Dutch self-employed deduction 2026/2027: €1,200, €900 and the rules
The zelfstandigenaftrek (self-employed deduction) in the Netherlands is €1,200 in 2026 and €900 in 2027; the second amount is already law. Who gets it, how the hours test works, what happens with low profit, what the startersaftrek still does and what the deduction is worth in euros.
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- Taxes
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- Norman
The zelfstandigenaftrek (self-employed deduction) in the Netherlands is €1,200 in 2026 and €900 in 2027. You get it as an entrepreneur for Dutch income tax who meets the urencriterium (hours test): at least 1,225 hours a year in your business and, unless you have just started, more than half of your working time.
Law as of 12 November 2026
The €900 for 2027 is no longer a plan: it is already in the published text of art. 3.76 Wet IB 2001 (Income Tax Act 2001) that takes effect on 1 January 2027. Only the startersaftrek (starter deduction) for 2027 still depends on a bill, the Belastingplan 2027 (Tax Plan 2027).
The self-employed deduction in one table
| Point | 2026 | 2027 | Basis |
|---|---|---|---|
| Zelfstandigenaftrek, below state pension (AOW) age | €1,200 | €900 | art. 3.76(2) Wet IB 2001 |
| AOW age reached on 1 January | 50%: €600 | 50%: €450 | art. 3.76(4) Wet IB 2001 |
| Startersaftrek (top-up for starters) | €2,123 | €2,123 in the law text; the Belastingplan 2027 wants €10 | art. 3.76(3) Wet IB 2001; bill 37 022 |
| Condition | Urencriterium | Urencriterium | art. 3.76(1), art. 3.6 Wet IB 2001 |
| Profit too low | Deduction capped at profit; the rest carries forward 9 years | Same | art. 3.76(5) and (7) Wet IB 2001 |
| MKB-winstvrijstelling (SME profit exemption) after it | 12.7% | 12.7% | art. 3.79a Wet IB 2001 |
| Benefit with income above €78,426 | At 37.56% | Not known yet | art. 2.10 Wet IB 2001 |
How fast the deduction has fallen
The zelfstandigenaftrek has been cut step by step for years. According to the law text on wetten.overheid.nl:
| Year | Zelfstandigenaftrek |
|---|---|
| 2023 | €5,030 |
| 2024 | €3,750 |
| 2025 | €2,470 |
| 2026 | €1,200 |
| 2027 | €900 |
The published text for 2028 also says €900. No further cut is in the law today.
Who gets the self-employed deduction?
You get it if you are an entrepreneur for income tax and meet the urencriterium (art. 3.76(1) Wet IB 2001). In practice that means zzp'ers (freelancers) and other owners of an eenmanszaak (sole proprietorship).
If you work through a bv (private limited company), you get no zelfstandigenaftrek. The bv pays vennootschapsbelasting (corporate income tax) on its profit, and as dga (owner-director) you take a salary from the bv. The customary salary rules apply to that salary: at least €58,000 in 2026.
The hours test
The urencriterium is in art. 3.6 Wet IB 2001 and has two parts:
- You spend at least 1,225 hours on your business in the calendar year.
- You spend more than half of your total working time on your business ("grotendeels").
There is no pro rata for part of a year: if you start on 1 July, you still need 1,225 hours in those six months. Hours during pregnancy and maternity leave count as worked; the Belastingdienst (Dutch tax administration) uses 16 weeks for this (art. 3.6(5) Wet IB 2001).
The exception for starters
If you were not an entrepreneur in one or more of the five preceding years, only the 1,225 hours count. The more-than-half test does not apply (art. 3.6(1)(b) Wet IB 2001). So you can get the zelfstandigenaftrek next to a 32-hour-a-week job, as long as you reach 1,225 hours.
Keep track of your hours per day and per client. That is your proof for the urencriterium, and since the presumption of employment from 31 December 2026 also for your hourly rate.
The starter deduction in 2026 and 2027
The startersaftrek is not a separate deduction but a top-up of the zelfstandigenaftrek by €2,123 (art. 3.76(3) Wet IB 2001). You get it if you were not an entrepreneur in one or more of the five preceding years and had the zelfstandigenaftrek no more than twice in that period. According to the Belastingdienst, you can therefore use the startersaftrek at most 3 times in your first 5 years as an entrepreneur.
Because it is a top-up, you only get it if you also meet the urencriterium. A starter in 2026 therefore has €1,200 + €2,123 = €3,323 of entrepreneur deduction, or nothing.
For 2027 the law text still says €2,123. The Belastingplan 2027 (bill 37 022) wants to cut it to €10 on 1 January 2027 and abolish the startersaftrek on 1 January 2028. On 12 November 2026 this is a bill in plenary debate in the Tweede Kamer (House of Representatives): there has been no vote, and the Eerste Kamer (Senate) has not started. If you start in 2027, plan with €900 and treat a higher starter deduction as a bonus.
