Purchasing power is set to increase slightly, and certain regulations for entrepreneurs will be removed. At the same time, costs will rise due to higher wages, reduced tax benefits, and new levies. According to industry organization INretail, these are missed opportunities: the sector needs more support and investment, especially now.

Missed opportunities
According to INretail, the 2026 Budget mainly contains promising rhetoric, but few measures that genuinely advance the retail sector. Structural investments in digitalization, sustainability, and strengthening shopping districts are lacking. “The sector is still on pause,” warns the industry association.

Bright spots
There are, however, a few positive developments. Purchasing power is expected to rise by an average of 1.3% next year, primarily due to wage increases. The reporting requirement for work-related mobility in SMEs will also be removed, providing relief to many entrepreneurs. Additionally, the SME profit exemption remains unchanged at 12.7%.

New burdens for entrepreneurs
At the same time, entrepreneurs will face additional burdens. The self-employment deduction will be further reduced to €1,200 in 2026. The compensation scheme for transition payments in the event of dismissal after two years of illness may also be eliminated for larger employers, leaving only small businesses eligible.

Wages, VAT, and logistics
The statutory minimum wage will rise by 4.5% in 2026, on top of regular collective labor agreement negotiations. For the hospitality sector, the increase in VAT on overnight stays from 9% to 21% represents a significant cost hike. In logistics, the government will extend the fuel rebate until 2026, but a truck toll will be introduced in July, adding further uncertainty to transport and distribution costs.

Looking ahead to the elections
With the general elections scheduled for October 29, INretail is focusing on the political agenda. On October 6, the association will host the National Retail Debate, where parliamentary candidates will discuss the future of the sector. The retail industry hopes to use this platform to encourage a new government to provide stronger support for entrepreneurship and employment.


Sources: NU.nl, INretail


Translated with AI