Term · Income tax
Self-employed deduction (zelfstandigenaftrek)
A fixed deduction for business owners who meet the hours criterion: €1,200 in 2026, with further reductions in the coming years.
In 2026, the tax benefit is calculated at a maximum of 37.56%, even if you are in the highest bracket. If you have reached state pension (AOW) age at the start of the year, you get half.
If your profit is too low to use the deduction in full, you can carry the remainder forward over the next nine years.