Self-employed deduction (zelfstandigenaftrek) in 2026

What is the self-employed deduction (zelfstandigenaftrek)?

The self-employed deduction is a fixed amount you subtract from your business profit. You subtract it before you pay income tax. In 2026 it is worth €1,200.¹ You claim it when the Belastingdienst (the Dutch Tax Administration) sees you as an entrepreneur. You also meet the hours criterion, the urencriterium.

This page covers the self-employed deduction and the start-up deduction (startersaftrek), two parts of the entrepreneur's deduction (ondernemersaftrek). It also covers the SME profit exemption (MKB-winstvrijstelling), a separate relief that applies after the entrepreneur's deduction. It does not cover the investment allowance (KIA), a separate deduction for buying business assets. It does not cover your general business costs either. We link to both below.

Take Rafael, a freelance designer in Rotterdam. He runs his own business, works well over 1,225 hours a year on it and made €45,000 profit. We follow his figures through this page, so you see how the deduction works out on a real return. Did you move here this year? Check your tax residency first, as it sets which rules apply. Not a Dutch resident? Then your right to the deduction can differ. Our page on tax residency in the Netherlands shows how to check your status.

Who qualifies and what is it worth in 2026?

You qualify when the Belastingdienst treats you as an entrepreneur for income tax. You must also meet the hours criterion. The hours criterion, the urencriterium, asks for at least 1,225 hours a year on your business. We walk you through the full test on our guide to qualifying as an entrepreneur. Here it is enough to know it is the gate to the deduction. Starting partway through the year? Our guide to the hours criterion covers what changes then.

Pass that gate and in 2026 you subtract €1,200 from your profit.¹

Two exceptions apply. Reach the AOW state-pension age at the start of the year? Then the deduction is half: €600.¹ The deduction also cannot be larger than your profit before the entrepreneur's deduction, unless you qualify for the start-up deduction. Otherwise a loss-making year does not create an extra deduction.

What you cannot use in a low year is not lost. You carry it forward for up to nine years and set it against later profit.¹

The table below sets out the 2026 figures for the self-employed deduction and the other entrepreneur deductions.

How does the deduction lower your tax bill?

The deductions turn Rafael's €45,000 profit into a far smaller taxable amount. He meets the hours criterion, so he subtracts the €1,200 self-employed deduction. He is in his first years, so he also adds the €2,123 start-up deduction.¹ That brings his profit down to €41,677.

Next comes the SME profit exemption. It takes 12.7% of what is left, another €5,293, with no hours criterion.³ Rafael now pays tax on about €36,384 instead of €45,000, at his own rate.

One catch keeps the deduction modest. It counts against tax only at the aftrektarief, 37.56% in 2026.¹ In plain terms, that rate caps the tax you save. The cap holds even when part of your income falls in a higher bracket. That cap is the quiet reason the deduction is worth less than the headline amount. The €1,200 saves Rafael at most about €451 in tax.

What does the phase-down mean for your net income?

The shrinking deduction means a little more of your profit is taxable each year. So your net income slips lower. The self-employed deduction has fallen year after year. In 2027 it takes its last step down, to €900.² The 37.56% cap has held its value back further still. The startersaftrek is expected to follow: the cabinet plans to lower it in 2027 and end it after that. The Belastingplan 2027, the Dutch tax plan, works that plan out on Budget Day.⁴

The SME profit exemption does not follow the same path. At 12.7% of your profit after the entrepreneur's deduction, it now does the heavier lifting. And it needs no hours criterion.³ As the self-employed deduction fades, this exemption and your pension room become the parts worth planning around. That is the shift to watch on your net income. Pension room (jaarruimte) is the most you can pay into a pension product and deduct, if you have a pension shortfall.

What does this mean for you?

Check three things this year: your hours, your deduction and your buffers. First, confirm you pass the 1,225-hour criterion. It is the gate to both the self-employed deduction and the start-up deduction. Our guide to qualifying as an entrepreneur takes you through that test. Second, claim the €1,200, plus €2,123 if you are still a starter, on this year's return. Third, look at the exemptions and pension room that take over as the deduction shrinks.

If you are winding a business down, the discontinuation relief (stakingsaftrek) may also apply. You can read its amount on our page about discontinuation profit. Weighing self-employment against a salaried job? Our guide comparing freelancing and employment sets the two side by side. And our guide to income tax for the self-employed gives you the wider picture. Rafael runs the same three checks, then plans for the years ahead.

What we take off your hands at filing time is on our page about the self-employed tax return.