Overview with sources
What changes on 1 January 2027 for freelancers and tradespeople in the Netherlands?
An overview of changes on 1 January 2027 (and a few dates close to it) that can be checked in official sources. Each item says what changes, when, its status and the source. The sources are Dutch.
Information, not advice. In doubt about your situation? Ask your accountant.
Last checked: 13 October 2026. This page is updated when new figures or decisions are published. Figures that are not yet published are not shown.
Set in law or decree
Published in the Staatsblad (the Dutch Official Gazette) or passed by parliament.
Presumption of an employment contract at a low hourly rate (article 7:610aa of the Civil Code)
Someone who works for another party for a payment from that party of at most € 36 per hour is presumed to do so under an employment contract (article 7:610aa, first paragraph, Dutch Civil Code; Act of 18 June 2026, Staatsblad 2026, 158).
The amount is adjusted in the way set out in article 14 of the Minimum Wage and Minimum Holiday Allowance Act, rounded up to whole euros. For the first application the amount is given by ministerial regulation. The presumption does not apply when the other party is a natural person who is not acting in the exercise of a profession or business.
- When
- 31 December 2026 (Staatsblad 2026, 207).
- Status
- Set. The Act and the decree on its entry into force are published in the Staatsblad.
Work out an hourly rate from your own numbers: Hourly rate calculator
Self-employed deduction (zelfstandigenaftrek): € 900
The self-employed deduction was € 2,470 in 2025 and is € 1,200 in 2026. In 2027 it is reduced further to € 900.
According to the source the conditions stay the same: being an entrepreneur for income tax and working at least 1,225 hours a year in the business.
- When
- 1 January 2027, the last step of a reduction announced earlier.
- Status
- Set. Ondernemersplein: the law has been passed and has partly taken effect.
Higher youth minimum wage for ages 16 to 20
The youth minimum wage is a percentage of the minimum wage for employees aged 21 and over. After the increase, by age: 20 years 87.5% (until 1 January 2027: 80%), 19 years 75% (60%), 18 years 62.5% (50%), 17 years 50% (39.5%), 16 years 40% (34.5%). For 15 years it stays 30%.
The youth minimum wage for students in the work-study track (bbl) in senior secondary vocational education is aligned with the regular youth minimum wage.
- When
- 1 January 2027.
- Status
- Set. Ondernemersplein: the law has been passed. On the date consulted, the table on Rijksoverheid.nl still showed the current percentages.
The net metering scheme for electricity ends
The Act that ends the net metering scheme (Act of 18 December 2024, Staatsblad 2025, 17) enters into force on 1 January 2027 according to article V.
According to Ondernemersplein, small-scale consumers with solar panels or small wind turbines can then no longer offset electricity fed back against electricity used. Instead, the energy supplier pays a reasonable compensation for all electricity fed back.
- When
- 1 January 2027.
- Status
- Set. The Act is published in the Staatsblad.
Temporarily lower motor vehicle tax for vans at the business rate and for trucks
From 1 July 2026 to 1 January 2027, a van at the business rate pays half the motor vehicle tax (mrb). A truck of 12,000 kilos or more pays no mrb in that period.
Mrb is paid per period of 3 months; the lower rate applies from the first period that begins on or after 1 July 2026.
- When
- The reduction applies until 1 January 2027.
- Status
- Temporary measure that ends. Belastingdienst, 21 May 2026: the reduction applies since 1 July 2026.
Collective wage increases in 2027
Agreed in the collective agreements (cao) of four trades; the date is given for each.
Painters’ collective agreement (SAVG): wage increase of 3.7%
According to OnderhoudNL, wages in the collective agreement for painting, finishing, property maintenance and glazing firms (SAVG) rise by 3.7% on 1 January 2027.
- When
- 1 January 2027.
- Status
- Agreed in the collective agreement. Stated on the OnderhoudNL cao page.
Adjust a price list by a percentage of your choice: Price list indexation
Bouw & Infra collective agreement: wage increase of 1.5%
The negotiated result of 31 March 2025 states that the agreed wage is raised by 1.5% on 1 January 2027 (period 01).
- When
- 1 January 2027.
- Status
- Agreed in the collective agreement. Agreement from the negotiated result, as reported by CNV (1 April 2025, last updated 2 January 2026).
Adjust a price list by a percentage of your choice: Price list indexation
Installation sector agreement (Technisch Installatiebedrijf) 2026–2028: € 115 gross per month on top
The agreement provides a structural wage increase of 115 euro gross (about 3%) per month on 1 March 2027.
