Self-employed deduction 2026 (zelfstandigenaftrek): €1,200
In 2026 the Dutch self-employed deduction is €1,200. Read about the hours criterion, the €2,123 start-up deduction and what the deduction saves you in tax.
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Freelancer (zzp) tax calculator 2026
Self-employed deduction 2026
The self-employed deduction (zelfstandigenaftrek) is a fixed amount that you, as an entrepreneur for income tax purposes, may deduct from your profit. It is part of the entrepreneur's allowance (ondernemersaftrek). In 2026 the self-employed deduction is €1,200.
The 2026 amounts
- Self-employed deduction: €1,200, if you have not reached state pension (AOW) age at the start of the year.
- Reached AOW age at the start of the year? You get half: €600.
- Start-up deduction (startersaftrek): the self-employed deduction is increased by €2,123 (also halved for people above AOW age).
- The tax benefit is capped at the 37.56% rate. So even if you are in bracket 3 (49.50%), the deduction saves you at most 37.56%.
Conditions
- You are an entrepreneur for income tax purposes.
- You meet the hours criterion (urencriterium): at least 1,225 hours per calendar year spent on your business or businesses. Even if you start mid-year, you still need 1,225 hours.
- You spend more time on your business than on other work, such as a job. This second requirement does not apply if you were not an entrepreneur in 1 or more of the previous 5 years.
- The deduction cannot exceed your profit before the entrepreneur's allowance, unless you qualify for the start-up deduction. Any part you cannot use may be carried forward over the following 9 years.
Start-up deduction (startersaftrek)
You get the €2,123 start-up deduction if you were not an entrepreneur in 1 or more of the previous 5 years and did not claim the self-employed deduction more than twice in that period.
Worked example
Say your profit in 2026 is €50,000, you meet the hours criterion and you are not a starter.
- Profit: €50,000
- Less self-employed deduction: €1,200, leaving €48,800
- Less SME profit exemption (12.7% of €48,800): €6,197.60
- Taxable profit: €42,602.40
Are you a starter? Then you deduct €1,200 + €2,123 = €3,323. Your profit after the entrepreneur's allowance becomes €46,677, the SME profit exemption €5,927.98 and your taxable profit €40,749.02.
What does the self-employed deduction itself save you? Roughly €1,200 × 37.56% = €450 less tax. We leave the knock-on effect on the tax credits out of this calculation.
What does the future look like?
The self-employed deduction has been cut repeatedly in recent years. As of 17 October 2026 we could not confirm the 2027 amount on belastingdienst.nl or rijksoverheid.nl. We will update this guide once it is official.
Related
- How much tax will you pay? See how-much-tax-to-set-aside-freelancer.
- The rates applied to your taxable profit: tax-brackets-2026.
Disclaimer
This guide is for information only and is not tax advice. Amounts are rounded and assume a simplified situation. Not sure how this applies to you? Check with the Dutch Tax Administration (Belastingdienst) or a tax adviser.
This text was written with the help of AI and checked by a human against the sources listed (reference date 17 October 2026).
Sources
- Belastingdienst, Zelfstandigenaftrek 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/ondernemersaftrek-2026/zelfstandigenaftrek-2026
- Belastingdienst, Toelichting 2026, Ondernemersaftrek en investeringsaftrek: https://www.belastingdienst.nl/wps/wcm/connect/fisin/fisin2026/ondernemersaftrek_en_investeringsaftrek
- Belastingdienst, Urencriterium: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/voorwaarden_urencriterium
- Belastingdienst, Mkb-winstvrijstelling 2026: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/mkb-winstvrijstelling-2026