Prinsjesdag 2026: what the Dutch Budget Day means for tax hiring and professionals
Key insights
- Stable corporate tax: No changes to corporate income tax rates
- Pillar Two drives demand: Implementation experience remains highly sought after
- Salary pressure continues: Competition for specialist tax talent remains strong
- Specialist expertise wins: ESG, tax technology and private client skills stand out
- Scale-ups are hiring: More businesses are building in-house tax functions from scratch
Prinsjesdag 2026, the Netherlands’ annual Budget Day, saw the Dutch government present its latest tax plan and Miljoenennota to the Tweede Kamer, or House of Representatives.
While much of the attention focused on personal income tax, Box 1, income tax brackets, tax credits, the tax-free allowance and purchasing power, the wider package of tax measures has important implications for tax hiring across the Netherlands.
Several proposals affecting businesses, savings and investments, real estate and internationally mobile employees are likely to influence demand for specialist tax expertise.
For employers, the key question is not whether the latest tax plan creates more work. It’s whether they have the right people to manage increasingly complex tax requirements.
For candidates, the question is whether their skills align with the areas where demand continues to grow.
The answer to both is increasingly centred on specialist expertise. Prinsjesdag 2026 reinforces existing demand for professionals with experience in international tax, Pillar Two, transfer pricing, VAT, tax technology and strategic tax advisory.
Here’s what the Dutch Budget Day means for tax hiring and tax professionals.
1. Corporate tax remains broadly stable
One of the most significant announcements from Prinsjesdag 2026 was the decision not to increase Dutch corporate income tax rates.
The rates are expected to remain:
- 19% on taxable profits up to EUR 200,000
- 25.8% on taxable profits above EUR 200,000
The absence of significant corporate income tax changes removes one source of uncertainty for businesses and supports longer-term planning.
What this means for hiring
- Greater confidence in permanent hiring
- Continued investment in in-house tax teams
- Increased focus on succession planning
What this means for candidates
- Stable market conditions support job mobility
- Continued demand for corporate tax expertise
2. More tax pressure on labour and higher earners
Changes affecting personal income tax, payroll tax, social security contributions, salary thresholds and take-home pay could influence compensation expectations across the market.
The implications may be particularly significant for employers hiring international talent, given the continued importance of the expat scheme and cross-border mobility.
As net earnings come under pressure, tax professionals may place greater emphasis on total reward, flexibility and career progression.
For employers, this could further intensify competition for already scarce talent.
What this means for hiring
- Higher salary expectations
- Increased retention challenges
- Greater importance of flexible working
What this means for candidates
- Stronger negotiating position
- Greater focus on overall rewards packages
3. Increased incentives for energy and sustainability investments
The proposed increase in the Energy Investment Allowance (EIA) from 40% to 45.5% strengthens the business case for sustainability investments.
As organisations invest in decarbonisation and energy-efficiency projects, tax professionals are increasingly expected to contribute to commercial decision-making as well as compliance.
What this means for hiring
- Greater demand for advisory-focused tax professionals
- More opportunities in energy and infrastructure sectors
- Increased demand for ESG-related expertise
What this means for candidates
- ESG tax expertise becomes a differentiator
- Potential salary premium for specialist skills
4. Pillar Two and international tax developments continue
The Dutch tax plan includes further developments linked to the OECD Pillar Two framework, reinforcing what is already one of the strongest drivers of tax hiring demand in the Netherlands.
Many organisations have moved beyond understanding the rules and are focused on implementation, reporting and governance.
Businesses also continue to invest in compliance processes as reporting expectations from the Belastingdienst and wider Dutch tax authorities evolve.
What this means for hiring
- Competition for proven Pillar Two talent remains intense
- Continued investment in tax reporting and technology
- Strong demand for international tax specialists
What this means for candidates
- Pillar Two experience remains a valuable career differentiator
- International tax professionals remain highly marketable
5. Box 3 uncertainty remains
Continued uncertainty around Box 3, substantial interest rules and the taxation of savings and investments is likely to sustain demand for specialist advisory expertise.
Family offices, wealth managers and private client teams continue to navigate a changing landscape, creating opportunities for professionals with experience advising high-net-worth individuals and owner-managed businesses.
What this means for hiring
- Continued recruitment within private client teams
- Ongoing investment in wealth planning expertise
- Strong demand from family offices
What this means for candidates
- Attractive opportunities in private client tax
- Strong demand for high-net-worth expertise
6. Real estate gets some support
The proposed reduction in transfer tax on residential investment property from 8% to 7% could support activity across the Dutch real estate market.
While not transformational, any uplift in transactions often drives demand for specialist tax expertise. The measure may also support investment across parts of the housing market, including projects linked to social housing and residential development.
What this means for hiring
- Potential revival of delayed hiring plans
- Continued demand for real estate tax specialists
- More transaction-related tax work
What this means for candidates
- Increased mobility within the real estate tax market
- Potential growth opportunities as activity increases
7. Startups, scale-ups and innovation remain in focus
Support for startups and scale-ups remains a central part of the Dutch government’s competitiveness agenda.
Many growing businesses are reaching the stage where they require their first dedicated tax leader. This is creating opportunities for professionals seeking broader responsibilities and closer involvement in business decision-making.
What this means for hiring
- More first-time in-house tax leadership roles
- Increased demand for professionals who can build functions
- Greater hiring activity among venture-backed businesses
What this means for candidates
- Opportunities to move in-house
- Broader exposure across tax, finance and operations
Looking ahead
Prinsjesdag 2026 is unlikely to reduce demand for tax professionals. Instead, it reinforces existing talent shortages in areas such as international tax, Pillar Two, transfer pricing, tax technology and employment taxes.
For employers, the challenge remains attracting and retaining scarce expertise. For tax professionals, the market continues to favour candidates with specialist skills, international experience and the ability to combine technical excellence with commercial thinking.
How we help
At Brewer Morris, we help businesses across the Netherlands hire specialist tax talent across corporate income tax, VAT, transfer pricing, international tax, Pillar Two, tax technology, employment tax and private client tax.
Get in touch today to discuss your hiring needs or career goals.
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Frequently asked questions
This section provides answers to the most common queries.
What happens next after Prinsjesdag 2026 is that the proposals outlined in the Dutch tax plan and Miljoenennota must pass through the Tweede Kamer and Senate before becoming law. Employers should continue monitoring developments, as some tax measures may change during the legislative process.
Changes to the expat scheme could affect employers by increasing the cost and complexity of hiring international talent. Businesses that rely on globally mobile professionals often review compensation structures, benefits and mobility policies following Budget Day announcements.
Yes, VAT specialists are still in high demand. Businesses continue to face complex value added tax compliance requirements, cross-border reporting obligations and evolving VAT rate regulations, making experienced professionals difficult to source.
Opportunities are created by scale-ups for tax professionals through broader responsibilities and the chance to build or shape in-house tax functions. As Dutch scale-ups mature, many are creating their first dedicated tax roles, providing greater exposure to corporate income tax, international tax, business partnering and commercial decision-making.