Budget Day 2026: measures for business and trade
On Budget Day, Tuesday 15 September 2026, the Dutch government will announce its tax plans for the coming year. Forvis Mazars will keep you informed through this website about developments that may be relevant to you. Ahead of Budget Day, we are already sharing a selection of the tax measures announced by the government to date. Once the final proposals and measures included in the 2027 Tax Plan are published on Budget Day, we will provide a comprehensive overview on this website.
- Introduction of freedom contribution: A freedom contribution for businesses will be introduced from 2027. The freedom contribution for businesses has been defined as an increase in the AOF (Algemeen Arbeidsongeschiktheidsfonds) contribution.
- Increase energy investment tax credit: The deduction rate for the energy investment tax credit (EIA) will be increased from 40 percent to 45.5 percent effective 1 January 2027.
- Changes to Pillar 2 minimum tax: Following international agreements within the OECD framework (the Side-by-Side Agreement), the minimum tax (Pillar 2) will be amended.
- Restriction on participation exemption for foreign exchange results on hedging instruments: For fiscal years beginning on or after 1 January 2027, only the ‘unpriced foreign exchange results’ on hedging instruments may be included under the participation exemption. The unpriced foreign exchange result is the difference between the priced-in (expected) exchange rate movement at the time the hedging instrument was entered into and the actual exchange rate movement upon settlement of the hedging instrument. As a result of this measure, the priced-in foreign exchange result can no longer be included under the participation exemption regime.
- Increase of VAT rate for ornamental plant cultivation products: The reduced VAT rate for the supply of ornamental plant cultivation products will be abolished effective 2028. As a result, the VAT rate for items such as flower bulbs, flowers, plants and nursery products (such as Christmas trees) will increase from 9 percent to the standard VAT rate of 21 percent.
- Introduction of real estate transfer tax exemption for housing associations: From 2027, transfers of immovable property within the scope of social activities (Services of General Economic Interest) will be exempt from real estate transfer tax. As a result, housing associations that transfer immovable property (such as dwellings) to one another within the scope of their social housing remit will not pay real estate transfer tax.
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