The Dutch coalition government recently agreed on an update to
the budget for 2025 and later years. The final 2026 budget will
officially be announced for the occasion of Budget Day on 16
September next. The proposed measures introduce several significant
tax changes impacting individuals, startups, scale-ups and
corporations. This update provides an overview of the most relevant
fiscal adjustments.
Tax incentive for employee stock option plans for innovative
start-ups and scale-ups
New tax rules will be introduced to promote employee
participation in innovative start-ups and scale-ups. Under this
measure, employees will benefit from a reduced personal income tax
base on stock options. More specifically, only 65% of the capital
gain will be subject to tax resulting in an effective tax rate of
approximately 32%. Additionally, taxation will be deferred until
the moment the shares are actually sold. The new rules are expected
to enter into force on 1 January 2027.