Too little profit: the deduction carries forward
If your profit is lower than the zelfstandigenaftrek, you deduct no more than your profit (art. 3.76(5) Wet IB 2001). The part you cannot use is called niet gerealiseerde zelfstandigenaftrek (unused self-employed deduction). The Belastingdienst sets it in a decision and shows it separately on your assessment. You offset it over the next 9 years, in years in which your profit is higher than that year's zelfstandigenaftrek (art. 3.76(6) and (7) Wet IB 2001).
Starters with the startersaftrek are not capped: they deduct the full amount, even if it is higher than their profit.
How the deduction works through your tax
The zelfstandigenaftrek comes off your profit first. Then 12.7% MKB-winstvrijstelling comes off what is left (art. 3.74 and 3.79a Wet IB 2001). You pay income tax in box 1 on the remainder, the taxable profit.
So each euro of zelfstandigenaftrek lowers your taxable profit by €0.873, not by a full euro. And with income above €78,426, in 2026 you get the benefit of the entrepreneur deduction and the MKB-winstvrijstelling only at 37.56%, even if you are in the top rate of 49.50% (art. 2.10 Wet IB 2001).
Worked examples
Example 1: a zzp'er with €50,000 profit in 2026. Not a starter, below AOW age, meets the urencriterium.
| Step | Amount |
|---|---|
| Profit | €50,000.00 |
| Minus zelfstandigenaftrek | −€1,200.00 |
| After entrepreneur deduction | €48,800.00 |
| Minus MKB-winstvrijstelling: 12.7% × €48,800 | −€6,197.60 |
| Taxable profit | €42,602.40 |
Without the zelfstandigenaftrek, taxable profit would be €1,047.60 higher (€1,200 × 0.873). The taxable profit falls in the second bracket of 37.56%, so the deduction saves €1,047.60 × 37.56% = €393.48 of tax, before the effect on the tax credits.
Example 2: the same profit in 2027. The zelfstandigenaftrek is €900. €50,000 − €900 = €49,100. MKB-winstvrijstelling: 12.7% × €49,100 = €6,235.70. Taxable profit: €49,100 − €6,235.70 = €42,864.30. That is €261.90 more taxable profit than in 2026 (€300 × 0.873). The 2027 rates are still in the Belastingplan 2027; at the 2026 rate the difference would be €98.37.
Example 3: too little profit. A zzp'er who is no longer a starter makes €800 profit in 2026. The zelfstandigenaftrek is capped at €800; the other €400 becomes unused self-employed deduction. In 2027 the zzp'er makes €20,000 profit. The deduction in 2027 is then €900 + €400 = €1,300, because profit is well above €900.
Example 4: AOW age. Someone who has reached AOW age on 1 January 2026 gets 50% of €1,200 = €600. In 2027 that is 50% of €900 = €450.
How to get the self-employed deduction
- Keep an hours log from your first working day: date, client, hours. Administration, writing quotes and building your business website count too; only being available without working does not.
- Add it up at year end: do you reach 1,225 hours and, if you are not a starter, do you spend more than half of your working time on your business?
- Work out your amount: €1,200 in 2026, plus €2,123 as a starter, or 50% if you have reached AOW age.
- Claim the ondernemersaftrek (entrepreneur deduction) in your income tax return. For 2026 the deadline is usually 1 May 2027; with an extension, 1 September 2027.
- Keep your hours log for 7 years, like the rest of your records (art. 52 AWR).
Norman in the Netherlands
Norman is an AI bookkeeping app for the self-employed and companies: receipts, invoices and taxes in one app. It is live in Germany and Poland and in preparation for the Netherlands. Until then, the free tools and guides on this site help you along, such as the guide to the presumption of employment for freelancers and the one on the customary salary if you are thinking of moving to a bv. See what Norman will do for freelancers and bvs at norman.finance/nl/en.
Frequently asked questions
How much is the self-employed deduction in 2026?
€1,200 if you have not reached AOW age on 1 January 2026, and €600 if you have. Starters get €2,123 of startersaftrek on top.
How much is the self-employed deduction in 2027?
€900, or €450 if you have reached AOW age. The amount is already law (art. 3.76 Wet IB 2001, text from 1 January 2027).
Do I get the deduction if I do not reach 1,225 hours?
No. Without the urencriterium you get no zelfstandigenaftrek and so no startersaftrek either. As an entrepreneur you still get the 12.7% MKB-winstvrijstelling.
Can I get the deduction next to a salaried job?
Only if you spend at least 1,225 hours on your business and more than half of your working time. If you were not an entrepreneur in one or more of the five preceding years, the 1,225 hours are enough.
Does the starter deduction still exist in 2027?
Under the current law text, yes, at €2,123. The Belastingplan 2027 wants to cut it to €10 and abolish it in 2028; on 12 November 2026 that is still a bill in the Tweede Kamer.