Deductible expenses for the self-employed: 2026 overview

Deductible expenses as a self-employed person: complete overview 2026Which 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 deducFully deductible costsOffice and workspace costs Rent for a workspace (office, co-working space) Office furniture (desk, chair, cabinet) Office supplies (paper, ink, pens)Partially deductibleHome 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 workspaceGiroo B.V. — KVK 99500256 — Stratumsedijk 6, 5611 ND Eindhoven — info@giroo.nl — giroo.nl