We wrote about this before: there was a proposal to scale back the youngtimer scheme. The plans are now firmer, though it is formally not final law yet. From 2026 the age limit already rises from 15 to 16 years, with transitional rules for cars that were 15 or older back in 2025.
The government is raising the maximum tax-free mileage allowance (kilometervergoeding) from €0.23 to €0.25 per kilometer, retroactive to 1 January 2026. The Dutch Tax Office already allows this via correction entries in the payroll return, so earlier periods can be adjusted without disrupting your records. For you as an entrepreneur or employer, this feeds straight into what you can reimburse tax-free. If you drive your own car for work, from 1 January you calculate with €0.25 per kilometer. Trips from earlier this year are simply corrected along via the payroll return (loonaangifte), so you do not miss out.
Yes. Were you entitled to healthcare allowance (zorgtoeslag) in 2025 but never applied, for example because your income as a freelancer (ZZP) fluctuates? Dienst Toeslagen gives you plenty of time: you can still apply for 2025 up to and including 31 December 2026, with retroactive effect. The amount is then still paid out.
Tip of the month
Allowances do not follow your income. If your turnover shifts as a freelancer (ZZP), what you qualify for shifts too. Backdated claims are often possible. Below you walk through all four.
These are three very different schemes, but the pattern is always the same: check on time, and you won't miss out. We keep track of changes like these for you, in plain language and in your own language. Not sure whether something applies to your situation: the mileage allowance, your car, or a missed allowance? Feel free to send us a message.
— Mariusz · MOJKA Finance · Rotterdam
This article is intended for general informational purposes only and does not constitute tax, financial or accounting advice. For advice tailored to your situation, please contact us. Read our full disclaimer.
