2026 energy crisis support measures: what do they mean for freelancers?

We have listed the most important points for you, divided into the compensations and the costs.

PLEASE NOTE: these are preliminary plans. They will still be subject to debate in the coming period and are not yet final.

Compensations
Of the planned measures, these are the most eye-catching for freelancers:

1. The most important compensation for freelancers will likely be the increase in the mileage allowance from 23 to 25 cents per business kilometer.
2. Another support measure that could be interesting for some freelancers is a subsidy scheme for low- and middle-income earners to switch from an old fossil-fuel car (emission class 1 to 4, like youngtimers) to a second-hand electric car.
3. There will be a temporary discount on motor vehicle tax for freelancers with a delivery van. This discount amounts to 50% and will apply for half a year (up to and including December).
4. The Energy Investment Allowance (EIA) will be increased from 40% to 45.5%. Unfortunately, this deduction only applies to very specific investments listed on the energy list.
5. On a more private level: more funding will be available for the Energy Emergency Fund, which can give low-income households with a high energy bill a helping hand this coming winter. A Heat Fund will also be introduced: homeowners with an income below €60,000 can take out a loan at 0% interest to make their homes more sustainable.

Costs
Unfortunately, these compensations have to be funded. And it seems the small entrepreneur will also have to chip in:

1. The tax-deductible allowance for new entrepreneurs (startersaftrek) will be abolished as of 1-1-2027. The private business ownership allowance (zelfstandigenaftrek) had already been scaled down for years and would only be €900 in 2027, but now the starter’s allowance will also be completely abolished all at once.
2. The small projects investment credit (KIA) will be scaled back as of 1-1-2027. However, this reduction will (as it looks right now) only apply at the ‘top end’: the maximum investment amount eligible for the KIA will decrease. So, this only has an impact if you make very large investments. For freelancers who do not invest that much, this will have no impact.
3. The excise duty on alcohol will be increased.

What’s next?
As mentioned: this is a proposal. The government will debate this in the near future. As soon as the plans are final and we know exactly when the rules take effect, we will update this article.

Do you have questions about what these changes mean for your specific situation? Then contact your bookkeeper. Not a client with us yet? Kees de Boekhouder helps entrepreneurs with their administration every day. Schedule a free introductory meeting!