Budget Day 2026: measures for employees and employers
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.
- Elimination of exemption for industry-specific products: Under the work-related expenses scheme, the targeted exemption for industry-specific products will be eliminated as of 1 January 2027. The reimbursement (at a discount) or provision of industry-specific products from the withholding agent’s company will then no longer be exempt under any conditions.
- Changes to stock options in startups and scale-ups: Under payroll tax rules, the taxation of employee stock ownership in startups and scale-ups is being adjusted. Firstly, the tax base on which payroll taxes are withheld is being reduced to 65 percent of the income from stock options (instead of 100 percent). In addition, taxation will occur no later than the time of the actual sale of the shares.
- Freezing the pension accrual cap: From 2027, the maximum pensionable salary will not be indexed for a period of six years. The ceiling will remain at the 2026 level until 2032, amounting to € 137,800.
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