Tax Changes ZZP 2027 After Prinsjesdag: Self-Employed Deduction €900, Starter Deduction €10, Brackets 36.23% / 38.16%

On Prinsjesdag, 15 September 2026, the cabinet sent the Belastingplan 2027 package to the Tweede Kamer. For freelancers there are three main lines: the self-employed deduction drops to €900, the starter deduction goes to €10 in the proposal, and the rates in bracket 1 and 2 go up. Below you'll find what changes, roughly what it costs, and what is not settled yet.

Quick Overview: Key Changes 2027

Income Tax Rates (Box 1) 2027

The rates in bracket 1 and bracket 2 both go up in the proposal. The top rate stays the same. The figures below apply if you are below state pension age (AOW age).

The limit of bracket 1 moves from €38,883 to €39,247. The upper limit of bracket 2 stays at €78,426.

Why Rates Go Up: the "Vrijheidsbijdrage"

Normally, amounts in the tax system move along with inflation. In 2027 the cabinet applies only 48% of that normal inflation correction. The full correction would have been 2.6%. The cabinet calls this a "vrijheidsbijdrage" (freedom contribution) and uses it to help pay for higher defence spending. The official communication is plain about it: income tax goes up in 2027 and 2028.

Self-Employed Deduction 2027: €900

The self-employed deduction goes from €1,200 to €900. This is not new: the step was already laid down in earlier tax plans, so it does not depend on this autumn's vote. After 2027 the amount stays at €900. The hours criterion remains 1,225 hours per year.

The phase-out is nearly done. The deduction still exists, but it no longer makes a big difference to your tax bill. Keep tracking your hours anyway: without the hours criterion you lose what is left.

The Starter Deduction Disappears

This is the biggest new measure for anyone who recently started. The cabinet wants to cut the starter deduction from €2,123 in 2026 to €10 in 2027 and abolish it as of 1 January 2028. The proposal announces no transitional arrangement for people who have already started. If you were counting on the deduction for one of your first years, it effectively falls away from 2027. Read our guide to the starter and self-employed deduction for the conditions as they apply now.

Related Schemes for Starters

• Starter deduction in case of occupational disability (€12,000 / €8,000 / €4,000 in year 1, 2 and 3, with an 800-hour criterion): abolished as of 1 January 2029 in the proposal.
• Accelerated depreciation for starters (willekeurige afschrijving): ends as of 1 January 2028 in the proposal.

Meewerkaftrek, Stakingsaftrek and SME Profit Exemption

Two smaller entrepreneur deductions are being phased out in the proposal. The meewerkaftrek is for entrepreneurs whose tax partner works in the business unpaid; the percentage depends on the hours worked. The stakingsaftrek is a one-off deduction on the profit you realise when you stop your business.

The SME profit exemption stays at 12.7%. You apply it after the entrepreneur deductions, and it has no hours requirement. With the other deductions shrinking, this exemption carries relatively more weight for a sole proprietor.

Tax Credits and Zvw 2027

Tax credits reduce the tax you owe directly. Both main credits go up in 2027. As a sole proprietor you also get the employment tax credit on your profit.

Zvw Contribution: Higher Rate, Higher Ceiling

As a freelancer you pay the income-dependent healthcare contribution (Zvw) yourself, at the low percentage. That percentage and the maximum contribution income both go up.

The Zvw percentages are formally laid down in a ministerial regulation later in the year. Treat them as expected figures until then.

What Does This Mean in Euros?

Below are two sets of examples. They are an indication, before tax credits. They show the direction and the order of magnitude, not your own assessment.

Regular Freelancer (No Starter Deduction)

Starter Who Would Still Have Had the Starter Deduction in 2027

The higher tax credits offset part of this, depending on your income: the general tax credit rises by €39 and the employment tax credit by up to €244 at the maximum. To translate this to your own buffer, see our guide to setting aside money for tax and the gross to net calculation.

Purchasing Power According to the CPB

In its MEV 2027 forecast, the CPB expects median purchasing power to change by −0.1% in 2027, with inflation around 3%. In most of the published examples the self-employed come out below the median, mainly because of the lower self-employed deduction.

Car, Kilometres and Investing

Business Kilometres: €0.25 per km

For business kilometres driven with your private car, the rate is €0.25 per km, retroactive to 1 January 2026. It was €0.23. This applies to freelancers too. Did you book trips earlier this year at the old rate? Then correct them. Our article on keeping a per-trip mileage log explains what your records need to show.

