Bill before the Tweede Kamer, second amendment note of 20 October 2026
The 2027 tax plan: what changed, and what is still open
The cabinet has already changed its own tax plan once: the top tax rate starts later, the employment tax credit rises less, and the petrol and diesel excise discount ends in steps. What is in the bill, and what parliament still has to decide.
Source
Tweede Kamer, Belastingplan 2027 (kamerstuk 37022) tweedekamer.nl
Last updated 26 October 2026. The vote has no date yet. We update this page when the bill changes.
€80,578
where the top tax rate (49.5%) starts in 2027, up from €78,426 in the bill of 15 September
€133
rise in the employment tax credit (arbeidskorting), €40 less than the €173 first proposed
€0.95
excise duty on a litre of petrol in 2028, up from €0.85 in 2027. Excise is the tax inside the pump price, not the price. The discount ends on 1 January 2029
1.2%
rise of tax brackets and credits in 2027: 48% of the 2.6% inflation correction is applied
What the cabinet changed on 20 October
- The freeze on where the top rate starts is reversed for 2027: €80,578 instead of €78,426. For 2028 the starting point is frozen at the 2027 level.
- The employment tax credit rises by €133, not €173.
- Diesel gets the excise discount in 2027 as well. In 2028 the discount on petrol and diesel is cut back in part, and from 1 January 2029 it ends.
- Housing associations are partly exempted from the limit on deducting interest (earnings stripping) for their social-housing work, planned from 1 January 2028 once it is settled that EU state-aid rules allow it.
- A transition rule for refunds of healthcare costs received after the deduction for specific healthcare costs (aftrek specifieke zorgkosten) is abolished on 1 January 2028.
What the changes cost the budget
−€911m
2027: budget balance, change from the bill of 15 September
−€703m
2028: budget balance, change from the bill of 15 September
What adds up
- 2027: the top-rate start is not frozen (−750), the employment credit rises less (+314) and the excise discount is extended (−475). Together −911.
- 2028: the same two changes (−750 and +314), the top-rate start is frozen again (+482) and the excise discount is cut back in steps (−749). Together −703.
Million euros a year; + improves the budget balance, − worsens it. The totals are the sums of the items in the table of the second amendment note (NLnow calculation). The housing associations' interest-deduction exception (€426 million a year from 2028) is left out. Source: Tweede nota van wijziging, Belastingplan 2027 (37022, no. 22), table 4 (prices of 2026).
Petrol and diesel: the discount ends in steps
Excise duty on a litre of fuel, with and without the discount
Euros per litre. This is the excise tax only, not the pump price.
With the discount Without it
Petrol
Diesel
What was in the bill from the start
| Measure | 2026 | 2027 in the bill |
|---|---|---|
| Self-employed deduction (zelfstandigenaftrek) | €1,200 | €900 |
| Starter's deduction (startersaftrek) | €2,123 | €10; abolished on 1 January 2028 |
| Old-age tax credit (ouderenkorting), maximum | €2,067 | €1,993 |
| Employment tax credit, maximum | €5,685 | €5,929 |
| Transfer tax on homes the buyer does not live in | 8% | 7% |
| Inflation correction of brackets and credits | none yet | 1.2% (48% of 2.6%) |
What is still open
Open topics
- Inflation correction: the bill applies 48% of the 2.6% correction to brackets and credits in 2027; an amendment would apply all of it.
- Where the top rate starts: an amendment filed before the second note would start it at €79,537 (the cabinet's new figure is €80,578) and cut the second-bracket rate back to 37.56%, lowering the tax on work and raising the tax on capital.
- Petrol excise: an amendment asks for a lower duty on petrol than the cabinet proposes.
- VAT on flowers and plants: the bill ends the 9% rate on 1 January 2028; an amendment would end it in 2029.
- Aviation tax and traffic fines: an amendment would cut the aviation tax less than proposed, to pay for freezing traffic fines at their 2026 level.
- Corporate tax: two amendments raise the high rate: by 0.1 point (€122 million a year) to stop a €120 million cut in elderly care, and by 0.9 points to exempt housing associations from the tax from 2027.
- Housing associations: the interest-deduction exception is planned from 1 January 2028, subject to an EU state-aid check; an amendment would fix that date without a further royal decree.
Amendments are proposals by members of the Tweede Kamer until they are voted on. Separately, the cabinet is rewriting its box 3 bill on tax on savings and investments: the Council of State's advice is expected on 28 October, and the new text goes to the Tweede Kamer by 2 November at the latest, with a changed way of paying for it.
The road so far
- 15 September: The cabinet submits the bill.
- 1 October: Members of the Tweede Kamer send their questions (the report).
- 12 October: First round of the committee debate.
- 14 October: First amendment note: technical corrections.
- 20 October: The cabinet answers the questions and sends the second amendment note.
- 26 October: Committee debate continues, cabinet's first round and a second round (planned).
- Week of 2 November: Plenary debate in the Tweede Kamer (planned). The vote has no date yet; the Eerste Kamer comes after.
Key terms explained
- Belastingplan
- The tax plan: the bill that changes the tax rules for the coming year. Parliament votes on it in the autumn, after Prinsjesdag.
- Top rate (toptarief)
- The highest income-tax rate, 49.5%, paid on income above the point where the third bracket starts (the aanvangspunt).
- Inflation correction (tabelcorrectiefactor)
- The yearly raising of brackets and tax credits with inflation, so people do not pay more tax only because prices rose.
- Employment tax credit (arbeidskorting)
- A reduction of income tax for people in work, so that working pays more than not working.
- Nota van wijziging
- A note by which the cabinet amends its own bill while parliament is still handling it.
- Excise discount (accijnskorting)
- The temporary cut in the excise duty on petrol and diesel, below the level the normal yearly indexation would give.
- Earnings stripping
- A limit on how much interest a company can deduct from its profit for tax.
More: The 2027 Dutch budget, explained, Your money in 2027, Fuel prices in 2026, Tax in the Netherlands for internationals.
Source: Tweede Kamer, Belastingplan 2027 (kamerstuk 37022). Figures are the cabinet's own, from the bill and its amendment notes; amendments by members of parliament are proposals until voted on.