Deductible expenses as a self-employed person: complete overview 2026
Which costs can you deduct as a self-employed person? From a home office to a business lunch. Overview of all deductible expenses with conditions and tips.
Which costs are deductible as a self-employed person?
Deductible expenses are business expenditures that you as a self-employed person may deduct from your profit, thereby reducing your income tax. The Belastingdienst's rule of thumb: costs are deductible if they are commercially necessary and you can support them with invoices or receipts. Fully deductible costs include office rent, equipment, software, professional literature and marketing costs. Partly deductible (80%) are business meals and representation costs. For a home workspace you may deduct a proportional share of rent and energy costs if the space is used exclusively for work. Car costs are most complex: for a company car the benefit-in-kind (bijtelling) rules apply, for a private car you may deduct € 0.23 per business kilometre. Don't forget the self-employed deduction (zelfstandigenaftrek) — an extra deduction for self-employed persons who meet the hours criterion.
Fully deductible costs
Office and workspace costs
- Rent for a workspace (office, co-working space)
- Office furniture (desk, chair, cabinet)
- Office supplies (paper, ink, pens)
Equipment and software
- Computer, laptop, tablet (for business use >10%)
- Phone (business portion)
- Software and licences (accounting software, design tools)
- Website and hosting
Transport
- Public transport subscription (business portion)
- Plane tickets for business trips
- Parking costs for business appointments
- Company car — complex rules, see below
Other
- Professional literature and courses relevant to your work
- Professional liability insurance
- KvK registration and trade association fees
- Accountancy and bookkeeping costs
- Marketing costs (website, advertising, business cards)
Partially deductible
Home workspace
If you have a workspace at home that you use exclusively for your work:
- A proportional part of your rent or mortgage interest
- A proportional part of gas/water/electricity
- Furnishings of the workspace
Business lunch and dinner
- 80% of the costs of business meals is deductible
- You must be able to demonstrate that it had a business character
- Note on the receipt: who it was with and what for
Representation costs
- 80% deductible (business gifts, Christmas packages)
Company car
The car is fiscally complex. Two options:
Option 1: Business car (in the company's name)
- All car costs are deductible
- You must keep a mileage log
- A benefit in kind (bijtelling) applies for private use (22% of the list price for non-electric)
Option 2: Using a private car for business
- You may deduct € 0.23 per kilometre
- Keep a mileage log
Not deductible
- Fines (traffic fines, tax fines)
- Private expenses (groceries, clothing — unless work clothing)
- Commuting costs for a fixed workplace
Tips for maximum deductions
- Keep all receipts — digital is fine (read more about the retention obligation)
- Note the business nature on every receipt
- Split private and business for mixed use
- Keep a mileage log if you use your car for business
- Invest wisely — investments >€ 450 are depreciated over multiple years
Don't forget the self-employed deduction (zelfstandigenaftrek) — an extra deduction for self-employed persons who meet the hours criterion.
Posting costs in Giroo
With Giroo you easily post your business costs to the correct general ledger account. Scan & recognise processes your receipts automatically and suggests the correct VAT code. This way you don't miss any deduction and your records are always up to date.