Prinsjesdag (Budget Day) 2020
What are the government plans for 2021?
Every year, on Prinsjesdag (Budget Day), the Dutch government launches its plans for the coming year. On this page, Business.gov.nl lists the plans that may affect you as an entrepreneur, whether you are a self-employed professional, an SME owner or other type of entrepreneur. Don't forget to refresh this page regularly to see the latest information.
What changes for businesses and entrepreneurs in 2021?
Attention: These measures are still subject to approval
Taxes
- Basic tariff income tax (IB) reduced
- Lower tariff corporate income tax reduced
- Corporate income tax: limitation on offsetting losses against profits
- Extra increase general levy reduction (algemene heffingskorting)
- General tax credit (arbeidskorting) to increase in 2021
- Private business ownership allowance to be reduced in steps
- Higher sustainable energy surcharge (ODE) on gas and electricity in 2021
- Surcharge on CO2 emissions for industrial installations
- Change in box 3, tax on capital and assets in 2021
- Property transfer tax for investors to go up in 2021
- Innovation Box tariff raised to 9%
Business management and administration
Business premises
Sales
Staff
Previous changes to law and regulations
About Prinsjesdag
The third Tuesday in September is traditionally known as Prinsjesdag in the Netherlands. On Prinsjesdag, or Budget Day as it is called abroad, King Willem-Alexander gives the Speech from the Throne. The Speech from the Throne sums up the state of the nation, and outlines the government plans for the coming year. After the Speech, the Minister of Finance presents the chair of the House of Representatives with the National Budget and the Budget Memorandum. These documents describe how government is going to execute its plans, and how much budget is allotted to each plan.
The National Budget, the Budget Memorandum, the Tax Plan and other official Prinsjesdag documents can be found on Government.nl.
Questions relating to this article?
Please contact the Netherlands Enterprise Agency, RVO