Earlier in the same agreement: a 3% wage increase on 1 March 2026 and a one-off payment of 132 euro gross on 1 November 2026.
- When
- 1 March 2027.
- Status
- Agreed in the collective agreement. Techniek Nederland: the agreement is final after approval by the members.
Adjust a price list by a percentage of your choice: Price list indexation
Landscapers’ collective agreement (Hoveniers): wage increase of 1.9%
Pay rises by 3.5% in total: 1.6% from 1 September 2026 and 1.9% from 1 March 2027. The term runs from 1 July 2026 to 30 June 2027.
- When
- 1 March 2027.
- Status
- Agreed in the collective agreement. CNV, 16 July 2026: members approve the agreement.
Adjust a price list by a percentage of your choice: Price list indexation
Tax Plan 2027 proposals
Presented on 15 September 2026 (Prinsjesdag). The House of Representatives and the Senate have yet to decide, so these items can still change.
Income tax: less inflation correction in 2027 and 2028
According to Ondernemersplein, the tax brackets and tax credits are corrected for inflation by 48% in 2027 and by 12.2% in 2028, instead of in full.
The rate of the first and second bracket is raised by 0.06%. The sources consulted do not give the 2027 bracket amounts.
- When
- Effective date according to Ondernemersplein: not yet known. Rijksoverheid.nl: if both Houses agree, most Tax Plan 2027 measures apply from 1 January 2027.
- Status
- Proposal, not final. Proposal; the House of Representatives and the Senate have yet to decide.
Starter’s deduction (startersaftrek): from € 2,123 to € 10
From 1 January 2027 the starter’s deduction falls from € 2,123 to € 10. From 1 January 2028 it no longer exists.
According to the source there is no separate arrangement for entrepreneurs who have already started.
- When
- Expected 1 January 2027 (reduction) and 1 January 2028 (abolition).
- Status
- Proposal, not final. Proposal; the House of Representatives and the Senate have yet to decide.
Cessation deduction (stakingsaftrek): from € 3,630 to € 908
The cessation deduction falls from € 3,630 to € 908 from 1 January 2027 and, under the proposal, ends in 2030.
- When
- Expected 1 January 2027; the end expected from 2030.
- Status
- Proposal, not final. Proposal; the House of Representatives and the Senate have yet to decide.
Assisting-partner deduction (meewerkaftrek): 75% lower
The assisting-partner deduction falls by 75%. By hours worked, as a percentage of profit: 525–875 hours 1.25% (then 0.313%), 875–1,225 hours 2% (0.5%), 1,225–1,750 hours 3% (0.75%), 1,750 hours or more 4% (1%).
Under the proposal the deduction ends in 2030.
- When
- Expected 1 January 2027; the end expected from 2030.
- Status
- Proposal, not final. Proposal; the House of Representatives and the Senate have yet to decide.
Not yet published
Figures for which the source does not yet give a 2027 value.
Statutory minimum wage on 1 January 2027
The amount for 1 January 2027 has not been published yet. On the date consulted, the “Bedragen minimumloon” page on Rijksoverheid.nl showed amounts up to and including 2026.
- When
- Not yet known.
- Status
- Not yet published. No 2027 amount in the source yet.
Topics that the sources named do not list as a change on 1 January 2027 are not on this page. Of the collective agreements, only the four named appear here.
Frequently asked questions
When does article 7:610aa of the Civil Code take effect?
According to Staatsblad 2026, 207, the Act of 18 June 2026 (Staatsblad 2026, 158) enters into force on 31 December 2026. The amount in the Act is € 36 per hour; for the first application the amount is given by ministerial regulation.
Is the minimum wage for 1 January 2027 known yet?
On 13 October 2026 the “Bedragen minimumloon” page on Rijksoverheid.nl showed no 2027 amount yet. This page is updated when the amount is published.
What is the self-employed deduction in 2027?
According to Ondernemersplein, the self-employed deduction is reduced further to € 900 in 2027 (2026: € 1,200). Ondernemersplein states that the law has been passed and has partly taken effect.
Are the Tax Plan 2027 proposals final?
No. The Tax Plan was presented on 15 September 2026. The House of Representatives and the Senate have yet to decide; according to Rijksoverheid.nl most measures apply from 1 January 2027 if both Houses agree.
Where does the information on this page come from?
Every item names its source and the date it was consulted: the Staatsblad, Rijksoverheid.nl, the Belastingdienst, Ondernemersplein and the websites of the collective agreement parties.
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