Which costs are deductible as an entrepreneur?

Costs you incur for your business are in principle deductible from your profit. Restrictions apply to a number of costs with a private element, and some costs are not deductible at all.

Fully deductible

• Purchases, materials and stock
• Software, subscriptions and hosting
• Phone and internet, for the business portion
• Marketing, website and advertising
• Training that relates to your business
• Business insurance, such as liability insurance
• Your bookkeeper

Partly deductible

Mixed costs, such as business meals, entertainment and conferences, are subject to a restriction: you deduct part of them or a threshold applies. Separate rules also apply to a car you use privately and to a workspace in your own home.

Not deductible

• Fines from the Dutch Tax Administration (Belastingdienst) or the police
• Ordinary clothing that you can also wear privately
• The rental costs of a workspace at home without its own entrance and facilities
• Private expenses, even if you pay them from your business account

Investments

More expensive items that you use for several years, such as a laptop, van or machine, are depreciated over their useful life. If you invest above a minimum amount in a given year, you can also get the small-scale investment deduction (kleinschaligheidsinvesteringsaftrek, KIA).

We book it correctly

With every entry we check whether a cost is deductible, and in your tax return we make sure you use the investment deduction wherever possible. Unsure about an expense? Ask your question in the app and you will get a reply within 24 hours.