The Cabinet proposes some changes that will affect entrepreneurs:
- The reduced property tax rate for hotels is increased from 10% to 11% effective from 2025.
- The yield tax and substantial interest rate is increased from 5% to 7.5%. This ensures that entrepreneurs with a private limited company (BV) will be paying more tax on their profits, bringing the tax rate closer to the Dutch and international levels.
- Effective from 2026, the threshold for the small business scheme (KOR) is adjusted annually based on the inflation.