What is the self-employed deduction (zelfstandigenaftrek)?
The self-employed deduction is a fixed amount you subtract from your business profit 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 other entrepreneur deductions in the ondernemersaftrek. Those are the start-up deduction (startersaftrek), the SME profit exemption (MKB-winstvrijstelling) and the co-working partner deduction (meewerkaftrek). 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 lands on a real return.
In short
€1,200 in 2026. That is the self-employed deduction you subtract from your profit before tax.
37.56% benefit cap. The deduction counts against tax at the capped deduction rate, the aftrektarief.
€900 in 2027. That is the final step of the phase-down that has shrunk the deduction for years.
Hours criterion. You qualify only when you spend 1,225 hours a year or more on your business.
Start-up deduction. Starters add €2,123 on top in their first years.
SME profit exemption. A further 12.7% of your profit after the deductions stays untaxed, with no hours criterion.
9-year carry-forward. Deduction you cannot use in a low-profit year moves forward for up to nine years.
Who qualifies and what is it worth in 2026?
You qualify when the Belastingdienst treats you as an entrepreneur for income tax and you 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. So 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.
| Figure | 2026 |
|---|---|
| Self-employed deduction (zelfstandigenaftrek) | €1,200 |
| Reduced deduction at AOW age | €600(50%) |
| Value counted at the capped deduction rate (aftrektarief) | 37.56%(cap on the tax gain) |
| Final phase-down step | €900(2027) |
| Start-up deduction (startersaftrek) | €2,123(on top, first years) |
| SME profit exemption (MKB-winstvrijstelling) |
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.² 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 sits in a higher bracket. That cap is the quiet reason the deduction is worth less than the headline amount. It is why the year you claim it in matters.
“Most of my clients focus on the number that is disappearing. The real win is knowing exactly what you can still claim this year. Then you set up the buffers that take over as the deduction fades.”
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 €900.¹ 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.³
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.² 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.
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 zzp 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.
¹ belastingdienst.nl, Zelfstandigenaftrek 2026 · Accessed
² belastingdienst.nl, Ondernemersaftrek en mkb-winstvrijstelling 2026 · Accessed
³ eerstekamer.nl, Kamerbrief beleidsbesluit fiscale maatregelen (22 mei 2026) · Accessed
Common questions about the self-employed deduction
How much is the self-employed deduction in 2026?
It is €1,200 in 2026. If you reach AOW age at the start of the year, it is €600. You claim it once you meet the 1,225-hour criterion.