Topic
Income tax and deductions for business owners.
As a business owner paying income tax, your bookkeeping determines how much tax you pay. Here you can read how the deductions work, which costs you can deduct and how much to set aside.
In short
With a sole proprietorship, VOF or professional partnership (maatschap), you pay income tax on your profit. In 2026, the self-employed deduction (€1,200), the starter's deduction (€2,123) and the SME profit exemption (12.7%) reduce your taxable profit. The return must be filed by 1 May.
Help with income tax
Articles about income tax
Self-employed deduction, start-up deduction and hours criterion in 2026
The entrepreneur's allowance in 2026 at a glance: what you get, which conditions apply and how to meet the hours criterion.
Read more TaxWhich costs are deductible as an entrepreneur?
Which business costs you can deduct, which are only partly deductible and which are not deductible at all.
Read moreCommon questions about income tax
Every answer starts with the key point, uses the figures and rules for 2026 and links to the source.
- How much tax do I pay as a freelancer?
- How much money should I set aside for tax?
- What is the hours criterion and how do I meet it?
- When do I need to file my income tax return?
- What is a provisional assessment and should I request one?
- Can I deduct my car as a business expense?
- Can I deduct my workspace at home?
- How does the small-scale investment deduction (KIA) work?
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