Tax Plan 2026: The most important tax rates for entrepreneurs

The tax plan 2026 is final. From unaffected corporate tax rates to a significant reduction in the self-employed deduction: Are you curious about which tax changes may or may not have an impact on your company? In this article, we list the most important tax rates, deductions and figures in 2026.

Unchanged

As mentioned above: nothing new under the sun with regard to corporation tax. As in 2025, profits up to € 200,000 will be taxed at 19%. Profits over this amount will be taxed at 25.8%.

Dividend tax will also remain the same at 15%. In addition, the innovation box and SME exemptions remain unchanged at 9% and 12.7% respectively compared to 2025. The rates for withholding tax (25.8%) and insurance premium tax (21%) also remain the same.

Although rates for accommodation have increased as of 2026,  sales tax (VAT) remains the same as recent years: with a standard VAT rate of 21% and a reduced rate of 9%.

Investment deduction

We see minor changes in the investment deduction. The investment amounts in the KIA (small-scale investment deduction) have been increased slightly: the 28% from the first scale is applicable between € 2,900 and € 71,683 (this was € 70,602). The second scale runs up to € 132,746 (this was € 130,744), from which an amount of € 20,072 (in 2025 € 19,769) can be deducted from the investment. In the third and final scale, the maximum investment amount has been increased by € 6,000 compared to 2025: in 2026, you can deduct a maximum of € 20,072 from € 132,746 up to € 398,263 (previously: € 392,230) of the investment amount.

The deductible percentage of investments in the EIA (energy investment deduction) stays at 40%. The amount eligible for this has been increased slightly. This was previously between € 2,500 and € 151,000 and has been adjusted to €153,000 from 2026>. The threshold of € 2,500 is unchanged.

The percentages for investment deduction in the MIA (environmental investment deduction) are, as in the previous year: 40% in category I, 36% in the second category and 27% for category III investments. The MIAcan be applied to investment amounts between €2,500 and €50,000. This is also the same as last year.

Minimal adjustments can be seen in the maximum amount for R&D deduction (Research and Development Promotion Act): this will increase from € 15,738 to € 15,979. The extra deduction for first-time buyers has been increased by more than € 100 to € 7,996.

Impactful shifts

A significant increase has been applied to the tax rate on games of chance. Gambling Tax will increase from 34.2% in 2025 to 37.8% in 2026.

The most major shift for entrepreneurs is an adjustment in the self-employed deduction. This will be phased out annually, which means that the deductible amount will be reduced to € 1,200 for 2026. This was € 2,470 in 2025.

Tax plan 2026 in short

Have all the numbers made you dizzy? Don’t worry. Below we have summarized the tax plans schematically for you:

Find out more

For a comprehensive overview of changes for entrepreneurs as of 2026, please visit the website of the Tax and Customs Administration. The Entrepreneurs' Square also lists the changes. For those who really want to go in-depth, you can find all the tax plan documents (in Dutch) here. If you have any questions regarding the taxation of your company, or require help calculating the impact the tax plan 2026 may have on your company, please Feel free to contact us. We are always happy to help.