Urencriterium in English: the 1,225-hour criterion
· Checked against the sources below by the Netto team.
The urencriterium is the hours criterion: you must spend at least 1,225 hours in a calendar year on your business to claim the zelfstandigenaftrek (€1,200 in 2026) and the startersaftrek (€2,123). All business hours count, not only billable ones: admin, sales, travel, learning.
What counts
All the time you spend on your business: client work, quotes and sales, admin and bookkeeping, travel for work, courses for your work.
Good to know
- Starting mid-year doesn’t lower it: start in September and you still need 1,225 hours in that calendar year.
- Keep a record of your hours. The Belastingdienst can ask for proof, and a timesheet is the easiest.
- Netto’s hours tracking counts toward the 1,225 as you work.
General information, not tax advice. For your own situation, check with the Belastingdienst or an adviser.
Sources
Related
Freelancer net income calculator Zelfstandigenaftrek 2026: the Dutch self-employed deduction ZZP in English: what a zzp’er is in the NetherlandsLet Netto handle the bookkeeping.
Receipts read from a photo, your bank matched to your invoices, the VAT return prepared for you to file.
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