Can I start a business alongside my job?
Short answer
Yes. You register with the Chamber of Commerce (KvK) like any entrepreneur. Do check your employment contract for a clause on secondary activities. Your profit is added to your salary, so you often pay a higher rate. You only get the self-employed deduction if you spend at least 1,225 hours on your business.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
Many entrepreneurs start alongside their job. That gives security, but it has tax consequences you want to know about in advance.
What to look out for
- Your employer: a secondary activities clause or non-compete clause may require permission
- Your tax: profit is added to your salary and often falls into a higher bracket
- The entrepreneur's deductions: for the self-employed deduction, you must meet the hours criterion (urencriterium) of 1,225 hours
- You do get the SME profit exemption, even without meeting the hours criterion
- The small business scheme (KOR) can be attractive with low turnover and mainly private customers
Avoid a surprise
Because payroll tax is only withheld from your salary, you pay the tax on your profit afterwards. Request a provisional assessment (voorlopige aanslag) or set aside part of your profit every month.
Sources
- Belastingdienst: self-employed deduction 2026 (in Dutch)
- Belastingdienst: small business scheme (KOR) (in Dutch)
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.