Self-employed deduction 2026: amount, conditions and hours criterion
The self-employed deduction (zelfstandigenaftrek) in 2026 amounts to € 1,200. Read everything about the conditions, the hours criterion, the starter's deduction and how to make the most of the deduction.
What is the self-employed deduction?
The self-employed deduction (zelfstandigenaftrek) is a tax deduction for entrepreneurs in the Netherlands who meet the hours criterion of at least 1,225 hours per year. In 2026 the self-employed deduction amounts to € 1,200 — considerably less than the € 5,030 of 2023 due to the annual phase-down. You deduct the amount from your business profit, thereby paying less income tax. The maximum tax benefit in 2026 is approximately € 451 (€ 1,200 × 37.56%). Are you a starter? Then you receive the starter's deduction of € 2,123 on top of that, bringing the total deduction to € 3,323. The self-employed deduction forms part of the entrepreneur's deduction and is claimed in your income tax return, not in the VAT return. With Giroo's time tracking you easily track whether you meet the hours criterion.
Source: Belastingdienst — Self-employed deduction 2026
Amount of the self-employed deduction 2026
The self-employed deduction amounts to in 2026: € 1,200.
Over the past years the self-employed deduction has been significantly phased down:
| Year | Amount |
|---|---|
| 2023 | € 5,030 |
| 2024 | € 3,750 |
| 2025 | € 2,470 |
| 2026 | € 1,200 |
Limited tax benefit
In 2026 the tax benefit of the self-employed deduction is calculated at a rate of 37.56%. This means the maximum tax benefit amounts to approximately € 451 (€ 1,200 × 37.56%).
Profit too low?
The self-employed deduction does not exceed the amount of profit before the entrepreneur's deduction. If your profit is lower than € 1,200, you can carry forward the unrealised portion for the next 9 years — provided your profit in those years is high enough.
Hours criterion: the most important condition
To be entitled to the self-employed deduction you must meet the hours criterion:
- You spend at least 1,225 hours per year on your business
- More than 50% of your total working time goes to your business (if you are also in employment)
Which hours count?
| Counts | Does not count |
|---|---|
| Work for clients | Being available without working |
| Acquisition and networking | Commuting |
| Bookkeeping and accounting | Education not directly related to your business |
| Professional literature and further training | |
| Travel time to clients |
Tip: Keep a time log so you can demonstrate to the Belastingdienst during an audit that you meet the hours criterion.
Starter's deduction: extra deduction for starters
Are you entitled to the self-employed deduction and are you a starter? Then you receive the starter's deduction on top: € 2,123 extra.
You are a starter if:
- In 1 or more of the 5 preceding years you were not an entrepreneur
- In that period you have applied the self-employed deduction no more than 2 times
Important benefit for starters
For the starter's deduction the restriction to the profit does not apply. This means you can deduct the full self-employed deduction + starter's deduction, even if your profit is lower.
The total deduction for starters in 2026 is: € 1,200 + € 2,123 = € 3,323.
State pension age (AOW)
Have you reached the state pension age (AOW) at the start of the calendar year? Then the self-employed deduction amounts to 50% of the normal amount: € 600 in 2026. This also applies to the starter's deduction.
Claiming the self-employed deduction: step-by-step guide
Step 1: Check the hours criterion
Make sure you spend at least 1,225 hours per year on your business. Keep track of this in your time log.
Step 2: Complete your income tax return
The self-employed deduction is entered in the income tax return (not in the VAT return). You will find the deduction in the "Business profit" section.
Step 3: Keep your time log
The Belastingdienst can audit up to 5 years back. Keep your time log for at least 5 years.
Tracking the self-employed deduction with Giroo
With Giroo's time tracking you easily log your hours per project and per client. This way you can immediately demonstrate at the time of your return that you meet the hours criterion. Combined with the online accounting software, your profit is always up to date and you know exactly what you can deduct.
Also see our overview of all deductible expenses for self-employed persons and read whether a sole trader or BV is more advantageous.