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.
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. Y
The self-employed deduction amounts to in 2026: € 1,200.
To be entitled to the self-employed deduction you must meet the hours criterion:
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