What is the hours criterion and how do I meet it?
Short answer
The hours criterion (urencriterium) means you spend at least 1,225 hours per calendar year on your business. You are then entitled to the self-employed deduction and possibly the starter's deduction. Non-billable hours also count, such as acquisition, admin and training. If you are also employed, more than half your working time must be for your business, unless you are a starter.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
1,225 hours a year comes to just over 23.5 hours a week. It is about the time you actually spend on your business, not just the hours you invoice.
What counts
- Hours for clients, even if you don't invoice them
- Acquisition, networking and preparing quotes
- Admin, bookkeeping and invoicing
- Professional reading and courses for your trade
- Travel time for your business
Alongside employment
If you are also employed, then in addition to the 1,225 hours you must spend more than half of your total working time on your business. If you were not an entrepreneur in one or more of the five previous years, that extra requirement does not apply and the 1,225 hours alone are enough.
Keeping track
The Dutch Tax Administration (Belastingdienst) may ask for proof. Keep a continuous record of your hours with a short description, and keep your calendar, emails and invoices as supporting evidence.
Sources
- Belastingdienst: self-employed deduction 2026 (in Dutch)
- Belastingdienst: how long must you keep records? (in Dutch)
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.