Self-employed deduction, start-up deduction and hours criterion in 2026

As an entrepreneur for income tax purposes, you are entitled to a number of deductions, provided you meet the conditions. The most important in 2026 are the self-employed deduction (zelfstandigenaftrek) of €1,200, the start-up deduction (startersaftrek) of €2,123 and the SME profit exemption (MKB-winstvrijstelling) of 12.7% of your profit.

Self-employed deduction

The self-employed deduction is €1,200 in 2026 and will be reduced further in the coming years. You are entitled to it if you are an entrepreneur for income tax purposes and meet the hours criterion (urencriterium). If you have reached state pension (AOW) age at the start of the year, a lower amount applies.

Start-up deduction

If you have just started, you get a start-up deduction of €2,123 on top of the self-employed deduction. You can use it no more than three times in the first five years of your business.

The hours criterion

For both deductions you must spend at least 1,225 hours a year on your business. It is not just billable hours that count: acquisition, administration, professional reading and travel time for your business count too. If you are also employed, you must spend more hours on your business than on your job, except in your start-up years.

• Keep track of your hours continuously, with a short description
• Keep calendars, emails and invoices as supporting evidence
• Also count non-billable hours that are genuinely for your business

SME profit exemption

After deducting the entrepreneur's allowance, 12.7% of your profit is exempt. No hours criterion applies to this. Note: the entrepreneur's allowance and the SME profit exemption give you a benefit at the basic rate, even if you fall into a higher bracket.

We keep an eye on it for you

In your income tax return we apply every deduction you are entitled to. Throughout the year we show you where you stand with your hours, so you are not faced with surprises at the end of the year.