Term · Starting out
Starter's deduction (startersaftrek)
An extra deduction on top of the self-employed deduction for new business owners: €2,123 in 2026, up to three times in the first five years.
You are entitled to it if you were not a business owner in one or more of the five preceding years and did not claim the self-employed deduction more than twice in that period.
Together with the self-employed deduction, as a starter in 2026 you deduct €3,323, provided you meet the hours criterion.