Zelfstandigenaftrek 2026: the Dutch self-employed deduction
· Checked against the sources below by the Netto team.
The zelfstandigenaftrek is the self-employed deduction: an amount you take off your business profit before income tax. In 2026 it is €1,200, and you only get it if you meet the hours criterion of 1,225 hours a year.
The rules that go with it
- Hours criterion: at least 1,225 hours on your business in the calendar year (see urencriterium).
- Startersaftrek: €2,123 extra if you are a starter: in your first years as an entrepreneur, under conditions the Belastingdienst sets.
- Relief is capped: these deductions save tax at no more than 37.56%, even if part of your income falls in the 49.50% bracket.
- Capped at the profit, unless you are a starter.
The net income calculator applies all of this to your own figures.
General information, not tax advice. For your own situation, check with the Belastingdienst or an adviser.
Sources
Related
Freelancer net income calculator Urencriterium in English: the 1,225-hour criterion Eenmanszaak in English: the Dutch sole proprietorship ZZP in English: what a zzp’er is in the NetherlandsLet Netto handle the bookkeeping.
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