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ARTICLE · 29 SEPTEMBER 2026

Budget Day 2026: Rewards & Benefits Changes For Employers And Employees

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The Dutch Government has introduced significant changes to employee benefits taxation, including adjustments to travel allowances, company car taxation, and pension thresholds.

NetherlandsTax
Philip Siekman
Philip Siekman
Aleid Langevoord
Aleid Langevoord
Marieke de Vries
Marieke de Vries
Jildis Deumens
Jildis Deumens
Ilse van Nieuwenhuizen
Ilse van Nieuwenhuizen
Wendy Terporten
Wendy Terporten
Liselot Bakker
Liselot Bakker
Colin Naipal
Colin Naipal
Daphne de Geus
Daphne de Geus

On Budget Day, 15 September 2026, the Dutch Government submitted the 2027 Tax Package to the House of Representatives. In this article, we would like to inform you about the key Rewards & Benefits related tax changes that are proposed to enter into force as of 1 January 2027 or later. These include the introduction of a favourable tax regime for employee stock options in qualifying start-ups and scale-ups, as well as the abolition of the exemption on discounts for industry-specific products provided to employees.

Increase of the tax-free travel allowance

The Dutch Government proposes to increase the maximum tax-free travel allowance from EUR 0.23 to EUR 0.25 per kilometre, with retroactive effect to 1 January 2026.

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