, or van in the Netherlands? Then you pay private vehicle and motorcycle tax (belastingen op personenauto's en motorrijwielen, bpm). The more CO2 a car or...
Reduced motor vehicle tax for electric and hydrogen cars until 2030
Effective date: 1 January 2026, 1 January 2029, and 1 January 2030Do you drive an electric or hydrogen powered (zero emission) passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. The discount applies until...
Already in effect (2)
Import duties will apply to e-commerce shipments worth up to €150
Effective date: 1 July 2026This change in law has come into force. You must comply with the rules. The authorities will check this. businesses that deliver online orders from outside the EU to consumers in the EU customs...
Fixed bpm for zero emission motorcycles and special private motor vehicles
Effective date: 1 July 2025Do you own a zero emission special private motor vehicle such as a hearse or a wheelchair accessible vehicle? Or a zero emission motorcycle? Since 1 July 2025, a fixed amount of private vehicle and...
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO