Tax Plan 2027 for Freelancers: What Changes?
Not legal advice — consult a tax adviser for your specific situation.
The Dutch Tax Plan 2027 brings significant changes for self-employed workers. The self-employed deduction falls further, the tax-free mileage allowance rises, and a statutory employment presumption may be introduced. What does this mean for your bookkeeping and invoicing? Here are the key points, plus what you can do now.
Please note: The 2027 Tax Plan will be officially presented on 15 September 2026 (Budget Day) and then debated in parliament. This article is based on plans published before that date and does not yet have final legal status. Always consult the latest information on belastingdienst.nl for your tax return.
Self-employed deduction falls to €900
According to the Dutch Tax Authority, the self-employed deduction has been phased down for years. In 2023 it stood at €5,030; by 2025 it was €2,470, and €1,200 in 2026. In 2027 it is expected to drop to €900. For most freelancers this means a higher tax burden on profits.
Example: as a freelance graphic designer with an annual profit of €55,000, you could deduct over €5,000 in 2023. In 2027 that becomes just €900. The difference in tax liability can amount to several hundred euros per year, depending on your tax bracket.
The SME profit exemption is expected to remain at 12.7% of profit after deductions. That is a partial offset, but not enough to fully compensate for the lower self-employed deduction.
The rules for the starter's deduction in 2027 have not yet been finalised. Watch official announcements after Budget Day.
What can you do now?
- Calculate your expected 2027 profit and adjust your provisional tax assessment in good time.
- Discuss options such as pension contributions (annuity) or investment deductions with your accountant.
- Keep accurate time records: according to the Tax Authority, the self-employed deduction only applies if you meet the 1,225-hour annual threshold. Solid time tracking as a freelancer puts you in a stronger position if audited.
Mileage allowance rises to €0.25 per kilometre
Good news: the tax-free mileage allowance is expected to increase from €0.23 to €0.25 per kilometre. This applies to business kilometres you charge to clients or reimburse to employees.
A freelancer driving 150 business kilometres per week would receive over €150 more per year, tax-free.
To apply the allowance correctly, you must log each journey: date, departure and destination address, purpose, and distance. Find out how to do this efficiently in our knowledge-base article on mileage allowance 2026: processing €0.25/km.
Want to link expense claims and travel costs directly to projects and invoices? Get your expense records in order with PrikKlokPlus and stop losing kilometres in a spreadsheet.
Employment presumption: risk below €38 per hour
One of the most significant proposed changes affects freelancers working at lower rates. A statutory employment presumption is under consideration for self-employed workers billing below an indicative threshold of €38 per hour (2026 reference date). Anyone below this rate may be able to invoke the presumption, and a client could be required to pay payroll tax and social contributions.
This particularly affects freelancers in healthcare, education, and logistics. Working structurally for one client at a rate below the threshold? Have your contract and working arrangement reviewed by a legal specialist. The final legislation has yet to be published; follow developments via rijksoverheid.nl.
A solid project administration helps here too: if you can demonstrate genuine independence (multiple clients, your own schedule, your own equipment) you stand on firmer ground. See also how to link project hours to post-calculation for more profitable quotes.
Mandatory disability insurance: where things stand
A compulsory income protection policy (AOV) for freelancers is again on the agenda under the 2027 Tax Plan. Final legislation has not yet been published. If you have no cover in place, act now. Premiums may be partially deductible as annuity contributions; consult your adviser for your specific situation.
| Measure | Current (2025) | Expected 2027 |
|---|---|---|
| Self-employed deduction | €2,470 | €900 |
| SME profit exemption | 12.7% | 12.7% (unchanged) |
| Tax-free mileage allowance | €0.23/km | €0.25/km |
| Employment presumption | WDBA enforcement | Statutory presumption < €38/hr (proposal) |
| Mandatory AOV | Voluntary | Compulsory (date TBC) |
Take the first steps now
The Tax Plan 2027 calls for forward thinking. The self-employed deduction falls sharply, the employment presumption increases pressure on low rates, and mandatory disability cover is approaching. The higher mileage allowance offers a modest offset.
The practical takeaway: keep accurate records of your hours, kilometres, and projects, not just for the tax authority, but as proof of your independence. Good records put you in a stronger position during an audit, a rate negotiation, and when preparing your annual accounts.
Follow the official Budget Day documents after 15 September 2026 for the final texts.
Frequently asked questions
What is the self-employed deduction in 2027? The self-employed deduction is expected to be €900 in 2027, down from €1,200 in 2026 and €2,470 in 2025. The final amount will be confirmed after parliamentary approval.
Does the higher €0.25/km mileage rate apply if I use my own car? Yes. The tax-free rate of €0.25 per kilometre applies to business kilometres regardless of whether you drive your own car, a lease car, or a company vehicle. Always keep a complete journey log.
What does the employment presumption mean for my current contracts? If you bill below the indicative €38/hr threshold and your situation resembles employment, your client could potentially be held liable for payroll tax. Have your contract assessed by an employment law specialist. Final legislation is still pending.
Should I take out disability insurance now? Mandatory cover is not yet in force and final rules have not been published. It is wise to assess the level of cover you need now so you are not caught off guard when the law comes into effect.
How do I prove I meet the 1,225-hour criterion? According to the Tax Authority, you must work at least 1,225 hours per year as a self-employed person to qualify for the self-employed deduction. Reliable time tracking is the simplest way to demonstrate this.
Get your administration in order
PrikKlokPlus combines time tracking, expense management, project administration, and invoicing in one platform, so you always have the right figures to hand, whatever tax changes come next.