Term · Income tax
SME profit exemption (MKB-winstvrijstelling)
An exemption of 12.7% of your profit, after deducting the entrepreneur's deductions. You are entitled to it as a business owner for income tax purposes, even without meeting the hours criterion.
If you make €50,000 profit and are entitled to a €1,200 self-employed deduction, then 12.7% of €48,800, or €6,198, is exempt.
Even if you run a business alongside a job and do not meet the hours criterion, you get the SME profit exemption.