On Tuesday, 15 September, on Budget Day ("Prinsjesdag"), the Tax Plan Bill 2027 was submitted to the House of Representatives. This bill still needs to be approved by the House of Representatives and the Senate, after which the measures will take effect on 1 January 2027.
What do the measures mean for you?
Below you can find the changes. For a complete overview, we kindly refer you to the Budget Day documents: Belastingplanstukken | Rijksoverheid.nl
In the Tax Plan 2027 the Cabinet proposes two tax measures that are applicable on Bonaire, St. Eustatius and Saba. The proposals regard, kilometre allowances and fuel duty.
Measures:
Increase of tax-free kilometre allowance and related regulations
The maximum amounts for car expenses, tax-free kilometre allowances and certain extraordinary expenses are increased from USD 0.20 to USD 0.22 per kilometre. This also applies to the maximum tax-free allowance that employers can reimburse to employees. The increase applies with retroactive effect from 1 January 2026. Employers are not required to pay the higher allowance.
Temporary reduction of fuel duty
To limit the consequences of the higher fuel prices, it is proposed to temporarily reduce the duty on petrol in 2027:
- Bonaire: 5.5 dollar cents per litre;
- St. Eustatius and Saba: 4.19 dollar cents per litre.
The temporary reduction is in place from 1 January up to and including 31 December 2027.
The proposed measures are part of the Tax Plan 2027 and still need to go through the further legislative process.