Youngtimer Rule Becomes Stricter

The age limit for the youngtimer rule goes from 16 to 17 years in 2027, and to 20 years from 1 January 2028. An earlier plan to jump straight to 25 years is off the table. Below the limit, the private-use addition (bijtelling) is based on the catalogue value instead of 35% of the current market value.

Fossil-Fuel Company Cars and Fuel Excise

From 2027 there is a new 12% pseudo final levy on the catalogue value of fossil-fuel company cars that employers make available to employees for private use. Transitional rules for cars already in use run into 2030. This concerns employers with staff, not a freelancer's own car. Separately, the fuel excise discount is extended through 2027.

Energy Investment Allowance (EIA): 40% → 45.5%

The cabinet proposes to raise the EIA from 40% to 45.5% as of 1 January 2027. The small-scale investment allowance (KIA) is not cut in this plan: an earlier planned reduction was reversed by a Tweede Kamer motion in spring 2026.

Box 3, Pension and Healthcare Costs

Box 3: No New Measure, New System Delayed

This Belastingplan contains no new box 3 measure. The Wet werkelijk rendement box 3 is delayed: the Eerste Kamer has not voted, the intended start of 1 January 2028 is uncertain, and the cabinet expects to come with a new proposal around the Voorjaarsnota 2027. Until then the current deemed-return system stays, including the rebuttal scheme (tegenbewijsregeling). In 2027 the tax-free capital goes from €59,357 to €60,098 per person. The rate stays 36%.

Pension: Cap Frozen for Six Years

The cap for tax-facilitated pension accrual (aftoppingsgrens) is frozen at €137,800 for six years, 2027 through 2032. For high earners this limits the base on which the annual pension allowance (jaarruimte) is calculated. More on building a pension as a freelancer in our pension guide.

Deduction for Specific Healthcare Costs

The cabinet proposes to abolish the deduction for specific healthcare costs as of 1 January 2028. It is working on targeted compensation for chronically ill people.

Other Changes

• VAT on ornamental plants and flowers: from 9% to 21% as of 1 January 2028 (proposal). Relevant for florists and gardeners.
• Net-metering for solar panels: the salderingsregeling ends on 1 January 2027. This is already law.
• Freelancers with staff: the free space in the work-related costs scheme (WKR) goes from 2% to 2.16% over the first €400,000 of the wage bill as of 1 January 2027. The separate exemption for staff discount on own products (maximum 20%, €500 per year) ends in 2027.
• E-invoicing: there is no domestic mandate yet. The EU obligation for cross-border B2B e-invoicing starts on 1 July 2030.

Not Tax, But It Matters

These items are not in the Belastingplan, but they change around the same date and affect how you work and what you charge.

More background: our articles on false self-employment in 2026, on calculating your hourly rate and on insurance for freelancers.

Decision Timeline

The package consists of four bills: the Belastingplan 2027, Overige fiscale maatregelen 2027, a bill on safe-harbour rules for the Wet minimumbelasting 2024, and the Wet fiscale stimulering startups en scale-ups. Measures take effect on 1 January 2027 unless stated otherwise.

Frequently Asked Questions

Action Plan: How to Prepare

For the rules that apply this year, see tax changes for freelancers in 2026. And because the entrepreneur deductions keep shrinking, the break-even point between a sole proprietorship and a BV shifts as well; our ZZP vs BV comparison explains how to look at that.

Conclusion

2027 is set to be a somewhat more expensive year for most freelancers. The self-employed deduction drops to €900, the rates in bracket 1 and 2 rise, and the Zvw contribution goes up. Starters are hit hardest if the starter deduction does go to €10. Higher tax credits give some of it back. Most of this is not final until parliament has voted, so plan with these figures, but keep an eye on 12 November.

Sources and More Information

• Rijksoverheid - Belastingplan 2027 (overview)
• Rijksoverheid - News release Belastingplan 2027 (15 September 2026)
• Rijksoverheid - Bill Belastingplan 2027
• Rijksoverheid - Summary of key measures Belastingplan 2027
• Ondernemersplein - Prinsjesdag 2026
• CPB - September 2026 forecast (MEV 2027)
• Eerste Kamer - Legal presumption of employment (rechtsvermoeden)
• SRA - Prinsjesdag 2026: tax changes for entrepreneurs